natgillin/translations-raw huggingface dataset:
The net earnings of the governing authority must be credited to its own account or to other accounts of the Member State, Andorra or other jurisdiction, with no portion inuring to the benefit of any private person.
kolektivni naložbeni nosilec izvaja politike in postopke, s katerimi zagotovi, da se takšne delnice čim prej, v vsakem primeru pa v dveh letih po začetku veljavnosti Protokola o spremembi, podpisanega dne 12. februarja 2016, odkupijo ali imobilizirajo.
An integral part does not include any individual who is a sovereign, official, or administrator acting in a private or personal capacity.
C. Finančni račun
A controlled entity means an Entity which is separate in form from the Member State, Andorra or other jurisdiction or which otherwise constitutes a separate juridical entity, provided that:
Izraz ‚Finančni račun‘ pomeni račun, ki ga vodi Finančna institucija, vključuje pa Depozitni račun, Skrbniški račun in:
Income does not inure to the benefit of private persons if such persons are the intended beneficiaries of a governmental programme, and the programme activities are performed for the general public with respect to the common welfare or relate to the administration of some phase of government.
Izraz ‚Finančni račun‘ ne zajema Izključenih računov.
Notwithstanding the foregoing, however, income is considered to inure to the benefit of private persons if the income is derived from the use of a Governmental Entity to conduct a commercial business, such as a commercial banking business, that provides financial services to private persons.
Izraz ‚Depozitni račun‘ vključuje vsak poslovni, čekovni, varčevalni, vezani ali varčevalni pokojninski račun ali račun, ki se izkaže s potrdilom o vlogi, varčevalnim pokojninskim potrdilom, naložbenim potrdilom, potrdilom o zadolženosti ali drugim podobnim instrumentom, ki ga vodi Finančna institucija pri običajnem bančnem ali podobnem poslovanju.
The term “International Organisation” means any international organisation or wholly owned agency or instrumentality thereof.
Depozitni račun vključuje tudi znesek, ki ga ima zavarovalna družba po pogodbi o zajamčeni naložbi ali podobnem dogovoru, da bo od njega izplačevala obresti ali jih k njemu pripisovala.
This category includes any intergovernmental organisation (including a supranational organisation) (i) that is comprised primarily of governments;
Izraz ‚Skrbniški račun‘ pomeni račun (razen Zavarovalne pogodbe ali Pogodbe rentnega zavarovanja), na katerem je eno ali več Finančnih sredstev v korist druge osebe.
that has in effect a headquarters or substantially similar agreement with the Member State, Andorra or the other jurisdiction;
Izraz ‚Lastniški delež‘ pomeni v primeru partnerstva, ki je Finančna institucija, delež v kapitalu ali delež od dobička partnerstva.
The term “Central Bank” means an institution that is by law or government sanction the principal authority, other than the government of the Member State, Andorra or the other jurisdiction itself, issuing instruments intended to circulate as currency.
Oseba, o kateri se poroča, se obravnava kot upravičenec skrbniškega sklada, če ima pravico, da od sklada neposredno ali posredno (npr. prek pooblaščene osebe) prejema obvezno izplačilo ali lahko od njega neposredno ali posredno prejema diskrecijsko izplačilo.
Such an institution may include an instrumentality that is separate from the government of the Member State, Andorra or the other jurisdiction, whether or not owned in whole or in part by the Member State, Andorra or the other jurisdiction.
Izraz ‚Zavarovalna pogodba‘ pomeni pogodbo (razen Pogodbe rentnega zavarovanja), v skladu s katero izdajatelj soglaša, da bo izplačal določen znesek, če se zgodi določen nepredvidljiv dogodek, ki vključuje smrt, bolezen, nesrečo, odgovornost ali premoženjsko tveganje.
The term “Broad Participation Retirement Fund” means a fund established to provide retirement, disability, or death benefits, or any combination thereof, to beneficiaries who are current or former employees (or persons designated by such employees) of one or more employers in consideration for services rendered, provided that the fund:
Izraz ‚Pogodba rentnega zavarovanja‘ pomeni pogodbo, v skladu s katero izdajatelj soglaša, da bo opravljal izplačila v časovnem obdobju, ki se v celoti ali delno določi glede na pričakovano življenjsko dobo enega ali več posameznikov.
is subject to government regulation and provides information reporting to the tax authorities;
Izraz ‚Zavarovalna pogodba z odkupno vrednostjo‘ pomeni Zavarovalno pogodbo (razen škodne pozavarovalne pogodbe med zavarovalnima družbama), ki ima Odkupno vrednost.
satisfies at least one of the following requirements:
Izraz ‚Odkupna vrednost‘ pomeni večjega od zneskov: (i) znesek, do prejema katerega je imetnik police upravičen ob odkupu ali prenehanju pogodbe (določi se brez zmanjšanja za izstopne stroške ali posojilo na polico), in (ii) znesek, ki si ga imetnik police lahko izposodi po pogodbi ali v zvezi z njo.
the fund is generally exempt from tax on investment income, or taxation of such income is deferred or taxed at a reduced rate, due to its status as a retirement or pension plan;
Ne glede na navedeno izraz ‚Odkupna vrednost‘ ne vključuje zneska, izplačljivega po Zavarovalni pogodbi:
the fund receives at least 50 % of its total contributions (other than transfers of assets from other plans described in subparagraphs B(5) to (7) or from retirement and pension accounts described in subparagraph C(17)(a)) from the sponsoring employers;
izključno v primeru smrti posameznika, zavarovanega s pogodbo o življenjskem zavarovanju;
distributions or withdrawals from the fund are allowed only upon the occurrence of specified events related to retirement, disability, or death (except rollover distributions to other retirement funds described in subparagraphs B(5) to (7) or retirement and pension accounts described in subparagraph C(17)(a)), or penalties apply to distributions or withdrawals made before such specified events;
kot prejemek zaradi telesne poškodbe ali bolezni ali drug prejemek, ki je nadomestilo za ekonomsko izgubo, nastalo ob zavarovalnem dogodku;
The term “Narrow Participation Retirement Fund” means a fund established to provide retirement, disability, or death benefits to beneficiaries who are current or former employees (or persons designated by such employees) of one or more employers in consideration for services rendered, provided that:
kot vračilo vnaprej plačane ali deponirane premije za Zavarovalno pogodbo, pri kateri se premija plača vsaj letno, če znesek vnaprej plačane ali delno plačane premije ne presega naslednje letne premije, ki jo bo treba plačati v skladu s pogodbo.
the fund has fewer than 50 participants;
Izraz ‚Že obstoječi račun‘ pomeni:
the fund is sponsored by one or more employers that are not Investment Entities or Passive NFEs;
Finančni račun, ki ga vodi Poročevalska finančna institucija na dan 31. decembra pred začetkom veljavnosti Protokola o spremembi, podpisanega dne 12. februarja 2016;
the fund is subject to government regulation and provides information reporting to the tax authorities.
Poročevalska finančna institucija oziroma Povezani subjekt, ki je v isti jurisdikciji (državi članici ali Andori) kot Poročevalska finančna institucija za namene izpolnjevanja zahtev o spoznanju ali domnevanju iz odstavka A oddelka VII in za določitev stanja ali vrednosti kakršnih koli Finančnih računov pri uporabi katerega od računskih pragov oba navedena finančna računa in vse druge Finančne račune Imetnika računa, ki se obravnavajo kot Že obstoječi računi v skladu s točko (b), obravnava kot en sam Finančni račun;
The term “Pension Fund of a Governmental Entity, International Organisation or Central Bank” means a fund established by a Governmental Entity, International Organisation or Central Bank to provide retirement, disability, or death benefits to beneficiaries or participants who are current or former employees (or persons designated by such employees), or who are not current or former employees, if the benefits provided to such beneficiaries or participants are in consideration of personal services performed for the Governmental Entity, International Organisation or Central Bank.
za odprtje Finančnega računa ni potrebno, da bi Imetnik računa predložil nove, dodatne ali spremenjene podatke o stranki, razen za namene tega sporazuma.
The term “Qualified Credit Card Issuer” means a Financial Institution satisfying the following requirements:
Pred začetkom veljavnosti Protokola o spremembi, podpisanega dne 12. februarja 2016, države članice obvestijo Andoro in Andora obvesti Evropsko komisijo o tem, ali so uveljavljale katero od možnosti iz te točke.
the Financial Institution is a Financial Institution solely because it is an issuer of credit cards that accepts deposits only when a customer makes a payment in excess of a balance due with respect to the card and the overpayment is not immediately returned to the customer;
Izraz ‚Novi račun‘ pomeni finančni račun, ki ga vodi Poročevalska finančna institucija, odprt ob začetku veljavnosti Protokola o spremembi, podpisanega dne 12. februarja 2016, ali pozneje, razen če se v skladu z razširjeno opredelitvijo Že obstoječega računa v skladu s pododstavkom C(9) obravnava kot Že obstoječi račun.
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.
Izraz ‚Novi račun posameznika‘ pomeni Novi račun enega ali več posameznikov.
The term “Exempt Collective Investment Vehicle” means an Investment Entity that is regulated as a collective investment vehicle, provided that all of the interests in the collective investment vehicle are held by or through individuals or Entities that are not Reportable Persons, except a Passive NFE with Controlling Persons who are Reportable Persons.
Izraz ‚Že obstoječi račun subjekta‘ pomeni Že obstoječi račun enega ali več Subjektov.
An Investment Entity that is regulated as a collective investment vehicle does not fail to qualify under subparagraph B(9) as an Exempt Collective Investment Vehicle, solely because the collective investment vehicle has issued physical shares in bearer form, provided that:
Izraz ‚Račun nižje vrednosti‘ pomeni Že obstoječi račun posameznika s skupnim stanjem ali vrednostjo, ki na dan 31. decembra pred začetkom veljavnosti Protokola o spremembi, podpisanega dne 12. februarja 2016, ne presega 1000000 USD ali enakovrednega zneska, izraženega v domači valuti posamezne države članice ali Andore.
the collective investment vehicle has not issued, and does not issue, any physical shares in bearer form after 31 December preceding the entry into force of the Amending Protocol signed on 12 February 2016;
Izraz ‚Račun visoke vrednosti‘ pomeni Že obstoječi račun posameznika s skupnim stanjem ali vrednostjo, ki na dan 31. decembra pred začetkom veljavnosti Protokola o spremembi, podpisanega dne 12. februarja 2016, ali 31. decembra katerega koli poznejšega leta presega 1000000 USD ali enakovredni znesek, izražen v domači valuti posamezne države članice ali Andore.
the collective investment vehicle retires all such shares upon surrender;
Izraz ‚Novi račun subjekta‘ pomeni Novi račun enega ali več Subjektov.
the collective investment vehicle has in place policies and procedures to ensure that such shares are redeemed or immobilised as soon as possible and in any event within two years of the entry into force of the Amending Protocol signed on 12 February 2016.
pokojninski račun, ki izpolnjuje naslednje zahteve:
C. Financial Account
račun je urejen s predpisi kot osebni pokojninski račun ali je del registriranega ali s predpisi urejenega pokojninskega načrta za zagotavljanje pokojninskih prejemkov (vključno s prejemki za primer invalidnosti ali smrti);
The term “Financial Account” means an account maintained by a Financial Institution, and includes a Depository Account, a Custodial Account and:
račun je davčno ugoden (torej se prispevki na račun, ki bi bili sicer obdavčeni, odštejejo ali izvzamejo iz bruto dohodka Imetnika računa ali se obdavčijo po nižji stopnji ali pa se obdavčitev dohodka iz naložb z računa odloži ali se ta dohodek obdavči po nižji stopnji);
in the case of an Investment Entity, any equity or debt interest in the Financial Institution.
davčnim organom je treba sporočati podatke v zvezi z računom;
Notwithstanding the foregoing, the term “Financial Account” does not include any equity or debt interest in an Entity that is an Investment Entity solely because it (i) renders investment advice to, and acts on behalf of, or (ii) manages portfolios for, and acts on behalf of, a customer for the purpose of investing, managing, or administering Financial Assets deposited in the name of the customer with a Financial Institution other than such Entity;
bodisi (i) so letni prispevki omejeni na največ 50000 USD ali na enakovredni znesek, izražen v domači valuti posamezne države članice ali Andore, bodisi (ii) so najvišji prispevki za celo življenje na račun omejeni na največ 1000000 USD ali enakovredni znesek, izražen v domači valuti posamezne države članice ali Andore, pri čemer se v obeh primerih uporabijo pravila iz odstavka C oddelka VII o seštevanju računov in pretvorbi valut.
in the case of a Financial Institution not described in subparagraph C(1)(a), any equity or debt interest in the Financial Institution, if the class of interests was established with a purpose of avoiding reporting in accordance with Section I;
Za Finančni račun, ki sicer izpolnjuje zahteve iz pododstavka C(17)(a)(v), ne more veljati, da takšnih zahtev ne izpolnjuje zgolj zato, ker se nanj lahko prenesejo sredstva ali premoženje z enega ali več Finančnih računov, ki izpolnjujejo zahteve iz pododstavka C(17)(a) ali (b), oziroma z enega ali več pokojninskih skladov, ki izpolnjujejo zahteve iz katerega koli pododstavka od B(5) do (7);
any Cash Value Insurance Contract and any Annuity Contract issued or maintained by a Financial Institution, other than a non-investment-linked, non-transferable immediate life annuity that is issued to an individual and monetises a pension or disability benefit provided under an account that is an Excluded Account.
račun, ki izpolnjuje naslednje zahteve:
The term “Financial Account” does not include any account that is an Excluded Account.
račun je urejen s predpisi kot naložbeni nosilec za druge namene, razen pokojninskih, z njim pa se redno trguje na organiziranem trgu vrednostnih papirjev, ali pa je urejen s predpisi kot nosilec varčevanja za druge namene, razen pokojninskih;
The term “Depository Account” includes any commercial, checking, savings, time, or thrift account, or an account that is evidenced by a certificate of deposit, thrift certificate, investment certificate, certificate of indebtedness, or other similar instrument maintained by a Financial Institution in the ordinary course of a banking or similar business.
letni prispevki so omejeni na največ 50000 USD ali enakovredni znesek, izražen v domači valuti posamezne države članice ali Andore, pri čemer se uporabijo pravila iz odstavka C oddelka VII o seštevanju računov in pretvorbi valut.
A Depository Account also includes an amount held by an insurance company pursuant to a guaranteed investment contract or similar agreement to pay or credit interest thereon.
Za Finančni račun, ki sicer izpolnjuje zahteve iz pododstavka C(17)(b)(iv), ne more veljati, da takšnih zahtev ne izpolnjuje zgolj zato, ker se nanj lahko prenesejo sredstva ali premoženje z enega ali več Finančnih računov, ki izpolnjujejo zahteve iz pododstavka C(17)(a) ali (b), oziroma z enega ali več pokojninskih skladov, ki izpolnjujejo zahteve iz katerega koli pododstavka od B(5) do (7);
The term “Custodial Account” means an account (other than an Insurance Contract or Annuity Contract) which holds one or more Financial Assets for the benefit of another person.
pogodbo o življenjskem zavarovanju z dobo kritja, ki se bo končala, preden zavarovanec doseže starost 90 let, če pogodba izpolnjuje naslednje zahteve:
The term “Equity Interest” means, in the case of a partnership that is a Financial Institution, either a capital or profits interest in the partnership.
periodične premije, ki se s časom ne zmanjšujejo, se plačujejo vsaj letno, dokler pogodba velja ali dokler zavarovanec ne doseže starosti 90 let, kar je krajše;
In the case of a trust that is a Financial Institution, an Equity Interest is considered to be held by any person treated as a settlor or beneficiary of all or a portion of the trust, or any other natural person exercising ultimate effective control over the trust.
pogodba nima pogodbene vrednosti, ki bi bila na voljo kateri koli osebi (z dvigom, posojilom ali drugače), ne da bi bila pogodba prekinjena;
A Reportable Person will be treated as being a beneficiary of a trust if such Reportable Person has the right to receive directly or indirectly (for example, through a nominee) a mandatory distribution or may receive, directly or indirectly, a discretionary distribution from the trust.
pogodba ni bila odplačno prenesena na prevzemnika;
The term “Insurance Contract” means a contract (other than an Annuity Contract) under which the issuer agrees to pay an amount upon the occurrence of a specified contingency involving mortality, morbidity, accident, liability, or property risk.
račun, ki ga ima samo zapuščina, če dokumentacija za tak račun vključuje kopijo oporoke ali potrdila o smrti zapustnika;
The term “Annuity Contract” means a contract under which the issuer agrees to make payments for a period of time determined in whole or in part by reference to the life expectancy of one or more individuals.
račun, ki se odpre v zvezi s:
The term also includes a contract that is considered to be an Annuity Contract in accordance with the law, regulation, or practice of the jurisdiction (being a Member State, Andorra or other jurisdiction) in which the contract was issued, and under which the issuer agrees to make payments for a term of years.
sklepom ali sodbo sodišča;
The term “Cash Value” means the greater of (i) the amount that the policyholder is entitled to receive upon surrender or termination of the contract (determined without reduction for any surrender charge or policy loan), and (ii) the amount the policyholder can borrow under or with regard to the contract.
sredstva se nanj nalagajo izključno kot predplačilo, ara, depozit v znesku, primernem za zavarovanje obveznosti, neposredno povezane s transakcijo, ali podobno plačilo ali se nanj nalagajo Finančna sredstva v zvezi s prodajo, zamenjavo ali zakupom premoženja,
Notwithstanding the foregoing, the term “Cash Value” does not include an amount payable under an Insurance Contract:
odpre in uporablja se izključno za zavarovanje obveznosti kupca, da plača kupnino za premoženje, obveznosti prodajalca, da plača kakršno koli pogojno obveznost, ali obveznosti zakupodajalca ali zakupojemalca, da plača kakršno koli odškodnino v zvezi z zakupljenim premoženjem, kot je bilo dogovorjeno z zakupom,
solely by reason of the death of an individual insured under a life insurance contract;
sredstva na njem, vključno z dohodkom iz teh sredstev, se bodo izplačala ali drugače razdelila v korist kupca, prodajalca, zakupodajalca ali zakupojemalca (tudi za poravnavo njegove obveznosti), ko se premoženje proda, zamenja ali izroči oziroma se zakup prekine,
as a personal injury or sickness benefit or other benefit providing indemnification of an economic loss incurred upon the occurrence of the event insured against;
ni kritni ali podoben račun, odprt v zvezi s prodajo ali zamenjavo Finančnih sredstev, in
as a refund of a previously paid premium (less cost of insurance charges whether or not actually imposed) under an Insurance Contract (other than an investment-linked life insurance or annuity contract) due to cancellation or termination of the contract, decrease in risk exposure during the effective period of the contract, or arising from the correction of a posting or similar error with regard to the premium for the contract;
ni povezan z računom iz pododstavka C(17)(f);
as a policyholder dividend (other than a termination dividend) provided that the dividend relates to an Insurance Contract under which the only benefits payable are described in subparagraph C(8)(b);
obveznostjo Finančne institucije, ki opravlja storitve v zvezi s posojilom, zavarovanim z nepremičnino, da rezervira del plačila izključno zato, da omogoči poznejše plačilo davkov ali zavarovanja v zvezi z nepremičnino;
The term “Preexisting Account” means:
Depozitni račun, ki izpolnjuje naslednje zahteve:
a Financial Account maintained by a Reporting Financial Institution as of 31 December preceding the entry into force of the Amending Protocol signed on 12 February 2016;
kateri koli drug račun, pri katerem obstaja majhno tveganje, da se bo uporabil za izogibanje davku, in ki ima zelo podobne značilnosti kot računi iz pododstavkov C(17)(a) do (f) in je v nacionalnih zakonodajah opredeljen kot Izključeni račun ter je za države članice določen v členu 8(7a) Direktive Sveta 2011/16/EU o upravnem sodelovanju na področju obdavčevanja in se sporoči Andori ter za Andoro, ki se sporoči Evropski komisiji, če status takšnega računa kot Izključenega računa ni v nasprotju s cilji tega sporazuma.
a Member State or Andorra shall have the option of extending the term “Preexisting Account” to mean also any Financial Account of an Account Holder, regardless of the date such Financial Account was opened, if:
D. Račun, o katerem se poroča
the Account Holder also holds with the Reporting Financial Institution, or with a Related Entity within the same jurisdiction (being a Member State or Andorra) as the Reporting Financial Institution, a Financial Account that is a Preexisting Account under subparagraph C(9)(a);
Izraz ‚Račun, o katerem se poroča‘, pomeni račun, ki ga ima ena ali več Oseb, o katerih se poroča, ali Pasivni nefinančni subjekt z eno ali več Obvladujočimi osebami, ki so Osebe, o katerih se poroča, če je bil kot tak opredeljen v skladu s postopki dolžne skrbnosti iz oddelkov II do VII.
the Reporting Financial Institution, and, as applicable, the Related Entity within the same jurisdiction (being a Member State or Andorra) as the Reporting Financial Institution, treats both of the aforementioned Financial Accounts, and any other Financial Accounts of the Account Holder that are treated as Preexisting Accounts under point (b), as a single Financial Account for purposes of satisfying the standards of knowledge requirements set forth in paragraph A of Section VII, and for purposes of determining the balance or value of any of the Financial Accounts when applying any of the account thresholds;
Izraz ‚Oseba, o kateri se poroča‘, pomeni Osebo jurisdikcije, o kateri se poroča, ki ni:
with respect to a Financial Account that is subject to AML/KYC Procedures, the Reporting Financial Institution is permitted to satisfy such AML/KYC Procedures for the Financial Account by relying upon the AML/KYC Procedures performed for the Preexisting Account described in subparagraph C(9)(a);
družba, s katere delnicami se redno trguje na enem ali več organiziranih trgih vrednostnih papirjev;
the opening of the Financial Account does not require the provision of new, additional or amended customer information by the Account Holder other than for the purposes of this Agreement.
kakršna koli družba, ki je Povezani subjekt družbe iz točke (i);
Before the entry into force of the Amending Protocol signed on 12 February 2016, Member States shall communicate to Andorra and Andorra shall communicate to the European Commission whether they have exercised the option provided for in this point.
Državni subjekt;
The term “New Account” means a Financial Account maintained by a Reporting Financial Institution opened on or after the entry into force of the Amending Protocol signed on 12 February 2016, unless it is treated as a Preexisting Account under the extended definition of Preexisting Account in subparagraph C(9).
Mednarodna organizacija;