natgillin/translations-raw huggingface dataset:
the transmission of information is subject to the national legislation of the transmitting state implementing Article 25 of Directive 95/46/EC on the protection of individuals with regard to the processing of personal data and on the free movement of such data, especially as regards the adequate level of protection provided in the third country concerned;
pošiljanje informacij ureja nacionalna zakonodaja države pošiljateljice, s katero se izvaja člen 25 Direktive 95/46/ES o varstvu posameznikov pri obdelavi osebnih podatkov in o prostem pretoku takih podatkov, zlasti kar zadeva ustrezno raven varstva v zadevni tretji državi;
the competent authority from which the information originates has consented to that communication;
pristojni organ, od katerega informacije izvirajo, se strinja s tem sporočanjem;
the transmission is permitted by assistance arrangements between the state transmitting the information and that particular third country.
pošiljanje dovoljujejo dogovori o pomoči med državo pošiljateljico informacij in zadevno tretjo državo.
When a state receives information from a third country, the states may exchange that information, in so far as permitted by the assistance arrangements with that particular third country.
Če država prejme informacije iz tretje države, lahko države izmenjajo te informacije v obsegu, v katerem to dovoljujejo dogovori o pomoči z zadevno tretjo državo.
Each state shall immediately notify the other states concerned regarding any breach of confidentiality, failure of safeguards of personal data and any sanctions and remedial actions consequently imposed.
Vsaka država nemudoma uradno obvesti druge zadevne države o kakršni koli kršitvi zaupnosti, neučinkovitosti zaščitnih ukrepov za varstvo podatkov ter vseh sankcijah in popravnih ukrepih, ki so bili zato uvedeni.
Persons duly accredited by the Security Accreditation Authority of the European Commission may have access to this information only in so far as it is necessary for care, maintenance and development of the CCN/CSI network.
Osebe, ki jih ustrezno pooblasti urad Evropske Komisije za akreditacijo v zvezi z varnostjo, imajo lahko dostop do teh podatkov samo, kolikor je to potrebno za skrb, vzdrževanje in razvoj omrežja CCN/CSI.
ADMINISTRATIVE COOPERATION AND COMBATING FRAUD
UPRAVNO SODELOVANJE IN BOJ PROTI GOLJUFIJAM
Exchange of information and administrative enquiries
Izmenjava informacij in uradne preiskave
At the request of the requesting authority, the requested authority shall communicate the information referred to in Article 2(1)(a) relating to a specific case or cases.
Na zahtevo organa prosilca v smislu Uredbe št. 904/2010 mu zaprošeni organ sporoči informacije iz člena 2(1)(a), ki se nanašajo na poseben primer ali primere.
For the purpose of forwarding the information referred to in paragraph 1, the requested authority shall arrange for the conduct of any administrative enquiries necessary to obtain such information.
Za namen posredovanja informacij iz odstavka 1 zaprošeni organ poskrbi za izvedbo kakršnih koli uradnih preiskav, ki so potrebne za pridobitev takih informacij.
The request referred to in paragraph 1 may contain a reasoned request for an administrative enquiry.
Zahteva iz odstavka 1 lahko vsebuje obrazloženo zahtevo za uradno preiskavo.
If the requested authority takes the view that the administrative enquiry is not necessary, it shall immediately inform the requesting authority of the reasons thereof.
Če zaprošeni organ zavzame stališče, da uradna preiskava ni potrebna, takoj obvesti organ prosilec v smislu Uredbe št. 904/2010 o razlogih za tako stališče.
Where the requested authority refuses an administrative enquiry into the amounts declared by a taxable person in connection with the supplies of goods and services indicated in Annex which are made by a taxable person established in the state of the requested authority and are taxable in the state of the requesting authority, the requested authority shall at least provide to the requesting authority the dates and values of any relevant supplies made by the taxable person in the state of the requesting authority over the previous two years.
Če zaprošeni organ zavrne uradno preiskavo zneskov, ki jih izkaže davčni zavezanec v povezavi z dobavami blaga in storitev iz Priloge, ki jih opravlja davčni zavezanec s sedežem v državi zaprošenega organa in so obdavčljive v državi organa prosilca v smislu Uredbe št. 904/2010, zaprošeni organ organu prosilcu v smislu Uredbe št. 904/2010 predloži vsaj datume in zneske vseh zadevnih dobav, ki jih je davčni zavezanec opravil v zadnjih dveh letih v državi članici organa prosilca v smislu Uredbe št. 904/2010.
In order to obtain the information sought or to conduct the administrative enquiry requested, the requested authority or the administrative authority to which it has recourse shall proceed as though acting on its own account or at the request of another authority in its own state.
Za pridobitev potrebnih informacij ali za izvedbo uradne preiskave, za katero je bilo zaprošeno, zaprošeni organ ali upravni organ, na katerega se je obrnil, ravna kakor bi deloval zase ali na zahtevo drugega organa v svoji državi.
At the request of the requesting authority, the requested authority shall communicate to it any pertinent information it obtains or has in its possession as well as the results of administrative enquiries, in the form of reports, statements and any other documents, or certified true copies or extracts thereof.
Na zahtevo organa prosilca v smislu Uredbe št. 904/2010 mu zaprošeni organ sporoči ustrezne informacije, ki jih pridobi ali jih ima ter rezultate upravnih preiskav v obliki poročil, izjav in drugih dokumentov ali overjene prepise ali izpiske.
Original documents shall be provided only where this is not contrary to the provisions in force in the state of the requested authority.
Izvirni dokumenti se zagotovijo samo kadar to ni v nasprotju z veljavnimi določbami v državi članici zaprošenega organa.
Time limit for providing information
Rok za posredovanje informacij
The requested authority shall provide the information referred to in Article 7 as quickly as possible and no later than three months following the date of receipt of the request.
Zaprošeni organ posreduje informacije iz člena 7 čim prej in ne pozneje kot tri mesece po datumu prejema zahtevka.
However, where the requested authority is already in possession of that information, the time limit shall be reduced to a maximum period of one month.
Kadar pa zaprošeni organ že ima navedene informacije, se rok skrajša na največ en mesec.
In certain special categories of cases, time limits which are different from those provided for in paragraph 1 may be agreed between the requested and the requesting authorities.
V nekaterih posebnih kategorijah primerov se zaprošeni organ in organ prosilec v smislu Uredbe št. 904/2010 lahko sporazumeta o rokih, ki so drugačni od rokov, opredeljenih v odstavku 1.
Where the requested authority is unable to respond to the request within the time limits referred to in paragraphs 1 and 2, it shall forthwith inform the requesting authority in writing of the reasons for its failure to do so, and when it considers it would be likely to be able to respond.
Kadar zaprošeni organ na zahtevek ne more odgovoriti do izteka roka iz odstavkov 1 in 2, nemudoma pisno obvesti organ prosilec v smislu Uredbe št. 904/2010 o razlogih za to in navede, kdaj meni, da bo lahko odgovoril.
Exchange of information without prior request
Izmenjava podatkov brez vnaprejšnjega zaprosila
Types of exchange of information
Vrste izmenjave informacij
Exchange of information without prior request shall either be spontaneous, as provided for in Article 10, or automatic, as provided for in Article 11.
Izmenjava informacij brez predhodne zahteve je bodisi spontana, kakor je določeno v členu 10, bodisi avtomatična, kakor je določeno v členu 11.
Spontaneous exchange of information
Spontana izmenjava informacij
A competent authority of a state shall, without prior request, forward to the competent authority of another state the information referred to in Article 2(1)(a) which has not been forwarded under the automatic exchange referred to in Article 11 and of which it is aware of in the following cases:
Pristojni organ države brez predhodne zahteve pristojnemu organu druge države posreduje informacije iz člena 2(1)(a), ki niso bile posredovane v okviru avtomatične izmenjave iz člena 11 in s katerimi je seznanjen, v naslednjih primerih:
where taxation is deemed to take place in the state of destination and information from the state of origin is necessary for the effectiveness of the control system of the state of destination;
kadar se šteje, da je obdavčitev izvedena v namembni državi in so informacije iz države porekla nujne za učinkovitost kontrolnega sistema namembne države;
where a state has grounds to believe that a breach of VAT legislation has been committed or is likely to have been committed in the other state;
kadar ima država razloge za domnevo, da je bila v drugi državi kršena zakonodaja o DDV ali obstaja verjetnost take kršitve;
where there is a risk of tax loss in the other state.
kadar obstaja tveganje izgube davka v drugi državi.
The categories of information subject to automatic exchange shall be determined by the Joint Committee in accordance with Article 41.
Kategorije informacij, ki se izmenjujejo avtomatično, določi skupni odbor v skladu s členom 41.
A state may abstain from taking part in the automatic exchange of one or more categories of information referred to in paragraph 1 where the collection of information for such exchange would require the imposition of new obligations on persons liable for VAT or would impose a disproportionate administrative burden on that state.
Država se lahko vzdrži sodelovanja pri avtomatični izmenjavi ene ali več kategorij informacij iz odstavka 1, če bi zbiranje informacij za namene take izmenjave zahtevalo naložitev novih obveznosti osebam, zavezanim za DDV, ali bi navedeni državi naložila nesorazmerno upravno obremenitev.
Each state shall notify the Joint Committee in writing of its decision, taken in accordance with the previous paragraph.
Vsaka država skupni odbor v pisni obliki uradno obvesti o svoji odločitvi, ki jo sprejme v skladu s prejšnjim odstavkom.
Administrative notification
Upravno uradno obvestilo
The requested authority shall, at the request of the requesting authority and in accordance with the rules governing the notification of similar instruments in the state of the requested authority, notify the addressee of all instruments and decisions which emanate from the requesting authorities and concern the application of VAT legislation in the state of the requesting authority.
Zaprošeni organ na zahtevo organa prosilca v smislu Uredbe št. 904/2010 in v skladu s pravili, ki urejajo uradno obveščanje o podobnih instrumentih v državi zaprošenega organa, uradno obvesti naslovnika o vseh instrumentih in odločitvah organov prosilcev v smislu Uredbe št. 904/2010, ki zadevajo uporabo zakonodaje o DDV v državi organa prosilca v smislu Uredbe št. 904/2010.
Requests for notification, mentioning the subject of the instrument or decision to be notified, shall indicate the name, address and any other relevant information for identifying the addressee.
V zahtevkih za uradno obvestilo, v katerih je naveden predmet instrumenta ali odločitve, o katerih se uradno obvešča, se navedejo ime, naslov in vse druge ustrezne informacije za identifikacijo naslovnika.
The requested authority shall inform the requesting authority immediately of its response to the request for notification and notify it, in particular, of the date of notification of the decision or instrument to the addressee.
Zaprošeni organ nemudoma obvesti organa prosilca v smislu Uredbe št. 904/2010 o svojem odgovoru na zahtevek za uradno obvestilo in ga uradno obvesti zlasti o datumu uradnega obvestila o odločitvi ali instrumentu naslovniku.
Presence in administrative offices and participation in administrative enquiries
Prisotnost v upravnih uradih in udeležba v uradnih preiskavah
By agreement between the requesting authority and the requested authority, and in accordance with the arrangements laid down by the latter, the requested authority may allow officials authorised by the requesting authority to be present in the offices of the requested authority, or any other place where those authorities carry out their duties, with a view to exchanging the information referred to in Article 2(1)(a).
Po dogovoru med organom prosilcem v smislu Uredbe št. 904/2010 in zaprošenim organom ter v skladu z ureditvami, ki jih slednji določi, lahko zaprošeni organ dovoli uradnikom, ki jih je pooblastil organ prosilec v smislu Uredbe št. 904/2010, da so prisotni v uradih zaprošenega organa ali na kateri koli drugi lokaciji, kjer ti organi opravljajo dolžnosti za namene izmenjave informacij iz člena 2(1)(a).
Where the requested information is contained in documentation to which the officials of the requested authority have access, the officials of the requesting authority shall be given copies thereof.
Kadar so zahtevane informacije vsebovane v dokumentaciji, do katere imajo uradniki zaprošenega organa dostop, je treba uradnikom organa prosilca v smislu Uredbe št. 904/2010 izročiti njihove izvode.
By agreement between the requesting authority and the requested authority, and in accordance with the arrangements laid down by the latter, the requested authority may allow officials authorised by the requesting authority to be present during the administrative enquiries carried out in the territory of the state of the requested authority, with a view to exchanging the information referred to in Article 2(1)(a).
Po dogovoru med organom prosilcem v smislu Uredbe št. 904/2010 in zaprošenim organom ter v skladu z ureditvami, ki jih slednji določi, lahko zaprošeni organ dovoli uradnikom, ki jih je pooblastil organ prosilec v smislu Uredbe št. 904/2010, da so prisotni med uradnimi preiskavami, ki se izvedejo na ozemlju države zaprošenega urada za namene izmenjave informacij iz člena 2(1)(a).
Such administrative enquiries shall be carried out exclusively by the officials of the requested authority.
Takšne uradne preiskave izvajajo izključno uradniki zaprošenega organa.
The officials of the requesting authority shall not exercise the powers of inspection conferred on officials of the requested authority.
Uradniki organa prosilca v smislu Uredbe št. 904/2010 ne izvršujejo pooblastil v zvezi s pregledom, prenesenih na uradnike zaprošenega organa.
They may, however, have access to the same premises and documents as the latter, through the intermediation of the officials of the requested authority and for the sole purpose of carrying out the administrative enquiry.
Lahko pa imajo dostop do istih prostorov in dokumentov kot uradniki zaprošenega organa na podlagi posredovanja uradnikov zaprošenega organa in samo za namen uradne preiskave, ki se izvaja.
The officials of the requesting authority present in another state in accordance with paragraphs 1 and 2 must at all times be able to produce written authority stating their identity and their official capacity.
Uradniki organa prosilca v smislu Uredbe št. 904/2010, ki so prisotni v drugi državi v skladu z odstavkoma 1 in 2, morajo biti vedno sposobni predložiti pisno pooblastilo, iz katerega sta razvidni njihova identiteta in uradni položaj.
Simultaneous controls
Sočasne kontrole
The states may agree to conduct simultaneous controls whenever they consider such controls to be more effective than controls carried out by only one state.
Države se lahko dogovorijo o izvedbi sočasnih kontrol, kadar menijo, da so take kontrole učinkovitejše od kontrol, ki jih opravi samo ena država.
A state shall identify independently the taxable persons which it intends to propose for a simultaneous control.
Država neodvisno identificira davčne zavezance, ki jih namerava predlagati za sočasno kontrolo.
The competent authority of that state shall notify the competent authority of the other state concerned of the cases proposed for a simultaneous control.
Pristojni organ navedene države uradno obvesti pristojni organ v zadevni drugi državi o primerih, predlaganih za sočasno kontrolo.
It shall give reasons for its choice, as far as possible, by providing the information which led to its decision.
Kolikor je to mogoče, poda razloge za svojo izbiro tako, da predloži informacije, ki so privedle do njegove odločitve.
It shall specify the period of time during which such controls should be conducted.
Navede obdobje, v katerem bi bilo treba take kontrole opraviti.
A competent authority that receives the proposal for a simultaneous control shall confirm its agreement or communicate its reasoned refusal to the counterpart authority, in principle within two weeks of receipt of the proposal, but within a month of receipt of the proposal at the latest.
Pristojni organ, ki prejme predlog za sočasno kontrolo, načeloma v dveh tednih od prejema predloga, najpozneje pa v enem mesecu, potrdi, da se strinja, ali sporoči sodelujočemu organu obrazloženo zavrnitev.
Each competent authority concerned shall appoint a representative to be responsible for supervising and coordinating the control operation.
Vsak zadevni pristojni organ imenuje predstavnika, ki je odgovoren za nadzor in koordinacijo postopka kontrol.
Participation of Norway in Eurofisc
Udeležba Norveške v Eurofiscu
In order to promote and facilitate multilateral cooperation in the fight against VAT fraud, Norway shall be invited to participate in the network called Eurofisc, provided for in Chapter X of Council Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax, under the conditions laid down in this Chapter.
Da bi se spodbujalo in olajšalo večstransko sodelovanje v boju proti goljufijam na področju DDV, se Norveško povabi k udeležbi v omrežju, imenovanem Eurofisc, ki je opredeljeno v poglavju X Uredbe Sveta (EU) št. 904/2010 o upravnem sodelovanju in boju proti goljufijam na področju davka na dodano vrednost, pod pogoji iz tega poglavja.
The participation of Norway in Eurofisc will not allow the Eurofisc liaison officials designated by the competent authority of a state the access to the databases of the other state.
Udeležba Norveške v Eurofiscu uradnikom Eurofisca za zvezo, ki jih je imenoval pristojni nacionalni organ, ne bo omogočila dostopa do podatkovnih zbirk druge države.
Eurofisc liaison officials
Uradniki Eurofisca za zvezo
The competent authority of Norway shall designate at least one Eurofisc liaison official responsible for the exchange of information in the Eurofisc working fields where Norway participates.
Pristojni organ Norveške imenuje vsaj enega uradnika Eurofisca za zvezo, ki je odgovoren za izmenjavo informacij na delovnih področjih Eurofisca, pri katerih Norveška sodeluje.
The Eurofisc liaison officials shall be competent officials within the meaning of Article 4(4).
Uradniki Eurofisca za zvezo so pristojni uradniki v smislu člena 4(4).
They shall remain accountable only to their national administrations.
Še naprej so odgovorni le nacionalnim upravam.
The Eurofisc liaison officials of Norway shall not be designated as working field coordinators or Eurofisc chair or participate in any vote procedure provided by the Eurofisc rules of procedure.
Norveški uradniki Eurofisca za zvezo niso imenovani za koordinatorje za delovna področja ali predsednika Eurofisca in ne bodo sodelovali pri postopkih glasovanja, ki jih določa poslovnik Eurofisca.
Conditions governing the exchange of information
Pogoji, ki urejajo izmenjavo informacij
The requested authority shall provide a requesting authority with the information referred in Article 2(1)(a) or with an administrative notification referred to in Article 12 provided that:
Zaprošeni organ organu prosilcu v smislu Uredbe št. 904/2010 predloži informacije iz člena 2(1)(a) ali upravno uradno obvestilo iz člena 12, če:
the number and nature of the requests for information made by the requesting authority do not impose a disproportionate administrative burden on that requested authority;
število in narava zahtevkov za informacije s strani organa prosilca v smislu Uredbe št. 904/2010 zaprošenemu organu ne nalaga nesorazmerne upravne obremenitve;
the requesting authority has exhausted the usual sources of information which it could have used in the circumstances to obtain the information requested, without running the risk of jeopardising the achievement of the desired end.
je organ prosilec v smislu Uredbe št. 904/2010 izčrpal običajne vire informacij, ki bi jih glede na okoliščine lahko uporabil za pridobitev zahtevanih informacij, brez tveganja, da ogrozi doseganje želenega cilja.
This Agreement shall impose no obligation to have enquiries carried out or to provide information on a particular case if the laws or administrative practices of the state which would have to supply the information do not authorise that state to carry out those enquiries or collect or use that information for own purposes.
Ta sporazum ne nalaga obveznosti izvedbe preiskav ali zagotavljanja informacij za posamezne primere, če zakonodaja ali upravne prakse države, ki bi morala dati informacije, državi ne dovoljujejo izvedbe teh preiskav ali zbiranja ali uporabe navedenih informacij za lastne namene.
A requested authority may refuse to provide information where the requesting authority is unable, for legal reasons, to provide similar information.
Zaprošeni organ lahko zavrne zagotovitev informacij, kadar organ prosilec v smislu Uredbe št. 904/2010 iz pravnih razlogov ne more zagotoviti podobnih informacij.
The requested authority shall inform the Joint Committee of the grounds for the refusal.
Zaprošeni organ obvesti skupni odbor o razlogih za zavrnitev.
The provision of information may be refused where it would lead to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy.
Predložitev informacij se lahko zavrne, kadar bi povzročila razkritje poslovne, industrijske ali poklicne tajnosti ali poslovnega procesa, ali če gre za informacije, katerih razkritje bi bilo v nasprotju z javnim redom.
Paragraphs 2, 3 and 4 should on no account be interpreted as authorising the requested authority to refuse to supply information on the sole grounds that this information is held by a bank, other financial institution, nominee or person acting in an agency or fiduciary capacity or because it relates to ownership interests in a legal person.
V nobenem primeru se odstavki 2, 3 in 4 ne bi smeli šteti za dovoljenje, da lahko zaprošeni organ zavrne predložitev informacij zgolj zaradi tega, ker ima te informacije banka, druga finančna institucija, pooblaščeni zastopnik ali oseba, ki deluje v agenciji ali kot zastopnik, ali ker se nanašajo na lastniške deleže v pravni osebi.
The requested authority shall inform the requesting authority of the grounds for refusing a request for assistance.
Zaprošeni organ obvesti organ prosilec v smislu Uredbe št. 904/2010 o razlogih za zavrnitev zahtevka za pomoč.
Feedback
Povratne informacije
Where a competent authority provides information pursuant to Article 7 or 10, it may request the competent authority which receives the information to give feedback thereon.
Če pristojni organ sporoči informacije v skladu s členom 7 ali 10, lahko od pristojnega organa, ki informacije prejme, zahteva povratne informacije.
If such request is made, the competent authority which receives the information shall, without prejudice to the rules on tax secrecy and data protection applicable in its state, send feedback as soon as possible, provided that this does not impose a disproportionate administrative burden on it.
V primeru takšnega zahtevka pristojni organ, ki informacije prejme, brez poseganja v predpise o davčni tajnosti in varstvu podatkov, ki veljajo v njegovi državi, čim prej pošlje povratne informacije, če to ne nalaga nesorazmerne upravne obremenitve.