natgillin/translations-raw huggingface dataset:
in the Republic of Slovenia: Minister za finance or an authorised representative,
Če takšno obvestilo ne bo posredovano, se bo štelo, da zakonodaja Jurisdikcije, o kateri se poroča, Poročevalskim finančnim institucijam v enih ali več okoliščinah učinkovito ne preprečuje prodaje Zavarovalnih pogodb z odkupno vrednostjo ali Pogodb rentnega zavarovanja rezidentom navedene Jurisdikcije, o kateri se poroča.
in the Slovak Republic: Minister financií or an authorised representative,
Pod pogojem, da zakonodaja jurisdikcije Poročevalske finančne institucije Poročevalskim finančnim institucijam prav tako učinkovito ne preprečuje prodaje Zavarovalnih pogodb z odkupno vrednostjo ali Pogodb rentnega zavarovanja rezidentom Jurisdikcije, o kateri se poroča, oddelek III(A) Priloge I ne velja za zadevne Poročevalske finančne institucije in pogodbe.
(aa) in the Republic of Finland: Valtiovarainministeriö/Finansministeriet or an authorised representative,
IZJAVA ŠVICE O ČLENU 5 SPORAZUMA
(ab) in the Kingdom of Sweden: Chefen för Finansdepartementet or an authorised representative,
Švicarska delegacija je Evropsko komisijo obvestila, da Švica ne bo izmenjala podatkov v zvezi z zahtevo v zvezi s podatki, ki so bili pridobljeni nezakonito.
(ac) in the United Kingdom of Great Britain and Northern Ireland and in the European territories for whose external relations the United Kingdom is responsible: the Commissioners of Inland Revenue or their authorised representative and the competent authority in Gibraltar, which the United Kingdom will designate in accordance with the Agreed Arrangements relating to Gibraltar authorities in the context of EU and EC instruments and related treaties notified to the Member States and institutions of the European Union of 19 April 2000, a copy of which shall be notified to Switzerland by the Secretary-General of the Council of the European Union, and which shall apply to this Agreement.
Evropska komisija se je seznanila s švicarskim stališčem.
DECLARATIONS OF THE CONTRACTING PARTIES:
C. Računi subjektov, za katere se zahteva poročanje.
JOINT DECLARATION OF THE CONTRACTING PARTIES ON THE ENTRY INTO FORCE OF THE AMENDING PROTOCOL
V zvezi z Že obstoječimi računi subjektov, opisanimi v odstavku B, se samo računi, ki jih ima en ali več Subjektov, ki so Osebe, o katerih se poroča, ali pa jih imajo Pasivni nefinančni subjekti z eno ali več Obvladujočimi osebami, ki so Osebe, o katerih se poroča, obravnavajo kot Računi, o katerih se poroča.
The Contracting Parties declare that they expect that the constitutional requirements of Switzerland 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 2017.
PRILOGA III
They will take all the measures in their power to achieve that goal.
Seznam pristojnih organov pogodbenic
JOINT DECLARATION OF THE CONTRACTING PARTIES ON THE AGREEMENT AND THE ANNEXES
Pristojni organi za namene tega sporazuma so:
The Contracting Parties agree, regarding the implementation of the Agreement and the Annexes, that the Commentaries to the OECD Model Competent Authority Agreement and Common Reporting Standard should be a source of illustration or interpretation in order to ensure consistency in application.
v Švici: Le chef du Département fédéral des finances ou son représentant autorisé/Der Vorsteher oder die Vorsteherin des Eidgenössischen Finanzdepartements oder die zu seiner oder ihrer Vertretung bevollmächtigte Person / Il capo del Dipartimento federale delle finanze o la persona autorizzata a rappresentarlo,
JOINT DECLARATION OF THE CONTRACTING PARTIES ON ARTICLE 5 OF THE AGREEMENT
v Kraljevini Belgiji: De Minister van Financiën/Le Ministre des Finances ali pooblaščeni predstavnik,
The Contracting Parties agree, regarding the implementation of Article 5 on Exchange of Information upon Request, that the commentary to Article 26 of the OECD Model Tax Convention on Income and on Capital should be a source of interpretation.
v Republiki Bolgariji: Изпълнителният директор на Националната агенция за приходите ali pooblaščeni predstavnik,
JOINT DECLARATION OF THE CONTRACTING PARTIES ON SECTION III (A) OF ANNEX I OF THE AGREEMENT
v Češki republiki: Ministr financí ali pooblaščeni predstavnik,
The Contracting Parties agree that they will examine the practical relevance of Section III (A) of Annex I which provides that preexisting Cash Value Insurance Contracts and Annuity Contracts are not required to be reviewed, identified or reported, provided the Reporting Financial Institution is effectively prevented by law from selling such Contracts to residents of a Reportable Jurisdiction.
v Kraljevini Danski: Skatteministeren ali pooblaščeni predstavnik,
The Contracting Parties have a common interpretation that under Section III (A) of Annex I the Reporting Financial Institution is effectively prevented by law from selling Cash Value Insurance Contracts and Annuity Contracts to residents of a Reportable Jurisdiction only where the European Union and domestic law of Member States or Swiss law applicable to a Reporting Financial Institution resident in a Participating Jurisdiction (being a Member State or Switzerland) does not only effectively prevent that Reporting Financial Institution by law from selling Cash Value Insurance Contracts or Annuity Contracts in a Reportable Jurisdiction (being, respectively, Switzerland or a Member State), but those laws also effectively prevent the Reporting Financial Institution by law from selling Cash Value Insurance Contracts or Annuity Contracts to residents of that Reportable Jurisdiction in any other circumstances.
v Zvezni republiki Nemčiji: Der Bundesminister der Finanzen ali pooblaščeni predstavnik,
In this context, each Member State will inform the European Commission, which will in turn notify Switzerland, in case Reporting Financial Institutions in Switzerland are prevented by law from selling such Contracts, regardless of where they are finalised, to its residents based on applicable European Union law and domestic law of that Member State.
v Republiki Estoniji: Rahandusminister ali pooblaščeni predstavnik,
Accordingly, Switzerland will notify the European Commission, which will in turn inform Member States, in case Reporting Financial Institutions of one or more Member States are prevented by law from selling such Contracts, regardless of where they are finalised, to Swiss residents based on Swiss law.
v Helenski republiki: Ο Υπουργός Οικονομίας και Οικονομικών ali pooblaščeni predstavnik,
These notifications will be made prior to the entry into force of the Amending Protocol regarding the foreseen legal situation as of the entry into force.
v Kraljevini Španiji: El Ministro de Economía y Hacienda ali pooblaščeni predstavnik,
In the absence of such notification it will be considered that Reporting Financial Institutions are not effectively prevented by the law of the Reportable Jurisdiction in one or more circumstances from selling Cash Value Insurance Contracts or Annuity Contracts to residents of that Reportable Jurisdiction.
v Francoski republiki: Le Ministre chargé du budget ali pooblaščeni predstavnik,
Provided the law of the jurisdiction of the Reporting Financial Institution also does not effectively prevent Reporting Financial Institutions from selling Cash Value Insurance Contracts or Annuity Contracts to residents of the Reportable Jurisdiction, Section III (A) of Annex I shall not apply to the relevant Reporting Financial Institutions and Contracts.
v Republiki Hrvaški: Ministar financija ali pooblaščeni predstavnik,
The European Commission took note of the Swiss position.
v Republiki Ciper: Υπουργός Οικονομικών ali pooblaščeni predstavnik,
C. Entity Accounts With Respect to Which Reporting Is Required.
v Republiki Latviji: Finanšu ministrs ali pooblaščeni predstavnik,
With respect to Preexisting Entity Accounts described in paragraph B, only accounts that are held by one or more Entities that are Reportable Persons, or by Passive NFEs with one or more Controlling Persons who are Reportable Persons, shall be treated as Reportable Accounts.
v Republiki Litvi: Finansų ministras ali pooblaščeni predstavnik,
beginning on or before the entry into force of the Amending Protocol signed on 27 May 2015, the Financial Institution implements policies and procedures either to prevent a customer from making an overpayment in excess of USD 50000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland, or to ensure that any customer overpayment in excess of that amount, is refunded to the customer within 60 days, in each case applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation.
v Velikem vojvodstvu Luksemburg: Le Ministre des Finances ali pooblaščeni predstavnik,
For this purpose, a customer overpayment does not refer to credit balances to the extent of disputed charges but does include credit balances resulting from merchandise returns.
na Madžarskem: A pénzügyminiszter ali pooblaščeni predstavnik,
beginning on or before the entry into force of the Amending Protocol 27 May 2015, the Financial Institution implements policies and procedures either to prevent a customer from making an overpayment in excess of USD 50000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland, or to ensure that any customer overpayment in excess of that amount is refunded to the customer within 60 days, in each case applying the rules set forth in paragraph C of Section VII for currency translation.
v Republiki Malti: Il-Ministru responsabbli għall-Finanzi ali pooblaščeni predstavnik,
For this purpose, a customer overpayment does not refer to credit balances to the extent of disputed charges but does include credit balances resulting from merchandise returns.
v Kraljevini Nizozemski: De Minister van Financiën ali pooblaščeni predstavnik,
ANNEX III
v Republiki Avstriji: Der Bundesminister für Finanzen ali pooblaščeni predstavnik,
List of competent authorities of the contracting parties
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.
The Competent Authorities for the purposes of this Agreement are:
Če Poročevalska finančna institucija spozna ali utemeljeno domneva, da je upravičenec Oseba, o kateri se poroča, mora upoštevati postopke iz odstavka B oddelka III.
to the Agreement between the European Community and the Swiss Confederation 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
o spremembi k Sporazumu med Evropsko skupnostjo in Švicarsko konfederacijo o ukrepih, enakovrednih tistim iz Direktive Sveta 2003/48/ES o obdavčevanju dohodka od prihrankov v obliki plačil obresti
both hereinafter referred to as ‘Contracting Party’ or, jointly, as ‘Contracting Parties’,
v nadaljnjem besedilu: pogodbenica oziroma pogodbenici, STA SE –
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,
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 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 conclude 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 skleniti 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 10 of the Agreement between the European Community and the Swiss Confederation 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’), 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,
OB UPOŠTEVANJU, da je treba člen 10 Sporazuma med Evropsko skupnostjo in Švicarsko konfederacijo o ukrepih, enakovrednih tistim iz Direktive Sveta 2003/48/ES o obdavčenju dohodka od prihrankov v obliki plačil obresti (v nadaljnjem besedilu; Sporazum) 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,
WHEREAS the Contracting Parties will apply their respective data protection laws and practices to the processing of personal data exchanged in accordance with the Agreement as amended by this Amending Protocol and undertake to notify each other without undue delay in the event of any change in the substance of those laws and practices,
OB UPOŠTEVANJU, da bosta pogodbenici pri obdelavi osebnih podatkov, izmenjanih v skladu s Sporazumom, kakor je spremenjen s tem protokolom o spremembi, uporabili svoje zadevne predpise in prakse na področju varstva podatkov in da se zavezujeta, da bosta druga drugo v primeru spremembe vsebine teh predpisov in praks o tem takoj obvestili,
WHEREAS the Member States and Switzerland have in place (i) appropriate safeguards to ensure that the information received pursuant to the Agreement as amended by this Amending Protocol remains confidential and is used solely for the purposes of and by the persons or authorities concerned with the assessment or collection or recovery of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, taxes, or the oversight of these, as well as for other authorised purposes, and (ii) the infrastructure for an effective exchange relationship (including established processes for ensuring timely, accurate, secure and confidential information exchanges, effective and reliable communications, and capabilities to promptly resolve questions and concerns about exchanges or requests for exchanges and to administer the provisions of Article 4 of the Agreement as amended by this Amending Protocol),
OB UPOŠTEVANJU, da imajo države članice in Švica vzpostavljene (i) ustrezne zaščitne ukrepe za zagotavljanje, da podatki, prejeti v skladu s Sporazumom, kakor je spremenjen s tem protokolom o spremembi, ostanejo zaupni in se uporabljajo le za namene odmere, pobiranja, izterjave davkov, izvrševanja, pregona ali odločanja o pritožbah v zvezi z davki, nadzora nad njimi in druge zakonsko dovoljene namene, pri čemer jih uporabljajo le osebe ali organi, ki pri tem sodelujejo; in (ii) infrastrukturo za učinkovito izmenjavo podatkov (vključno z uveljavljenimi postopki za zagotavljanje pravočasne, natančne, varne in zaupne izmenjave podatkov, učinkovitim in zanesljivim komunikacijskim sistemom ter zmogljivostmi za hitro reševanje vprašanj in pomislekov o izmenjavi ali zaprosil za izmenjavo podatkov in zagotavljanje izvajanja določb člena 4 Sporazuma, kakor je spremenjen s tem protokolom o spremembi),
WHEREAS the categories of Reporting Financial Institutions and Reportable Accounts covered by the Agreement as amended by this Amending Protocol are designed to limit the opportunities for taxpayers to avoid being reported by shifting assets to Financial Institutions or investing in financial products that are outside the scope of the Agreement as amended by this Amending Protocol.
OB UPOŠTEVANJU, da sta kategoriji Poročevalskih finančnih institucij in Računov, o katerih se poroča, ki sta zajeti v Sporazumu, kakor je spremenjen s tem protokolom o spremembi, oblikovani tako, da se omejijo priložnosti, da bi se davkoplačevalci s prenašanjem sredstev v Finančne institucije ali z vlaganjem v finančne produkte, ki so izvzeti iz področja uporabe Sporazuma, kakor je spremenjen s tem protokolom o spremembi, izognili poročanju.
However, certain Financial Institutions and accounts that present a low risk of being used to evade tax should be excluded from the scope.
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.
Thresholds should not be generally included as they could easily be circumvented by splitting accounts into different Financial Institutions.
Pragovi se na splošno ne bi smeli vključiti, saj bi se jim bilo mogoče, če bi račune razdelili med več Finančnih institucij, brez težav izogniti.
The financial information which is required to be reported and exchanged should concern not only all relevant income (interests, dividends and similar types of income) but also account balances and sale proceeds from Financial Assets, in order to address situations where a taxpayer seeks to hide capital that in itself represents income or assets with regard to which tax has been evaded.
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 skušajo davkoplačevalci skriti kapital, ki že sam predstavlja dohodek ali sredstva, pri katerih je bil utajen davek.
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 Switzerland'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,
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 Švice 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 –
The Agreement between the European Community and the Swiss Confederation 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 skupnostjo in Švicarsko konfederacijo o ukrepih, enakovrednih tistim iz Direktive Sveta 2003/48/ES o obdavčenju dohodka od prihrankov v obliki plačil obresti se spremeni:
the title shall be replaced by:
naslov se nadomesti z naslednjim:
‘Agreement between the European Union and the Swiss Confederation on the automatic exchange of financial account information to improve international tax compliance’;
„Sporazum med Evropsko unijo in Švicarsko konfederacijo o avtomatični izmenjavi podatkov o finančnih računih za izboljšanje spoštovanja davčnih predpisov na mednarodni ravni“;
Articles 1 to 22 shall be replaced by:
členi 1 do 22 se nadomestijo z naslednjim:
For the purposes of this Agreement:
V tem Sporazumu::
“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.
‚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;
“Member State” means a Member State of the European Union.
‚država članica‘ pomeni državo članico Evropske unije;
“Switzerland” means the territory of the Swiss Confederation as defined by its law in accordance with international law.
‚Švica‘ pomeni ozemlje Švicarske konfederacije, kakor je opredeljeno z njeno zakonodajo v skladu z mednarodnim pravom;
“Competent Authorities of Switzerland” and “Competent Authorities of the Member States” shall mean the authorities listed in Annex III, under (a) and under (b) to (ac) respectively.
‚Pristojni organi Švice‘ in ‚Pristojni organi držav članic‘ pomeni tiste organe, ki so navedeni v Prilogi III pod točko (a) oziroma (b) do (ac).
Annex III shall form an integral part of this Agreement.
Priloga III je sestavni del tega sporazuma.
The list of Competent Authorities in Annex III may be amended by simple notification of the other Contracting Party by Switzerland for the authority referred to in (a) therein and by the European Union for the authorities referred to in (b) to (ac) therein.
Seznam Pristojnih organov v Prilogi III se lahko spremeni s preprostim obvestilom, ki ga drugi pogodbenici pošlje Švica za organ iz točke (a) Priloge III in Evropska unija za organe iz točk (b) do (ac) Priloge III;
“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.
‚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;
“Swiss Financial Institution” means (i) any Financial Institution that is resident in Switzerland, excluding any branch of that Financial Institution that is located outside Switzerland, and (ii) any branch of a Financial Institution that is not resident in Switzerland, if that branch is located in Switzerland.
‚Finančna institucija Švice‘ pomeni (i) katero koli Finančno institucijo, ki je rezidentka Švice, ne vključuje pa podružnic navedene Finančne institucije, ki so zunaj Švice, in (ii) katero koli podružnico Finančne institucije, ki ni rezidentka Švice, če se navedena podružnica nahaja v Švici;
“Reporting Financial Institution” means any Member State Financial Institution or Swiss Financial Institution, as the context requires, that is not a Non-Reporting Financial Institution.
‚Poročevalska finančna institucija‘ odvisno od vsebine pomeni katero koli Finančno institucijo države članice ali Finančno institucijo Švice, ki ni Neporočevalska finančna institucija;