natgillin/translations-raw huggingface dataset:
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.
potrdilo o rezidentstvu, ki ga izda pooblaščeni javni organ (na primer vlada ali njena agencija ali občina) jurisdikcije (države članice, Lihtenštajna ali druge jurisdikcije), za katero prejemnik plačila zatrjuje, da je njen rezident;
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.
glede posameznika kateri koli veljaven identifikacijski dokument, ki ga izda pooblaščeni javni organ (na primer vlada ali njena agencija ali občina) in vsebuje ime in priimek posameznika ter se praviloma uporablja za ugotavljanje istovetnosti;
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.
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, Lihtenštajnu ali drugi jurisdikciji), za katero zatrjuje, da je njen rezident, bodisi jurisdikcijo (državo članico, Lihtenštajn ali drugo jurisdikcijo), v kateri je bil Subjekt ustanovljen ali organiziran;
The term “Entity” means a legal person or a legal arrangement, such as a corporation, partnership, trust, or foundation.
kateri koli revidirani finančni izkaz, poročilo tretje osebe o kreditni sposobnosti, vlogo za stečaj ali poročilo regulativnega organa za vrednostne papirje.
An Entity is a “Related Entity” of another Entity if (a) either Entity controls the other Entity; (b) the two Entities are under common control; or (c) the two Entities are Investment Entities described in subparagraph A(6)(b), are under common management, and such management fulfils the due diligence obligations of such Investment Entities.
Glede Že obstoječega računa subjekta lahko Poročevalska finančna institucija 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.
For this purpose control includes direct or indirect ownership of more than 50 % of the vote and value in an Entity.
Izraz ‚standardizirani sistem sektorskih oznak‘pomeni sistem oznak za klasifikacijo ustanov po poslovni dejavnosti za namene, ki niso davčni nameni.
The term “TIN” means Taxpayer Identification Number (or functional equivalent in the absence of a Taxpayer Identification Number).
ODDELEK IX:
The term “Documentary Evidence” includes any of the following:
UČINKOVITO IZVAJANJE
a certificate of residence issued by an authorised government body (for example, a government or agency thereof, or a municipality) of the jurisdiction (being a Member State, Liechtenstein or other jurisdiction) in which the payee claims to be a resident.
Vse države članice in Lihtenštajn morajo imeti pravila in upravne postopke, s katerimi zagotovijo učinkovito izvajanje in spoštovanje navedenih postopkov poročanja in dolžne skrbnosti, med drugim:
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.
pravila, s katerimi se Finančnim institucijam, osebam ali posrednikom prepreči uvajanje praks, katerih namen je izogibanje postopkom poročanja in dolžne skrbnosti;
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 (being a Member State, Liechtenstein or other jurisdiction) in which it claims to be a resident or the jurisdiction (being a Member State, Liechtenstein or other jurisdiction) in which the Entity was incorporated or organised.
pravila, v skladu s katerimi morajo Poročevalske finančne institucije voditi evidenco ukrepov, sprejetih za izvajanje navedenih postopkov, in kakršnih koli dokazil, na katere se pri tem oprejo, ter ustrezne ukrepe za pridobitev teh evidenc;
any audited financial statement, third-party credit report, bankruptcy filing, or securities regulator's report.
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;
With respect to a Preexisting Entity Account, Reporting Financial Institutions may 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 Preexisting Account, provided that the Reporting Financial Institution does not know or does not have reason to know that such classification is incorrect or unreliable.
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
The term “standardised industry coding system” means a coding system used to classify establishments by business type for purposes other than tax purposes.
učinkovite določbe o izvrševanju, da se odpravi neizpolnjevanje obveznosti.
SECTION IX
ODDELEK X:
EFFECTIVE IMPLEMENTATION
DATUMI ZAČETKA IZVAJANJA ZA POROČEVALSKE FINANČNE INSTITUCIJE V AVSTRIJI
Each Member State and Liechtenstein 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:
Za Poročevalske finančne institucije v Avstriji se vse navedbe letnic ‚2016‘in ‚2017‘v tej prilogi razumejo kot navedbe letnic ‚2017‘oziroma ‚2018‘.
rules to prevent any Financial Institutions, persons or intermediaries from adopting practices intended to circumvent the reporting and due diligence procedures;
Za Že obstoječe račune Poročevalskih finančnih institucij v Avstriji se vse navedbe datuma ‚31. december 2015‘ v tej prilogi razumejo kot navedbe datuma ‚31. december 2016‘.
rules requiring Reporting Financial Institutions to keep records of the steps undertaken and any evidence relied upon for the performance of the above procedures and adequate measures to obtain those records;
PRILOGA II
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;
DOPOLNILNA PRAVILA O POROČANJU IN DOLŽNI SKRBNOSTI ZA PODATKE O FINANČNIH RAČUNIH
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
Sprememba okoliščin
effective enforcement provisions to address non-compliance.
‚Sprememba okoliščin‘vključuje vsakršno spremembo, zaradi katere se dodajo podatki, pomembni za status osebe, ali ki je kako drugače v nasprotju s statusom takšne osebe.
SECTION X
Poleg tega sprememba okoliščin zajema vsakršno spremembo računa Imetnika računa ali dodajanje podatkov takšnemu računu (vključno z dodatkom, zamenjavo ali drugo spremembo Imetnika računa) oziroma vsakršno spremembo računa, povezanega s takšnim računom, ali dodajanje podatkov takšnemu računu (ob uporabi pravil o seštevanju računov iz pododstavkov C(1) do (3) oddelka VII Priloge I), če takšna sprememba ali dodajanje podatkov vpliva na status Imetnika računa.
IMPLEMENTATION DATES AS REGARDS REPORTING FINANCIAL INSTITUTIONS LOCATED IN AUSTRIA
Če se je Poročevalska finančna institucija oprla na preverjanje naslova bivališča iz pododstavka 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.
In the case of Reporting Financial Institutions located in Austria, all references to “2016” and “2017” in this Annex should be read as references to “2017” and “2018” respectively.
Če Poročevalska finančna institucija do tega datuma ne more pridobiti samopotrdila ali nove Dokazne listine, mora izvesti postopek iskanja po elektronski evidenci iz pododstavkov B(2) do (6) oddelka III Priloge I.
In the case of Preexisting Accounts held by Reporting Financial Institutions located in Austria, all references to “31 December 2015” in this Annex should be read as references to “31 December 2016”.
Samopotrdilo za Nove račune subjektov
ANNEX II
Glede Novih računov subjektov se lahko Poročevalska finančna institucija pri določanju, ali je Obvladujoča oseba Pasivnega NFS Oseba, o kateri se poroča, opre le na samopotrdilo Imetnika računa ali Obvladujoče osebe.
COMPLEMENTARY REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATION
Rezidentstvo Finančne institucije
Change in circumstances
Finančna institucija je ‚rezidentka‘ države članice, Lihtenštajna ali druge Sodelujoče jurisdikcije, če je pod jurisdikcijo te države članice, Lihtenštajna ali druge Sodelujoče jurisdikcije (torej lahko Sodelujoča jurisdikcija uveljavi, da ji mora Finančna institucija poročati).
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.
Na splošno velja, da je Finančna institucija, ki je rezidentka države članice, Lihtenštajna ali druge Sodelujoče jurisdikcije za davčne namene, pod jurisdikcijo te države članice, Lihtenštajna ali druge Sodelujoče jurisdikcije in tako Finančna institucija države članice, Finančna institucija Lihtenštajna ali Finančna institucija druge sodelujoče jurisdikcije.
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.
Pri skrbniškem skladu, ki je Finančna institucija (ne glede na to, ali je rezident države članice, Lihtenštajna ali druge Sodelujoče jurisdikcije za davčne namene), se šteje, da je pod jurisdikcijo države članice, Lihtenštajna ali druge Sodelujoče jurisdikcije, če je eden ali več njegovih skrbnikov rezidentov te države članice, Lihtenštajna ali druge Sodelujoče jurisdikcije, razen če sklad vse podatke, 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 državi članici, Lihtenštajnu ali drugi Sodelujoči jurisdikciji, ker je rezident te druge Sodelujoče jurisdikcije za davčne namene.
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 later of 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.
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, Lihtenštajna ali druge Sodelujoče jurisdikcije in tako Finančna institucija države članice, Lihtenštajna ali druge Sodelujoče jurisdikcije, če:
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.
je ustanovljena v skladu z zakoni te države članice, Lihtenštajna ali druge Sodelujoče jurisdikcije;
Self-certification for New Entity Accounts
je njen sedež uprave (tudi dejanske uprave) v državi članici, Lihtenštajnu ali drugi Sodelujoči jurisdikciji ali
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.
se nad njo izvaja finančni nadzor v državi članici, Lihtenštajnu ali drugi Sodelujoči jurisdikciji.
Residence of a Financial Institution
Kadar je Finančna institucija (razen skrbniškega sklada) rezidentka dveh ali več Sodelujočih jurisdikcij (države članice, Lihtenštajna ali druge Sodelujoče jurisdikcije), zanjo veljajo obveznosti glede poročanja in dolžne skrbnosti Sodelujoče jurisdikcije, v kateri ima Finančni račun oziroma račune.
A Financial Institution is “resident” in a Member State, Liechtenstein or another Participating Jurisdiction if it is subject to the jurisdiction of such Member State, Liechtenstein or another Participating Jurisdiction (i.e., the Participating Jurisdiction is able to enforce reporting by the Financial Institution).
Vodenje računa
In general, where a Financial Institution is resident for tax purposes in a Member State, Liechtenstein or another Participating Jurisdiction, it is subject to the jurisdiction of such Member State, Liechtenstein or another Participating Jurisdiction and it is, thus, a Member State Financial Institution, Liechtenstein Financial Institution or another Participating Jurisdiction Financial Institution.
Pri določanju, katera Finančna institucija vodi račun, na splošno velja naslednje:
In the case of a trust that is a Financial Institution (irrespective of whether it is resident for tax purposes in a Member State, Liechtenstein or another Participating Jurisdiction), the trust is considered to be subject to the jurisdiction of a Member State, Liechtenstein or another Participating Jurisdiction if one or more of its trustees are resident in such Member State, Liechtenstein 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 (being a Member State, Liechtenstein or another Participating Jurisdiction), because it is resident for tax purposes in such other 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);
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, Liechtenstein or another Participating Jurisdiction and it is, thus, a Member State, Liechtenstein or another Participating Jurisdiction Financial Institution if:
v primeru Depozitnega računa Finančna institucija, ki je dolžna opravljati plačila v zvezi z računom (ne pa zastopnik Finančne institucije, ne glede na to, ali je Finančna institucija);
it is incorporated under the laws of the Member State, Liechtenstein or another Participating Jurisdiction;
v primeru kakršnega koli lastniškega ali dolžniškega deleža v Finančni instituciji, ki predstavlja Finančni račun, zadevna Finančna institucija;
it has its place of management (including effective management) in the Member State, Liechtenstein or another Participating Jurisdiction; or
v primeru Zavarovalne pogodbe z odkupno vrednostjo ali Pogodbe rentnega zavarovanja Finančna institucija, ki je dolžna opravljati plačila v zvezi s pogodbo.
it is subject to financial supervision in the Member State, Liechtenstein or another Participating Jurisdiction.
Skrbniški skladi, ki so Pasivni NFS
Where a Financial Institution (other than a trust) is resident in two or more Participating Jurisdictions (being a Member State, Liechtenstein 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).
Subjekt, kot je partnerstvo, partnerstvo z omejeno odgovornostjo ali podoben pravni dogovor, ki nima rezidentstva za davčne namene v skladu s pododstavkom D(3) oddelka VIII Priloge I, se obravnava kot rezident jurisdikcije, v kateri ima sedež dejanske uprave.
Account maintained
Pri tem se šteje, da je pravna oseba ali pravni dogovor ‚podoben‘ partnerstvu oziroma partnerstvu z omejeno odgovornostjo, če se v Jurisdikciji, o kateri se poroča, v skladu z njeno davčno zakonodajo ne obravnava kot obdavčljiva enota.
In general, an account would be considered to be maintained by a Financial Institution as follows:
Da pa bi se pri poročanju izognili podvajanju (glede na širok obseg pojma ‚Obvladujoče osebe‘v zvezi s skrbniškimi skladi), se skrbniški sklad, ki je Pasivni NFS, ne sme razumeti kot podoben pravni dogovor.
in the case of a Custodial Account, by the Financial Institution that holds custody over the assets in the account (including a Financial Institution that holds assets in street name for an Account Holder in such institution).
Naslov sedeža Subjekta
in the case of a Depository Account, by the Financial Institution that is obligated to make payments with respect to the account (excluding an agent of a Financial Institution regardless of whether such agent is a Financial Institution).
Ena od zahtev iz pododstavka E(6)(c) oddelka VIII Priloge I je, da uradna dokumentacija v zvezi s Subjektom vsebuje bodisi naslov njegovega sedeža v državi članici, Lihtenštajnu ali drugi jurisdikciji, za katero zatrjuje, da je njen rezident, bodisi državo članico, Lihtenštajn ali drugo jurisdikcijo, v kateri je bil Subjekt ustanovljen ali organiziran.
in the case of any equity or debt interest in a Financial Institution that constitutes a Financial Account, by such Financial Institution.
Naslov sedeža Subjekta je načeloma kraj, v katerem je njegova dejanska uprava.
in the case of a Cash Value Insurance Contract or an Annuity Contract, by the Financial Institution that is obligated to make payments with respect to the contract.
Naslov Finančne institucije, pri kateri ima Subjekt račun, poštni predal ali naslov, ki se uporablja izključno za pošto, ni naslov sedeža Subjekta, razen če je to edini naslov, ki ga Subjekt uporablja, in je naveden kot prijavljeni naslov Subjekta v njegovih organizacijskih dokumentih.
Trusts that are Passive NFEs
Prav tako naslov, kjer se v skladu z napotki hrani vsa pošta, ni naslov sedeža Subjekta.
An Entity such as a partnership, limited liability partnership or similar legal arrangement that has no residence for tax purposes, according to subparagraph D(3) of Section VIII of Annex I, shall be treated as resident in the jurisdiction in which its place of effective management is situated.
PRILOGA III
For these purposes, a legal person or a legal arrangement is considered “similar” to a partnership and a limited liability partnership where it is not treated as a taxable unit in a Reportable Jurisdiction under the tax laws of such Reportable Jurisdiction.
SEZNAM PRISTOJNIH ORGANOV POGODBENIC
However, in order to avoid duplicate reporting (given the wide scope of the term “Controlling Persons” in the case of trusts), a trust that is a Passive NFE may not be considered a similar legal arrangement.
Pristojni organi za namene tega sporazuma so:
Address of Entity's principal office
v Kneževini Lihtenštajn: Die Regierung des Fürstentums Liechtenstein ali pooblaščeni predstavnik;
One of the requirements described in subparagraph E(6)(c) of Section VIII of Annex I is that, with respect to an Entity, the official documentation include either the address of the Entity's principal office in the Member State, Liechtenstein or other jurisdiction in which it claims to be a resident or the Member State, Liechtenstein or other jurisdiction in which the Entity was incorporated or organised.
v Kraljevini Belgiji: De Minister van Financiën/Le Ministre des Finances ali pooblaščeni predstavnik;
The address of the Entity's principal office is generally the place in which its place of effective management is situated.
v Republiki Bolgariji: Изпълнителният директор на Националната агенция за приходите ali pooblaščeni predstavnik;
The address of a Financial Institution with which the Entity maintains an account, a post office box, or an address used solely for mailing purposes is not the address of the Entity's principal office unless such address is the only address used by the Entity and appears as the Entity's registered address in the Entity's organisational documents.
v Češki republiki: Ministr financí ali pooblaščeni predstavnik;
Further, an address that is provided subject to instructions to hold all mail to that address is not the address of the Entity's principal office.
v Kraljevini Danski: Skatteministeren ali pooblaščeni predstavnik;
ANNEX III
v Zvezni republiki Nemčiji: Der Bundesminister der Finanzen ali pooblaščeni predstavnik;
LIST OF COMPETENT AUTHORITIES OF THE CONTRACTING PARTIES
v Republiki Estoniji: Rahandusminister ali pooblaščeni predstavnik;
The Competent Authorities for the purposes of this Agreement are:
v Helenski republiki: Ο Υπουργός Οικονομίας και Οικονομικών ali pooblaščeni predstavnik;
in the Principality of Liechtenstein: Die Regierung des Fürstentums Liechtenstein or an authorised representative,
v Kraljevini Španiji: El Ministro de Economía y Hacienda ali pooblaščeni predstavnik;
in the Kingdom of Belgium: De Minister van Financiën/Le Ministre des Finances or an authorised representative,
v Francoski republiki: Le Ministre chargé du budget ali pooblaščeni predstavnik;
in the Republic of Bulgaria: Изпълнителният директор на Националната агенция за приходите or an authorised representative,
v Republiki Hrvaški: Ministar financija ali pooblaščeni predstavnik;
in the Czech Republic: Ministr financí or an authorised representative,
na Irskem: The Revenue Commissioners ali njihov pooblaščeni predstavnik;