natgillin/translations-raw huggingface dataset:
the NFE was not a Financial Institution in the past five years, and is in the process of liquidating its assets or is reorganising with the intent to continue or recommence operations in a business other than that of a Financial Institution;
veljavna zakonodaja jurisdikcije, katere rezident je Nefinančni subjekt (države članice, Monaka ali druge jurisdikcije), ali listine o ustanovitvi Nefinančnega subjekta ne dovoljuje delitve dohodka ali sredstev Nefinančnega subjekta ali njihove uporabe v korist fizične osebe ali nedobrodelnega Subjekta, razen pri dobrodelnem delovanju Nefinančnega subjekta ali kot plačilo primernega nadomestila za opravljene storitve ali plačilo, ki ustreza pošteni tržni vrednosti premoženja, ki ga je kupil Nefinančni subjekt; in
the NFE primarily engages in financing and hedging transactions with, or for, Related Entities that are not Financial Institutions, and does not provide financing or hedging services to any Entity that is not a Related Entity, provided that the group of any such Related Entities is primarily engaged in a business other than that of a Financial Institution; or
veljavna zakonodaja jurisdikcije, katere rezident je Nefinančni subjekt (države članice, Monaka ali druge jurisdikcije), ali listine o ustanovitvi nefinančnega subjekta določajo, da se ob likvidaciji ali prenehanju Nefinančnega subjekta vsa njegova sredstva dodelijo Državnemu subjektu ali drugi nepridobitni organizaciji ali pripadejo vladi jurisdikcije, katere rezident je Nefinančni subjekt (države članice, Monaka ali druge jurisdikcije), ali kateri koli njeni politični enoti.
the NFE meets all of the following requirements:
E. Razno
it is established and operated in its jurisdiction of residence (a Member State, Monaco or other jurisdiction) exclusively for religious, charitable, scientific, artistic, cultural, athletic, or educational purposes; or it is established and operated in its jurisdiction of residence (a Member State, Monaco or other jurisdiction) and it is a professional organisation, business league, chamber of commerce, labour organisation, agricultural or horticultural organisation, civic league or an organisation operated exclusively for the promotion of social welfare;
Izraz ‚Imetnik računa‘ pomeni osebo, ki je navedena ali identificirana kot Imetnik Finančnega računa pri Finančni instituciji, ki vodi račun.
it is exempt from income tax in its jurisdiction of residence (a Member State, Monaco or other jurisdiction);
Oseba, ki ni Finančna institucija in ima Finančni račun v korist ali za račun druge osebe kot zastopnik, skrbnik, pooblaščenec, podpisnik, svetovalec pri naložbah ali posrednik, se za namene te priloge ne obravnava, kot da ima račun, taka druga oseba pa se obravnava, kot da ima račun.
it has no shareholders or members who have a proprietary or beneficial interest in its income or assets;
Pri Zavarovalni pogodbi z odkupno vrednostjo ali Pogodbi rentnega zavarovanja je Imetnik računa katera koli oseba, ki ima pravico pridobiti Odkupno vrednost ali spremeniti upravičenca pogodbe.
the applicable laws of the NFE's jurisdiction of residence (a Member State, Monaco or other jurisdiction) or the NFE's formation documents do not permit any income or assets of the NFE to be distributed to, or applied for the benefit of, a private person or non-charitable Entity other than pursuant to the conduct of the NFE's charitable activities, or as payment of reasonable compensation for services rendered, or as payment representing the fair market value of property which the NFE has purchased; and
Če nobena oseba ne more pridobiti Odkupne vrednosti ali spremeniti upravičenca, je Imetnik računa katera koli oseba, v pogodbi imenovana kot upravičenec, in vsaka oseba s pridobljeno pravico do izplačila po določilih pogodbe.
the applicable laws of the NFE's jurisdiction of residence (a Member State, Monaco or other jurisdiction) or the NFE's formation documents require that, upon the NFE's liquidation or dissolution, all of its assets be distributed to a Governmental Entity or other non-profit organisation, or escheat to the government of the NFE's jurisdiction of residence (a Member State, Monaco or other jurisdiction) or any political subdivision thereof.
Ob dospetju Zavarovalne pogodbe z odkupno vrednostjo ali Pogodbe rentnega zavarovanja se vsaka oseba, upravičena do izplačila po pogodbi, obravnava kot Imetnik računa.
E. Miscellaneous
Izraz ‚Postopki za preprečevanje pranja denarja ali poznavanje strank‘ pomeni postopke dolžne skrbnosti v zvezi s strankami, ki jih Poročevalska finančna institucija izvede v skladu z zahtevami za preprečevanje pranja denarja ali podobnimi zahtevami, ki veljajo zanjo.
The term ‘Account Holder’ means the person listed or identified as the holder of a Financial Account by the Financial Institution that maintains the account.
Izraz ‚Subjekt‘ pomeni pravno osebo ali pravni dogovor, kot je družba, partnerstvo, skrbniški sklad ali fundacija.
A person, other than a Financial Institution, holding a Financial Account for the benefit or account of another person as agent, custodian, nominee, signatory, investment advisor, or intermediary, is not treated as holding the account for purposes of this Annex, and such other person is treated as holding the account.
Subjekt je ‚Povezani subjekt‘ drugega Subjekta, če (i) en Subjekt nadzoruje drugega, (ii) sta oba pod skupnim nadzorom ali (iii) sta oba Investicijska subjekta iz točke A(6)(b) in pod skupnim upravljanjem, ki izpolnjuje zahteve glede dolžne skrbnosti, ki veljajo za takšne Investicijske subjekte.
In the case of a Cash Value Insurance Contract or an Annuity Contract, the Account Holder is any person entitled to access the Cash Value or change the beneficiary of the contract.
Pri tem nadzor vključuje neposredno ali posredno lastništvo več kot 50 % glasov in vrednosti Subjekta.
If no person can access the Cash Value or change the beneficiary, the Account Holder is any person named as the owner in the contract and any person with a vested entitlement to payment under the terms of the contract.
Izraz ‚IŠD‘ pomeni identifikacijsko številko davkoplačevalca (ali enakovredno oznako, če ni identifikacijske številke davkoplačevalca).
Upon the maturity of a Cash Value Insurance Contract or an Annuity Contract, each person entitled to receive a payment under the contract is treated as an Account Holder.
Izraz ‚Dokazne listine‘ vključuje kar koli od naslednjega:
The term ‘AML/KYC Procedures’ means the customer due diligence procedures of a Reporting Financial Institution pursuant to the anti-money laundering or similar requirements to which such Reporting Financial Institution is subject.
potrdilo o rezidentstvu, ki ga izda pooblaščeni javni organ (na primer vlada ali njena agencija ali občina) jurisdikcije (države članice, Monaka ali druge jurisdikcije), za katero prejemnik plačila zatrjuje, da je njen rezident;
The term ‘Entity’ means a legal person or a legal arrangement, such as a corporation, partnership, trust, or foundation.
glede fizične osebe kateri koli veljaven identifikacijski dokument, ki ga izda pooblaščeni javni organ (na primer vlada ali njena agencija ali občina) in vsebuje ime in priimek osebe ter se praviloma uporablja za ugotavljanje istovetnosti;
An Entity is a ‘Related Entity’ of another Entity if (i) either Entity controls the other Entity, (ii) the two Entities are under common control, or (iii) the two Entities are Investment Entities described in subparagraph A(6)(b) under common management, and such management fulfils the due diligence obligations of such Investment Entities.
glede Subjekta katero koli uradno dokumentacijo, ki jo izda pooblaščeni javni organ (na primer vlada ali njena agencija ali občina) in vsebuje ime Subjekta ter bodisi naslov njegovega sedeža v jurisdikciji (državi članici, Monaku ali drugi jurisdikciji), za katero zatrjuje, da je njen rezident, bodisi jurisdikcijo (države članice, Monaka ali druge jurisdikcije), v kateri je bil Subjekt ustanovljen ali organiziran;
For this purpose control includes direct or indirect ownership of more than 50 per cent of the vote and value in an Entity.
kateri koli revidirani finančni izkaz, poročilo tretje osebe o kreditni sposobnosti, vlogo za stečaj ali poročilo regulativnega organa za vrednostne papirje.
The term ‘TIN’ means Taxpayer Identification Number (or functional equivalent in the absence of a Taxpayer Identification Number).
Glede Že obstoječega računa subjekta lahko posamezna država članica ali Monako Poročevalski finančni instituciji dovoli, da kot Dokazno listino uporabi kakršno koli klasifikacijo iz svojih evidenc v zvezi z Imetnikom računa, ki je bila oblikovana na podlagi standardiziranega sistema sektorskih oznak in jo je Poročevalska finančna institucija v skladu s svojimi običajnimi poslovnimi praksami evidentirala v okviru Postopkov za preprečevanje pranja denarja ali poznavanje strank ali za druge regulativne namene (razen davčnih namenov) ter jo je vzpostavila pred dnevom, na katerega je finančni račun klasificirala kot Že obstoječi račun, če ne spozna ali nima razlogov domnevati, da je takšna klasifikacija nepravilna ali nezanesljiva.
The term ‘Documentary Evidence’ includes any of the following:
Izraz ‚standardizirani sistem sektorskih oznak‘ pomeni sistem oznak za klasifikacijo ustanov po poslovni dejavnosti za namene, ki niso davčni nameni.
a certificate of residence issued by an authorised government body (for example, a government or agency thereof, or a municipality) of the jurisdiction (a Member State, Monaco or other jurisdiction) in which the payee claims to be a resident;
Evropska komisija lahko usklajuje prenos obvestil držav članic Monaku in Evropska komisija prenese obvestila Monaka vsem državam članicam.
with respect to an individual, any valid identification issued by an authorised government body (for example, a government or agency thereof, or a municipality), that includes the individual's name and is typically used for identification purposes;
ODDELEK IX
with respect to an Entity, any official documentation issued by an authorised government body (for example, a government or agency thereof, or a municipality) that includes the name of the Entity and either the address of its principal office in the jurisdiction (a Member State, Monaco or other jurisdiction) in which it claims to be a resident or the jurisdiction (a Member State, Monaco or other jurisdiction) in which the Entity was incorporated or organised;
UČINKOVITO IZVAJANJE
any audited financial statement, third-party credit report, bankruptcy filing, or securities regulator's report.
Vse države članice in Monako morajo imeti pravila in upravne postopke, s katerimi zagotovijo učinkovito izvajanje in spoštovanje navedenih postopkov poročanja in dolžne skrbnosti, med drugim:
With respect to a Pre-existing Entity Account, each Member State or Monaco shall have the option to allow Reporting Financial Institutions to use as Documentary Evidence any classification in the Reporting Financial Institution's records with respect to the Account Holder that was determined based on a standardised industry coding system, that was recorded by the Reporting Financial Institution consistent with its normal business practices for purposes of AML/KYC Procedures or another regulatory purposes (other than for tax purposes) and that was implemented by the Reporting Financial Institution prior to the date used to classify the Financial Account as a Pre-existing Account, provided that the Reporting Financial Institution does not know or does not have reason to know that such classification is incorrect or unreliable.
pravila, s katerimi se Finančnim institucijam, osebam ali posrednikom prepreči uvajanje praks, katerih namen je izogibanje postopkom poročanja in dolžne skrbnosti;
The term ‘standardised industry coding system’ means a coding system used to classify establishments by business type for purposes other than tax purposes.
pravila, v skladu s katerimi morajo Poročevalske finančne institucije voditi evidenco ukrepov, sprejetih za izvajanje postopkov poročanja in dolžne skrbnosti, in kakršnih koli dokazil, na katere se pri tem oprejo, ter ustrezne ukrepe za pridobitev teh evidenc;
The European Commission may coordinate the transmission of the communication from Member States to Monaco and the European Commission shall transmit the communication from Monaco to all Member States.
upravne postopke, s katerimi se preveri, ali Poročevalske finančne institucije spoštujejo postopke poročanja in dolžne skrbnosti, ter upravne postopke za nadaljnje ukrepanje s Poročevalsko finančno institucijo, ko se sporočijo nedokumentirani računi;
SECTION IX
upravne postopke za zagotovitev, da je pri Subjektih in računih, ki so po notranjem pravu opredeljeni kot Neporočevalske finančne institucije in kot Izključeni računi, tveganje, da se bodo uporabili za izogibanje davku, še naprej nizko; in
EFFECTIVE IMPLEMENTATION
učinkovite določbe o izvrševanju, da se odpravi neizpolnjevanje obveznosti.
Each Member State and Monaco must have rules and administrative procedures in place to ensure effective implementation of, and compliance with, the reporting and due diligence procedures set out above including:
PRILOGA II
rules to prevent any Financial Institutions, persons or intermediaries from adopting practices intended to circumvent the reporting and due diligence procedures;
DOPOLNILNA PRAVILA O POROČANJU IN DOLŽNI SKRBNOSTI ZA INFORMACIJE O FINANČNIH RAČUNIH
rules requiring Reporting Financial Institutions to keep records of the steps undertaken and any evidence relied upon for the performance of the reporting and due diligence procedures and adequate measures to obtain those records;
Sprememba okoliščin
administrative procedures to verify Reporting Financial Institutions' compliance with the reporting and due diligence procedures; administrative procedures to follow up with a Reporting Financial Institution when undocumented accounts are reported;
‚Sprememba okoliščin‘ vključuje vsakršno spremembo, zaradi katere se dodajo informacije, pomembne za status osebe, ali ki je kako drugače v nasprotju s statusom takšne osebe.
administrative procedures to ensure that the Entities and accounts defined in domestic law as Non-Reporting Financial Institutions and Excluded Accounts continue to have a low risk of being used to evade tax; and
Poleg tega sprememba okoliščin zajema vsakršno spremembo računa Imetnika računa ali dodajanje informacij takšnemu računu (vključno z dodatkom, zamenjavo ali drugo spremembo Imetnika računa) oziroma vsakršno spremembo računa, povezanega s takšnim računom, ali dodajanje informacij takšnemu računu (ob uporabi pravil o seštevanju računov iz točke C(1) do (3) oddelka VII Priloge I), če takšna sprememba ali dodajanje informacij vpliva na status Imetnika računa.
effective enforcement provisions to address non-compliance.
Če se je Poročevalska finančna institucija oprla na preverjanje naslova bivališča iz točke B(1) oddelka III Priloge I in zaradi spremembe okoliščin spozna ali utemeljeno domneva, da je izvirna Dokazna listina (ali druga enakovredna dokumentacija) nepravilna ali nezanesljiva, mora do poznejšega od datumov, in sicer bodisi do zadnjega dne zadevnega koledarskega leta ali drugega ustreznega poročevalskega obdobja bodisi v 90 koledarskih dneh po obvestilu o takšni spremembi okoliščin ali odkritju takšne spremembe, pridobiti samopotrdilo in novo Dokazno listino, da za davčne namene določi bivališče(-a) Imetnika računa.
ANNEX II
Če Poročevalska finančna institucija do tega datuma ne more pridobiti samopotrdila in nove Dokazne listine, mora izvesti postopek iskanja po elektronski evidenci iz točke B(2) do (6) oddelka III Priloge I.
COMPLEMENTARY REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATION
Samopotrdilo za Nove račune subjektov
Change in circumstances
Glede Novih računov subjektov se lahko Poročevalska finančna institucija pri določanju, ali je Obvladujoča oseba Pasivnega nefinančnega subjekta Oseba, o kateri se poroča, opre le na samopotrdilo Imetnika računa ali Obvladujoče osebe.
A ‘change in circumstances’ includes any change that results in the addition of information relevant to a person's status or otherwise conflicts with such person's status.
Rezidentstvo Finančne institucije
In addition, a change in circumstances includes any change or addition of information to the Account Holder's account (including the addition, substitution, or other change of an Account Holder) or any change or addition of information to any account associated with such account (applying the account aggregation rules described in subparagraphs C(1) to (3) of Section VII of Annex I) if such change or addition of information affects the status of the Account Holder.
Finančna institucija je ‚rezidentka‘ države članice, Monaka ali druge Sodelujoče jurisdikcije, če je pod jurisdikcijo te države članice, Monaka ali druge Sodelujoče jurisdikcije (torej lahko Sodelujoča jurisdikcija uveljavi, da ji mora finančna institucija poročati).
If a Reporting Financial Institution has relied on the residence address test described in subparagraph B(1) of Section III of Annex I and there is a change in circumstances that causes the Reporting Financial Institution to know or have reason to know that the original Documentary Evidence (or other equivalent documentation ) is incorrect or unreliable, the Reporting Financial Institution must, by the latest on the last day of the relevant calendar year or other appropriate reporting period, or 90 calendar days following the notice or discovery of such change in circumstances, obtain a self-certification and new Documentary Evidence to establish the residence(s) for tax purposes of the Account Holder.
Na splošno velja, da je finančna institucija, ki je rezidentka države članice, Monaka ali druge Sodelujoče jurisdikcije za davčne namene, pod jurisdikcijo te države članice, Monaka ali druge Sodelujoče jurisdikcije in tako Finančna institucija države članice, Finančna institucija Monaka ali Finančna institucija druge sodelujoče jurisdikcije.
If the Reporting Financial Institution cannot obtain the self-certification and new Documentary Evidence by such date, the Reporting Financial Institution must apply the electronic record search procedure described in subparagraphs B(2) to (6) of Section III of Annex I.
Pri skrbniškem skladu, ki je Finančna institucija (ne glede na to, ali je rezident države članice, Monaka ali druge Sodelujoče jurisdikcije za davčne namene), se šteje, da je pod jurisdikcijo države članice, Monaka ali druge Sodelujoče jurisdikcije, če je eden ali več njegovih skrbnikov rezidentov te države članice, Monaka ali druge Sodelujoče jurisdikcije, razen če sklad vse informacije, ki jih je treba v skladu s tem sporazumom ali katerim drugim sporazumom, s katerim se izvaja svetovni standard glede Računov, o katerih se poroča in ki jih vodi sklad, sporoča drugi Sodelujoči jurisdikciji (ne glede na to, ali je država članica, Monaka ali druga Sodelujoča jurisdikcija), ker je rezident te druge Sodelujoče jurisdikcije za davčne namene.
Self-certification for New Entity Accounts
Kadar pa Finančna institucija (razen skrbniškega sklada) nima rezidentstva za davčne namene (na primer ker se obravnava kot davčno pregledna ali je v jurisdikciji, ki nima davka na dohodek), se šteje, da je pod jurisdikcijo države članice, Monaka ali druge Sodelujoče jurisdikcije in tako Finančna institucija države članice, Monaka ali druge Sodelujoče jurisdikcije, če:
With respect to New Entity Accounts, for the purposes of determining whether a Controlling Person of a Passive NFE is a Reportable Person, a Reporting Financial Institution may only rely on a self-certification from either the Account Holder or the Controlling Person.
je ustanovljena v skladu z zakoni te države članice, Monaka ali druge Sodelujoče jurisdikcije;
Residence of a Financial Institution
je njen sedež uprave (tudi dejanske uprave) v državi članici, Monaku ali drugi Sodelujoči jurisdikciji; ali
A Financial Institution is ‘resident’ in a Member State, Monaco or another Participating Jurisdiction if it is subject to the jurisdiction of such Member State, Monaco or another Participating Jurisdiction (i.e., the Participating Jurisdiction is able to enforce reporting by the Financial Institution).
se nad njo izvaja finančni nadzor v državi članici, Monaku ali drugi Sodelujoči jurisdikciji.
In general, where a Financial Institution is resident for tax purposes in a Member State, Monaco or another Participating Jurisdiction, it is subject to the jurisdiction of such Member State, Monaco or another Participating Jurisdiction and it is, thus, a Member State Financial Institution, Monaco Financial Institution or another Participating Jurisdiction Financial Institution.
Kadar je Finančna institucija (razen skrbniškega sklada) rezidentka dveh ali več Sodelujočih jurisdikcij (države članice, Monaka ali drugih Sodelujočih jurisdikcij), zanjo veljajo obveznosti glede poročanja in dolžne skrbnosti Sodelujoče jurisdikcije, v kateri ima Finančni račun oziroma račune.
In the case of a trust that is a Financial Institution (irrespective of whether it is resident for tax purposes in a Member State, Monaco or another Participating Jurisdiction), the trust is considered to be subject to the jurisdiction of a Member State, Monaco or another Participating Jurisdiction if one or more of its trustees are resident in such Member State, Monaco or another Participating Jurisdiction except if the trust reports all the information required to be reported pursuant to this Agreement or another agreement implementing the Global Standard with respect to Reportable Accounts maintained by the trust to another Participating Jurisdiction (a Member State, Monaco or another Participating Jurisdiction), because it is resident for tax purposes in such other Participating Jurisdiction.
Računi pri Finančnih institucijah
However, where a Financial Institution (other than a trust) does not have a residence for tax purposes (e.g., because it is treated as fiscally transparent, or it is located in a jurisdiction that does not have an income tax), it is considered to be subject to the jurisdiction of a Member State, Monaco or another Participating Jurisdiction and it is, thus, a Member State, Monaco or another Participating Jurisdiction Financial Institution if:
Pri določanju, katera Finančna institucija vodi račun, na splošno velja naslednje:
it is incorporated under the laws of the Member State, Monaco or another Participating Jurisdiction;
v primeru Skrbniškega računa Finančna institucija, ki ima skrbništvo nad sredstvi na računu (vključno s Finančno institucijo, ki za Imetnika računa hrani sredstva, registrirana pod imenom posrednika);
it has its place of management (including effective management) in the Member State, Monaco or another Participating Jurisdiction; or
v primeru Depozitnega računa Finančna institucija, ki je dolžna opravljati plačila v zvezi z računom (razen, če gre za zastopnika Finančne institucije, ne glede na to, ali je Finančna institucija);
it is subject to financial supervision in the Member State, Monaco or another Participating Jurisdiction.
v primeru kakršnega koli lastniškega ali dolžniškega deleža v Finančni instituciji, ki predstavlja Finančni račun kot račun, ki ga vodi zadevna Finančna institucija;
Where a Financial Institution (other than a trust) is resident in two or more Participating Jurisdictions (a Member State, Monaco or another Participating Jurisdiction), such Financial Institution will be subject to the reporting and due diligence obligations of the Participating Jurisdiction in which it maintains the Financial Account(s).
v primeru Zavarovalne pogodbe z odkupno vrednostjo ali Pogodbe rentnega zavarovanja Finančna institucija, ki je dolžna opravljati plačila v zvezi s pogodbo.
Accounts maintained by a Financial Institution
Skrbniški skladi, ki so Pasivni nefinančni subjekti
In general, an account should be considered to be an account maintained by a Financial Institution:
Subjekt, kot je partnerstvo, partnerstvo z omejeno odgovornostjo ali podoben pravni dogovor, ki nima rezidentstva za davčne namene v skladu s točko D(3) oddelka VIII Priloge I, se obravnava kot rezident jurisdikcije, v kateri ima sedež dejanske uprave.