natgillin/translations-raw huggingface dataset:
The Contracting Parties declare that they expect that the constitutional requirements of Liechtenstein and the requirements of European Union law concerning entering into international agreements will be fulfilled in time to enable the Amending Protocol to enter into force on the first day of January 2016.
Poročevalska finančna institucija utemeljeno domneva, da je upravičenec po Zavarovalni pogodbi z odkupno vrednostjo ali Pogodbi rentnega zavarovanja Oseba, o kateri se poroča, če podatki, ki jih je zbrala in so povezani z upravičencem, vsebujejo indice, opisane v odstavku B oddelka III.
They will take all the measures in their power to achieve that goal.
Če Poročevalska finančna institucija spozna ali utemeljeno domneva, da je upravičenec Oseba, o kateri se poroča, mora upoštevati postopke iz odstavka B oddelka III.
Before the start of the due diligence rules foreseen in Annexes I and II, Member States shall communicate to Liechtenstein and Liechtenstein shall communicate to the European Commission when they have taken the necessary steps to give effect to the Agreement as amended by the Amending Protocol.
OB UPOŠTEVANJU, da bi bilo treba člen 10 Sporazuma v obliki, kakršna je pred spremembo s tem protokolom o spremembi, ki trenutno zagotavlja izmenjavo podatkov na zaprosilo, omejenih na dejanja, ki predstavljajo davčno goljufijo ali podobno, uskladiti z različico standarda OECD o preglednosti in izmenjavi podatkov v davčnih zadevah, ki velja ob podpisu Protokola o spremembi, Navedena uskladitev ne bi smela vplivati na možnost, da se neodvisno od pogajanj, predvidenih v členu 10(4) Sporazuma v obliki, kakršna je pred spremembo, izpostavijo druga vprašanja v zvezi z obdavčevanjem, vključno z vprašanji, ki se nanašajo na odpravo ali zmanjšanje dvojnega obdavčevanja dohodka, kot je predvideno v memorandumu o soglasju k Sporazumu v obliki, kakršna je pred spremembo s tem protokolom o spremembi.
to the Agreement between the European Community and the Republic of San Marino providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments
k Sporazumu med Evropsko skupnostjo in Republiko San Marino o ukrepih, enakovrednih tistim iz Direktive Sveta 2003/48/ES o obdavčevanju dohodka od prihrankov v obliki plačil obresti
THE REPUBLIC OF SAN MARINO, hereinafter referred to as ‘San Marino’,
REPUBLIKA SAN MARINO, v nadaljnjem besedilu; San Marino,
both hereinafter referred to as ‘Contracting Party’ or, jointly, as ‘Contracting Parties’,
v nadaljnjem besedilu: pogodbenica oziroma pogodbenici,
WITH A VIEW TO implementing the OECD Standard for Automatic Exchange of Financial Account Information, hereinafter referred to as ‘Global Standard’, within a framework of cooperation which takes account of the legitimate interests of both Contracting Parties,
STA SE z namenom izvesti standard OECD za avtomatično izmenjavo podatkov o finančnih računih, v nadaljnjem besedilu: svetovni standard, v okviru sodelovanja, ki upošteva legitimne interese obeh pogodbenic,
WHEREAS the Contracting Parties share a common interest in improving their relationship and enhancing cooperation between them, as shown by the recent opening of negotiations on an Association Agreement providing for the possibility of San Marino joining the European Union internal market and its four fundamental freedoms, and cooperation in other areas,
OB UPOŠTEVANJU, da imata pogodbenici skupni interes za izboljšanje medsebojnih odnosov in krepitev sodelovanja, kot kaže nedavni začetek pogajanj o pridružitvenem sporazumu, ki omogoča, da se San Marino pridruži notranjemu trgu Evropske unije in njegovim štirim temeljnim svoboščinam ter sodelovanje na drugih področjih,
WHEREAS the Contracting Parties have a longstanding and close relationship with respect to mutual assistance in tax matters, in particular on the application of measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments [1], and desire to improve international tax compliance by further building on that relationship,WHEREAS the Contracting Parties desire to come to an agreement to improve international tax compliance based on reciprocal automatic exchange of information subject to certain confidentiality and other protections, including provisions limiting the use of the information exchanged,
OB UPOŠTEVANJU, da pogodbenici dolgotrajno in tesno sodelujeta na področju medsebojne pomoči v davčnih zadevah, zlasti na področju uporabe ukrepov, enakovrednih tistim iz Direktive Sveta 2003/48/ES o obdavčevanju dohodka od prihrankov v obliki plačil obresti [1], in želita z nadaljnjo krepitvijo navedenega sodelovanja izboljšati spoštovanje davčnih predpisov na mednarodni ravni,OB UPOŠTEVANJU, da želita pogodbenici doseči sporazum za izboljšanje spoštovanja davčnih predpisov na mednarodni ravni na podlagi vzajemne avtomatične izmenjave podatkov ob upoštevanju nekaterih določb o varstvu zaupnosti in drugih tovrstnih določb, vključno z določbami, ki omejujejo uporabo izmenjanih podatkov,
WHEREAS Article 13 of the Agreement between the European Community and the Republic of San Marino providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments [2] in the form prior to its amendment by this Amending Protocol, which currently provides for exchange of information upon request limited to conduct constituting tax fraud and the like should be aligned to the OECD standard on transparency and exchange of information in tax matters,WHEREAS Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data [3] lays down specific data protection rules in the European Union which also apply to the exchanges of information covered by the Agreement as amended by this Amending Protocol,WHEREAS Law no.
OB UPOŠTEVANJU, da je treba člen 13 Sporazuma med Evropsko skupnostjo in Republiko San Marino o ukrepih, enakovrednih tistim iz Direktive Sveta 2003/48/ES o obdavčenju dohodka od prihrankov v obliki plačil obresti [2], v obliki, kakršna je pred spremembo s tem protokolom o spremembi, ki trenutno zagotavlja izmenjavo podatkov na zaprosilo, omejenih na dejanja, ki predstavljajo davčno goljufijo ali podobno, uskladiti s standardom OECD o preglednosti in izmenjavi podatkov v davčnih zadevah,OB UPOŠTEVANJU, da Direktiva Evropskega parlamenta in Sveta 95/46/ES z dne 24. oktobra 1995 o varstvu posameznikov pri obdelavi osebnih podatkov in o prostem pretoku takih podatkov [3] določa posebna pravila o varstvu podatkov v Evropski uniji, ki veljajo tudi za izmenjavo informacij iz tega sporazuma, kakor je spremenjen s tem protokolom o spremembi,OB UPOŠTEVANJU, da v San Marinu zaščito osebnih podatkov ureja Zakon št. 70 z dne 23. maja 1995 [4], namenjen „Reformi Zakona št. 27 z dne 1. marca 1983“ o zbiranju, obdelavi in uporabi digitaliziranih osebnih podatkov,
70 of 23 May 1995 [4], devoted to the ‘Reform of Law no.
OB UPOŠTEVANJU, da Evropska komisija doslej ni sprejela sklepa v skladu s členom 25(6) Direktive 95/46/ES, s katerim bi ugotovila, da je San Marino država, ki zagotavlja ustrezno raven varstva osebnih podatkov,
27 of 1 March 1983’ on Collection, Elaboration and Use of Computerized Personal Data, regulates the protection of personal data in San Marino,
OB UPOŠTEVANJU, da sta obe pogodbenici zavezani izvajanju in spoštovanju posebnih zaščitnih ukrepov za varstvo podatkov, kot so vključeni v Sporazum, kakor je spremenjen s tem protokolom, vključno s Prilogo III,
WHEREAS the European Commission has, so far, not adopted a decision pursuant to Article 25(6) of Directive 95/46/EC finding that San Marino is a country that ensures an adequate level of protection of personal data,
OB UPOŠTEVANJU, da kot upravljavci podatkov Poročevalske finančne institucije, Pristojni organi pošiljatelji in Pristojni organi prejemniki podatkov, ki so obdelani v skladu s Sporazumom, kakor je spremenjen s tem protokolom o spremembi, ne bi smeli hraniti dlje, kot je potrebno za dosego namenov Sporazuma.
WHEREAS both parties commit to implementing and observing specific data protection safeguards as included in the Agreement as amended by this Protocol, including Annex III,
Glede na razlike med zakonodajami držav članic in San Marina bi se morali pri določanju najdaljšega obdobja hrambe sklicevati na pravila o zastaranju, ki so določena v nacionalni davčni zakonodaji posameznega upravljavca podatkov,
Given the differences in Member States' and San Marino's legislation, the maximum retention period should be set by reference to the statute of limitations provided by each data controller's domestic tax legislation,
Kljub temu bi morale biti nekatere Finančne institucije in računi, pri katerih obstaja majhno tveganje, da se bodo uporabili za izogibanje davku, izvzeti iz področja uporabe.
However, certain Financial Institutions and accounts that present a low risk of being used to evade tax should be excluded from the scope.
Finančni podatki, ki jih je treba sporočiti in izmenjati, se ne nanašajo le na celotni zadevni dohodek (obresti, dividende in podobne vrste dohodkov), temveč tudi na stanje na računu in iztržke od prodaje Finančnih sredstev, da bi se lahko ukrepalo v primerih, ko poskušajo davkoplačevalci skriti kapital, ki že sam predstavlja dohodek ali sredstva, pri katerih je bil utajen davek.
Thresholds should not be generally included as they could easily be circumvented by splitting accounts into different Financial Institutions.
Obdelava podatkov v skladu s Sporazumom, kakor je spremenjen s tem protokolom o spremembi, je torej potrebna in sorazmerna, da se davčnim upravam držav članic in San Marina omogoči, da pravilno in nedvoumno identificirajo zadevne davkoplačevalce, uveljavljajo in izvršujejo svoje davčne zakonodaje v čezmejnih primerih, ocenijo verjetnost, da bodo storjene davčne utaje, in se izognejo nepotrebnim nadaljnjim preiskavam –
Therefore, the processing of information under the Agreement as amended by this Amending Protocol is necessary for and proportionate to the purpose of enabling Member States' and San Marino's tax administrations to correctly and unequivocally identify the taxpayers concerned, to administer and enforce their tax laws in cross-border situations, to assess the likelihood of tax evasion being perpetrated and to avoid unnecessary further investigations,
Člen 1
HAVE AGREED AS FOLLOWS:
Sporazum med Evropsko skupnostjo in Republiko San Marino o ukrepih, enakovrednih tistim iz Direktive Sveta 2003/48/ES o obdavčevanju dohodka od prihrankov v obliki plačil obresti (v nadaljnjem besedilu: Sporazum), se spremeni:
Article 1
naslov se nadomesti z naslednjim:
The Agreement between the European Community and the Republic of San Marino providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments (hereinafter referred to as the ‘Agreement’) shall be amended as follows:
„Sporazum med Evropsko unijo in Republiko San Marino o avtomatični izmenjavi podatkov o finančnih računih za izboljšanje spoštovanja davčnih predpisov na mednarodni ravni“
The title shall be replaced by:
členi 1 do 21 se nadomestijo z naslednjim:
‘Agreement between the European Union and the Republic of San Marino on the automatic exchange of financial account information to improve international tax compliance’
„Člen 1
Articles 1 to 21 shall be replaced by:
Opredelitve pojmov
‘Article 1
V tem sporazumu:
Definitions
‚Evropska unija‘ pomeni Unijo, kakor je bila ustanovljena s Pogodbo o Evropski uniji in vključuje ozemlja, na katerih se uporablja Pogodba o delovanju Evropske unije, pod pogoji, določenimi v Pogodbi o delovanju Evropske unije;
For the purposes of this Agreement:
‚država članica‘ pomeni državo članico Evropske unije;
“European Union” means the Union as established by the Treaty on European Union and includes the territories in which the Treaty on the Functioning of the European Union is applied under the conditions laid down in that latter Treaty.
‚San Marino‘ pomeni Republiko San Marino;
“Member State” means a Member State of the European Union.
‚Pristojni organi San Marina‘ in ‚Pristojni organi držav članic‘ pomeni tiste organe, ki so navedeni v Prilogi IV pod točko (a) oziroma (b) do (ac).
“San Marino” means the Republic of San Marino.
Priloga IV je sestavni del tega sporazuma.
“Competent Authorities of San Marino” and “Competent Authorities of the Member States” means the authorities listed in Annex IV, under (a) and under (b) to (ac) respectively.
Seznam Pristojnih organov v Prilogi IV se lahko spremeni s preprostim obvestilom, ki ga drugi pogodbenici pošlje San Marino za organ iz točke (a) Priloge III in Evropska unija za organe iz točk (b) do (ac) Priloge IV;
Annex IV shall form an integral part of this Agreement.
‚Finančna institucija države članice‘ pomeni (i) katero koli Finančno institucijo, ki je rezidentka države članice, ne vključuje pa podružnic navedene Finančne institucije, ki so zunaj te države članice, in (ii) katero koli podružnico Finančne institucije, ki ni rezidentka navedene države članice, če se navedena podružnica nahaja v tej državi članici;
The list of Competent Authorities in Annex IV may be amended by simple notification of the other Contracting Party by San Marino for the authority referred to in (a) therein and by the European Union for the authorities referred to in (b) to (ac) therein.
‚Finančna institucija San Marina‘ pomeni (i) katero koli Finančno institucijo, ki je rezidentka San Marina, ne vključuje pa podružnic navedene Finančne institucije, ki so zunaj San Marina, in (ii) katero koli podružnico Finančne institucije, ki ni rezidentka San Marina, če se navedena podružnica nahaja v San Marinu;
“Member State Financial Institution” means (i) any Financial Institution that is resident in a Member State, excluding any branch of that Financial Institution that is located outside that Member State, and (ii) any branch of a Financial Institution that is not resident in that Member State, if that branch is located in that Member State.
‚Poročevalska finančna institucija‘odvisno od vsebine pomeni katero koli Finančno institucijo države članice ali Finančno institucijo San Marina, ki ni Neporočevalska finančna institucija;
“San Marino Financial Institution” means (i) any Financial Institution that is resident in San Marino, excluding any branch of that Financial Institution that is located outside San Marino, and (ii) any branch of a Financial Institution that is not resident in San Marino, if that branch is located in San Marino.
‚Račun, o katerem se poroča‘ odvisno od vsebine pomeni Račun države članice, o katerem se poroča, ali Račun San Marina, o katerem se poroča, če je bil kot tak opredeljen v skladu s postopki dolžne skrbnosti v skladu s prilogama I in II, ki so vzpostavljeni v navedeni državi članici ali San Marinu;
“Reporting Financial Institution” means any Member State Financial Institution or San Marino Financial Institution, as the context requires, that is not a Non-Reporting Financial Institution.
‚Račun države članice, o katerem se poroča‘ pomeni Finančni račun, ki ga vodi Poročevalska finančna institucija San Marina in je v lasti vsaj ene osebe države članice, ki je Oseba, o katerih se poroča, ali Pasivnega nefinančnega subjekta z vsaj eno Obvladujočo osebo, ki je Oseba države članice, o kateri se poroča;
“Reportable Account” means a Member State Reportable Account or a San Marino Reportable Account, as the context requires, provided it has been identified as such pursuant to due diligence procedures, consistent with Annexes I and II, in place in that Member State or San Marino.
‚Račun San Marina, o katerem se poroča‘ pomeni Finančni račun, ki ga vodi Poročevalska finančna institucija države članice in je v lasti vsaj ene Osebe San Marina, ki je Oseba, o kateri se poroča, ali Pasivnega nefinančnega subjekta z vsaj eno Obvladujočo osebo, ki je Oseba San Marina, o kateri se poroča;
“Member State Reportable Account” means a Financial Account that is maintained by a San Marino Reporting Financial Institution and held by one or more Member State Persons that are Reportable Persons or by a Passive NFE with one or more Controlling Persons that is a Member State Reportable Person.
‚Oseba države članice‘ pomeni posameznika ali Subjekt, ki ga Poročevalska finančna institucija San Marina opredeli za rezidenta države članice v skladu s postopki dolžne skrbnosti v skladu s prilogama I in II, oziroma zapuščino pokojnika, ki je bil rezident države članice;
“San Marino Reportable Account” means a Financial Account that is maintained by a Member State Reporting Financial Institution and held by one or more San Marino Persons that are Reportable Persons or by a Passive NFE with one or more Controlling Persons that is a San Marino Reportable Person.
‚Oseba San Marina‘ pomeni posameznika ali Subjekt, ki ga Poročevalska finančna institucija države članice opredeli za rezidenta San Marina v skladu s postopki dolžne skrbnosti v skladu s prilogama I in II, oziroma zapuščino pokojnika, ki je bil rezident San Marina.
“Member State Person” means an individual or Entity that is identified by a San Marino Reporting Financial Institution as resident in a Member State pursuant to due diligence procedures consistent with Annex I and II, or an estate of a decedent that was a resident of a Member State.
Vsak izraz z veliko začetnico, ki ni drugače opredeljen v tem sporazumu, ima tak pomen, kot ga ima (i) za države članice na podlagi Direktive Sveta 2011/16/EU o upravnem sodelovanju na področju obdavčevanja [5] ali, kjer je primerno, nacionalne zakonodaje države članice, ki uporablja ta sporazum, in (ii) za San Marino na podlagi njegove nacionalne zakonodaje, tak pomen pa je skladen s pomenom iz prilog I in II.Vsak izraz, ki ni drugače opredeljen v tem sporazumu ali v prilogah I, II ali III, ima, razen če iz vsebine izhaja drugače oziroma se Pristojna organa države članice in San Marina dogovorita o skupnem pomenu v skladu s členom 7 (kot to dovoljuje nacionalna zakonodaja), tak pomen, kot ga ima v tistem trenutku v zakonodaji zadevne jurisdikcije, ki uporablja ta sporazum, (i) za države članice v Direktivi Sveta 2011/16/EU o upravnem sodelovanju na področju obdavčevanja ali, kjer je primerno, nacionalni zakonodaji zadevne države članice in (ii) za San Marino v njegovi nacionalni zakonodaji, pomen, kot ga ima v veljavni davčni zakonodaji zadevne jurisdikcije (države članice ali San Marina), ki prevlada nad pomenom, ki se izrazu dodeli v drugih pravnih aktih navedene jurisdikcije.
“San Marino Person” means an individual or Entity that is identified by a Member State Reporting Financial Institution as resident in San Marino pursuant to due diligence procedures consistent with Annexes I and II, or an estate of a decedent that was a resident of San Marino.
Člen 2
Any capitalised term not otherwise defined in this Agreement will have the meaning that it has at that time, (i) for Member States, under Council Directive 2011/16/EU on administrative cooperation in the field of taxation [5] or, where applicable, the domestic law of the Member State applying this Agreement, and (ii) for San Marino, under its domestic law, such meaning being consistent with the meaning set forth in Annexes I and II.Any term not otherwise defined in this Agreement or in Annexes I, II or III will unless the context otherwise requires or the Competent Authority of a Member State and the Competent Authority of San Marino agree to a common meaning as provided for in Article 7 (as permitted by domestic law), have the meaning that it has at that time under the law of the jurisdiction concerned applying this Agreement, (i) for Member States, under Council Directive 2011/16/EU on administrative cooperation in the field of taxation or, where applicable, the domestic law of the Member State concerned, and (ii) for San Marino, under its domestic law, any meaning under the applicable tax laws of the jurisdiction concerned (being a Member State or San Marino) prevailing over a meaning given to the term under other laws of that jurisdiction.
Avtomatična izmenjava podatkov v zvezi z Računi, o katerih se poroča
Article 2
Pristojni organ San Marina in Pristojni organ posamezne države članice ter Pristojni organ posamezne države članice in Pristojni organ San Marina si v skladu z določbami tega člena in na podlagi veljavnih pravil o poročanju in dolžni skrbnosti v skladu s prilogama I in II, ki sta sestavni del tega sporazuma, vsako leto avtomatično izmenjajo podatke, pridobljene v skladu s takimi pravili, ki so določeni v odstavku 2.
Automatic Exchange of Information with Respect to Reportable Accounts
Podatki, ki se izmenjajo v primeru države članice glede posameznega Računa San Marina, o katerem se poroča, in v primeru San Marina glede posameznega Računa države članice, o katerem se poroča, so:
Pursuant to the provisions of this Article and subject to the applicable reporting and due diligence rules consistent with Annexes I and II, which shall form an integral part of this Agreement, the Competent Authority of San Marino will annually exchange with each of the Member States' Competent Authorities and each of the Member States' Competent Authorities will annually exchange with the Competent Authority of San Marino on an automatic basis the information obtained pursuant to such rules and specified in paragraph 2.
ime, naslov, identifikacijska številka davkoplačevalca (v nadaljnjem besedilu: IŠD) ter datum in kraj rojstva (v primeru posameznikov) vsake Osebe, o kateri se poroča in ki je Imetnik računa, v primeru Subjekta, ki je Imetnik računa in za katerega se po uporabi postopkov dolžne skrbnosti iz prilog I in II ugotovi, da ima eno ali več Obvladujočih oseb, ki so Osebe, o katerih se poroča, pa ime, naslov in IŠD Subjekta ter ime, naslov, IŠD ter datum in kraj rojstva vsake Osebe, o kateri se poroča;
The information to be exchanged is, in the case of a Member State with respect to each San Marino Reportable Account, and in the case of San Marino with respect to each Member State Reportable Account:
številka računa (ali ustrezna oznaka, če ni številke računa);
the account balance or value (including, in the case of a Cash Value Insurance Contract or Annuity Contract, the Cash Value or surrender value) as of the end of the relevant calendar year or other appropriate reporting period or, if the account was closed during such year or period, the closure of the account;
skupni bruto znesek obresti, skupni bruto znesek dividend in skupni bruto znesek drugih dohodkov, ustvarjenih v zvezi s sredstvi na računu, ki se v vsakem od primerov vplačajo ali pripišejo na račun (ali v zvezi z računom) med koledarskim letom ali drugim ustreznim poročevalskim obdobjem; in
the total gross amount of interest, the total gross amount of dividends, and the total gross amount of other income generated with respect to the assets held in the account, in each case paid or credited to the account (or with respect to the account) during the calendar year or other appropriate reporting period; and
v primeru katerega koli Depozitnega računa skupni bruto znesek obresti, vplačanih ali pripisanih na račun med koledarskim letom ali drugim ustreznim poročevalskim obdobjem; in
the total gross proceeds from the sale or redemption of Financial Assets paid or credited to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution acted as a custodian, broker, nominee, or otherwise as an agent for the Account Holder;
v primeru računov, ki niso opisani v pododstavku 2(e) ali (f), skupni bruto znesek, plačan ali pripisan Imetniku računa v zvezi z računom med koledarskim letom ali drugim ustreznim poročevalskim obdobjem, v zvezi s katerim je Poročevalska finančna institucija dolžnik, vključno s skupnim zneskom vseh plačil v zvezi z odkupom, opravljenih Imetniku računa med koledarskim letom ali drugim ustreznim poročevalskim obdobjem.