natgillin/translations-raw huggingface dataset:
the total gross proceeds from the sale or redemption of Financial Assets paid or credited to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution acted as a custodian, broker, nominee, or otherwise as an agent for the Account Holder;
Pristojni organi bodo podatke iz člena 2 avtomatično izmenjali v shemi skupnega standarda poročanja v razširljivem označevalnem jeziku.
in the case of any Depository Account, the total gross amount of interest paid or credited to the account during the calendar year or other appropriate reporting period; and
Pristojni organi se bodo dogovorili o vsaj enem načinu prenosa podatkov, vključno s standardi šifriranja.
in the case of any account not described in subparagraph 2(e) or (f), the total gross amount paid or credited to the Account Holder with respect to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution is the obligor or debtor, including the aggregate amount of any redemption payments made to the Account Holder during the calendar year or other appropriate reporting period.
Sodelovanje pri vzpostavljanju skladnosti in izvrševanju
Time and Manner of Automatic Exchange of Information
Pristojni organ države članice bo obvestil Pristojni organ Švice in Pristojni organ Švice bo obvestil Pristojni organ države članice, če najprej navedeni pristojni organ (ki obvešča) upravičeno domneva, da so se zaradi napake sporočili nepravilni ali nepopolni podatki na podlagi člena 2, ali pa Finančna institucija, ki poroča, ni v skladu z veljavnimi zahtevami za poročanje in postopki dolžne skrbnosti v skladu s prilogama I in II.
For the purposes of the exchange of information in Article 2, the amount and characterisation of payments made with respect to a Reportable Account may be determined in accordance with the principles of the tax laws of the jurisdiction (being a Member State or Switzerland) exchanging the information.
Obveščeni Pristojni organ bo sprejel vse ustrezne ukrepe, ki so na voljo v skladu z njegovo nacionalno zakonodajo, da odpravi napake ali neskladnosti, opisane v obvestilu.
For the purposes of the exchange of information in Article 2, the information exchanged shall identify the currency in which each relevant amount is denominated.
Izmenjava podatkov na zaprosilo
With respect to paragraph 2 of Article 2, information is to be exchanged with respect to the first year as from the entry into force of the Amending Protocol signed on 27 May 2015 and all subsequent years and will be exchanged within nine months after the end of the calendar year to which the information relates.
Ne glede na določbe člena 2 in vseh drugih sporazumov, ki zagotavljajo izmenjavo podatkov na zaprosilo med Švico in državo članico, lahko pristojni organ Švice in pristojni organ države članice na zaprosilo izmenjajo tiste podatke, ki so predvidoma pomembni za izvajanje tega sporazuma ali za izvajanje ali uveljavljanje nacionalne zakonodaje glede davkov vseh vrst in opisov, ki se uvedejo v imenu Švice in držav članic, njihovih političnih enot ali lokalnih organov, če obdavčenje na podlagi take nacionalne zakonodaje ni v nasprotju z veljavnim sporazumom o izogibanju dvojnemu obdavčevanju med Švico in zadevno državno članico.
The Competent Authorities will automatically exchange the information described in Article 2 in a common reporting standard schema in Extensible Markup Language.
Določbe odstavka 1 tega člena in člena 6 se v nobenem primeru ne razlagajo, kakor da Švici ali državi članici nalagajo obveznost:
The Competent Authorities will agree on one or more methods for data transmission including encryption standards.
da izvaja upravne ukrepe, ki niso v skladu z zakonodajo in upravno prakso Švice oziroma države članice;
Cooperation on Compliance and Enforcement
da predloži podatke, ki jih ni mogoče dobiti na podlagi zakonodaje ali po običajni upravni poti Švice oziroma navedene države članice;
The Competent Authority of a Member State will notify the Competent Authority of Switzerland and the Competent Authority of Switzerland will notify the Competent Authority of a Member State when the first-mentioned (notifying) Competent Authority has reason to believe that an error may have led to incorrect or incomplete information reporting under Article 2 or there is non-compliance by a Reporting Financial Institution with the applicable reporting requirements and due diligence procedures consistent with Annexes I and II.
da predloži podatke, ki bi razkrile kakršno koli trgovinsko, poslovno, industrijsko, komercialno ali poklicno skrivnost ali trgovinski postopek, ali podatke, katerih razkritje bi bilo v nasprotju z javnim redom.
The notified Competent Authority will take all appropriate measures available under its domestic law to address the errors or non-compliance described in the notice.
Če v skladu s tem členom za podatke zaprosi država članica ali Švica, ki ravna kot jurisdikcija, ki je poslala zaprosilo, Švica ali država članica, ki ravna kot jurisdikcija, ki zaprosilo prejme, sprejme ukrepe za pridobitev zaprošenih podatkov, tudi če jih navedena jurisdikcija, ki zaprosilo prejme, morda ne potrebuje za svoje davčne namene.
Exchange of Information upon Request
Za obveznost iz prejšnjega stavka veljajo omejitve iz odstavka 2, vendar se v nobenem primeru te omejitve ne razlagajo tako, kot da lahko jurisdikcija, ki zaprosilo prejme, zavrne predložitev podatkov le zato, ker sama zanje nima interesa.
Notwithstanding the provisions of Article 2 and of any other agreement providing for information exchange upon request between Switzerland and any Member State, the Competent Authority of Switzerland and the Competent Authority of any Member State shall exchange upon request such information as is foreseeably relevant for carrying out this Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of Switzerland and the Member States, or of their political subdivisions or local authorities, in so far as the taxation under such domestic laws is not contrary to an applicable double taxation agreement between Switzerland and the Member State concerned.
V nobenem primeru se določbe odstavka 2 ne razlagajo, kot da je v skladu z njimi dovoljeno, da Švica ali država članica zavrne posredovanje podatkov le zato, ker ima te podatke banka, druga finančna institucija, pooblaščenec ali oseba, ki deluje kot zastopnik ali fiduciar, ali ker zadevajo lastniško udeležbo osebe.
In no case shall the provisions of paragraph 1 of this Article and of Article 6 be construed so as to impose on Switzerland or on a Member State the obligation:
Pristojni organi se bodo dogovorili o standardnih obrazcih, ki se bodo uporabljali, in vsaj enem načinu prenosa podatkov, vključno s standardi šifriranja.
to carry out administrative measures at variance with the laws and administrative practice of Switzerland or that Member State, respectively;
Zaupnost in varstvo osebnih podatkov
to supply information which is not obtainable under the laws or in the normal course of the administration of Switzerland or that Member State, respectively;
Vsi podatki, ki jih jurisdikcija (država članica ali Švica) pridobi na podlagi tega sporazuma, se obravnavajo kot zaupni in varujejo enako kakor podatki, pridobljeni na podlagi nacionalne zakonodaje navedene jurisdikcije, in v obsegu, ki zagotavlja potrebno varstvo osebnih podatkov v skladu z veljavno nacionalno zakonodajo in zaščitnimi ukrepi, ki jih lahko jurisdikcija, ki pošilja podatke, določi v skladu s svojo nacionalno zakonodajo.
to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
Taki podatki se vsekakor razkrijejo le osebam ali organom (vključno s sodišči in upravnimi ali nadzornimi organi), ki sodelujejo pri odmeri, pobiranju ali izterjavi davkov, izvrševanju, pregonu, odločanju o pritožbah ali nadzoru v zvezi z davki navedene jurisdikcije (države članice ali Švice).
If information is requested by a Member State or by Switzerland acting as the requesting jurisdiction in accordance with this Article, Switzerland or the Member State acting as the requested jurisdiction shall use its information gathering measures to obtain the requested information, even though that requested jurisdiction may not need such information for its own tax purposes.
Zadevne podatke lahko uporabljajo le navedene osebe ali organi, ki jih lahko uporabljajo le v namene iz prejšnjega stavka.
The obligation contained in the preceding sentence is subject to the limitations of paragraph 2 but in no case shall such limitations be construed to permit the requested jurisdiction to decline to supply information solely because it has no domestic interest in such information.
Ne glede na določbe odstavka 1 pa smejo podatke razkriti v javnem sodnem postopku ali sodnih odločbah v zvezi s takimi davki.
In no case shall the provisions of paragraph 2 be construed to permit Switzerland or a Member State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.
Ne glede na določbe prejšnjih odstavkov se podatki, ki jih prejme jurisdikcija (država članica ali Švica), lahko uporabijo za druge namene, kadar se za take namene lahko uporabijo po zakonodaji jurisdikcije, ki je podatke predložila (Švice oziroma države članice), njen pristojni organ pa tako uporabo dovoli.
The Competent Authorities will agree on the standard forms to be used as well as on one or more methods for data transmission including encryption standards.
Podatke, ki jih jurisdikcija (država članica ali Švica) zagotovi drugi jurisdikciji (Švici oziroma državi članici), lahko slednja s predhodnim dovoljenjem pristojnega organa prve jurisdikcije, od katere podatki izvirajo, pošlje tretji jurisdikciji (drugi državi članici).
Confidentiality and protection of personal data
Podatki, ki jih ena država članica zagotovi drugi državi članici na podlagi svoje veljavne zakonodaje, s katero se izvaja Direktiva Sveta 2011/16/EU o upravnem sodelovanju na področju obdavčevanja, se lahko s predhodnim dovoljenjem pristojnega organa države članice, od katere podatki izvirajo, pošljejo Švici.
Any information obtained by a jurisdiction (being a Member State or Switzerland) under this Agreement shall be treated as confidential and protected in the same manner as information obtained under the domestic law of that jurisdiction and, to the extent necessary for the protection of personal data, in accordance with the applicable domestic law, and safeguards which may be specified by the jurisdiction supplying the information as required under its domestic law.
Vsak pristojni organ države članice ali Švice takoj obvesti drugi pristojni organ, tj. Švice oziroma navedene države članice, o kršitvi zaupnosti, neučinkovitosti zaščitnih ukrepov ter vseh sankcijah in popravnih ukrepih, ki so bili zato uvedeni.
Such information shall in any case be disclosed only to persons or authorities (including courts and administrative or supervisory bodies) concerned with the assessment, collection or recovery of, the enforcement or prosecution in respect of, or the determination of appeals in relation to taxes of that jurisdiction (being a Member State or Switzerland), or the oversight of these.
Posvetovanja in začasna prekinitev Sporazuma
Only the persons or authorities mentioned above may use the information and then only for purposes spelled out in the preceding sentence.
Če se pojavijo kakšne težave pri izvajanju ali razlagi tega sporazuma, lahko pristojni organi Švice ali države članice zahtevajo posvetovanja med pristojnim organom Švice in vsaj enim pristojnim organom držav članic, da se razvijejo ustrezni ukrepi za zagotavljanje izpolnjevanja tega sporazuma.
They may, notwithstanding the provisions of paragraph 1, disclose it in public court proceedings or in judicial decisions relating to such taxes.
Ti pristojni organi o rezultatih posvetovanj nemudoma obvestijo Evropsko komisijo in pristojne organe drugih držav članic.
Notwithstanding the provisions of the preceding paragraphs, information received by a jurisdiction (being a Member State or Switzerland) may be used for other purposes when such information may so be used under the laws of the supplying jurisdiction (being, respectively, Switzerland or a Member State) and the Competent Authority of that jurisdiction authorises such use.
Na zahtevo katerega koli od pristojnih organov lahko pri posvetovanjih v zvezi z razlago sodeluje Evropska komisija.
Information provided by a jurisdiction (being a Member State or Switzerland) to another jurisdiction (being, respectively, Switzerland or a Member State) may be transmitted by the latter to a third jurisdiction (being another Member State), subject to prior authorisation by the Competent Authority of the first-mentioned jurisdiction, from which the information originated.
Če se posvetovanje nanaša na večjo neskladnost z določbami tega sporazuma in s postopkom iz odstavka 1 ni mogoče doseči ustreznega dogovora, lahko pristojni organ države članice ali Švice začasno prekine izmenjavo podatkov na podlagi tega sporazuma s Švico oziroma določeno državo članico, in sicer s pisnim obvestilom, ki ga pošlje drugemu zadevnemu pristojnemu organu.
Information provided by one Member State to another Member State under its applicable law implementing Council Directive 2011/16/EU on administrative cooperation in the field of taxation may be transmitted to Switzerland subject to prior authorisation by the Competent Authority of the Member State from which the information originated.
Takšna začasna prekinitev ima takojšni učinek.
Each Competent Authority of a Member State or Switzerland will immediately notify the other Competent Authority, i.e. that of Switzerland or that Member State, respectively, regarding any breach of confidentiality, failure of safeguards and any sanctions and remedial actions consequently imposed.
Za namene tega odstavka večja neskladnost vključuje, vendar ni omejena na: neskladnost z določbami o zaupnosti in varovanju podatkov iz tega sporazuma, neskladnost pristojnega organa države članice ali Švice z zahtevami iz tega sporazuma glede pravočasnega posredovanja podatkov ali posredovanja ustreznih podatkov oziroma opredelitev statusa Subjektov ali računov kot Neporočevalskih finančnih institucij in Izključenih računov na način, ki je v nasprotju s tem sporazumom.
Consultations and suspension of the Agreement
Spremembe
If any difficulties in the implementation or interpretation of this Agreement arise, any of the Competent Authorities of Switzerland or a Member State may request consultations between the Competent Authority of Switzerland and one or more of the Competent Authorities of Member States to develop appropriate measures to ensure that this Agreement is fulfilled.
Pogodbenici se posvetujeta vedno, kadar se na ravni OECD sprejme pomembna sprememba katerega od elementov svetovnega standarda ali, če je po mnenju pogodbenic to potrebno, da se izboljša tehnično delovanje tega sporazuma ali ocenijo in vključijo drugi dogodki na mednarodni ravni.
Those Competent Authorities shall immediately notify the European Commission and the Competent Authorities of the other Member States of the results of their consultations.
Posvetovanja se izvedejo v enem mesecu od datuma, na katerega je pogodbenica podala zahtevo, v nujnih primerih pa kakor hitro je mogoče.
In relation to issues of interpretation, the European Commission may take part in consultations at the request of any of the Competent Authorities.
Pogodbenici se na podlagi take pogodbe lahko posvetujeta in proučita, ali so potrebne spremembe tega sporazuma.
If the consultation relates to significant non-compliance with the provisions of this Agreement, and the procedure described in paragraph 1 does not provide for an adequate settlement, the Competent Authority of a Member State or Switzerland may suspend the exchange of information under this Agreement towards, respectively, Switzerland or a specific Member State, by giving notice in writing to the other Competent Authority concerned.
Za namene posvetovanj iz odstavkov 1 in 2 vsaka pogodbenica drugo pogodbenico obvesti o možnih dogodkih, ki bi lahko vplivali na pravilno delovanje tega sporazuma.
Such suspension will have immediate effect.
To vključuje tudi vse ustrezne sporazume med eno od pogodbenic in tretjo državo.
For the purposes of this paragraph, significant non-compliance includes, but is not limited to, non-compliance with the confidentiality and data safeguard provisions of this Agreement, a failure by the Competent Authority of a Member State or Switzerland to provide timely or adequate information as required under this Agreement or defining the status of Entities or accounts as Non-Reporting Financial Institutions and Excluded Accounts in a manner that frustrates the purposes of this Agreement.
Po posvetovanjih se lahko ta sporazum spremeni s protokolom ali novim sporazumom med pogodbenicama.
Amendments
Kadar pogodbenica začne izvajati spremembo svetovnega standarda, ki jo je sprejela OECD, in želi ustrezno spremeniti Prilogo I in/ali Prilogo II tega sporazuma, o tem obvesti drugo pogodbenico.
The Contracting Parties shall consult each other on each occasion when an important change is adopted at OECD level to any of the elements of the Global Standard or — if deemed necessary by the Contracting Parties — in order to improve the technical functioning of this Agreement or to assess and reflect other international developments.
Postopek posvetovanja med pogodbenicama se izvede v enem mesecu od obvestila.
The consultations shall be held within one month of a request by either Contracting Party, or as soon as possible in urgent cases.
Ne glede na odstavek 4, kadar se pogodbenici v okviru tega postopka posvetovanja dogovorita glede spremembe, ki bi jo bilo treba uvesti v Prilogo I in/ali Prilogo II, lahko pogodbenica, ki je spremembo zahtevala, v obdobju, potrebnem za izvedbo spremembe z uradno spremembo Sporazuma, od prvega januarja leta, ki sledi sklenitvi navedenega postopka, začasno uporablja spremenjeno različico Priloge I in/ali Priloge II k temu sporazumu, kot je bila potrjena v postopku posvetovanja.
On the basis of such a contact, the Contracting Parties may consult each other in order to examine whether changes to this Agreement are necessary.
Za pogodbenico se šteje, da je začela izvajati spremembo svetovnega standarda, ki jo je sprejela OECD:
For the purposes of the consultations referred to in paragraphs 1 and 2, each Contracting Party shall inform the other Contracting Party of possible developments which could affect the proper functioning of this Agreement.
za države članice: ko je sprememba vključena v Direktivo Sveta 2011/16/EU o upravnem sodelovanju na področju obdavčevanja;
This shall also include any relevant agreement between one of the Contracting Parties and a third State.
za Švico: ko je sprememba vključena v sporazum s tretjo državo ali v nacionalno zakonodajo.
Following the consultations, this Agreement may be amended by means of a protocol or a new agreement between the Contracting Parties.
Člen 9
Where a Contracting Party has implemented a change, adopted by the OECD, to the Global Standard, and wishes to make a corresponding change to Annexes I and/or II to this Agreement, it shall notify the other Contracting Party thereof.
Plačila dividend, obresti in licenčnin med družbami
A consultation procedure between the Contracting Parties shall take place within one month from the notification.
Brez poseganja v uporabo nacionalnih določb ali določb na podlagi sporazuma, ki so namenjene preprečevanju goljufij ali zlorab v Švici in v državah članicah, dividende, ki jih odvisne družbe plačujejo matičnim družbam, v državi vira niso obdavčene, kadar:
Notwithstanding paragraph 4, where the Contracting Parties reach a consensus within this consultation procedure on the change that should be made to Annexes I and/or II to this Agreement, and for the period of time necessary for implementation of the change by a formal amendment of this Agreement, the Contracting Party that requested the change may provisionally apply the revised version of Annexes I and/or II to this Agreement, as endorsed by the consultation procedure, as of the first day of January of the year following the conclusion of the aforementioned procedure.
ima matična družba vsaj dve leti neposredno v lasti vsaj 25 % kapitala te odvisne družbe in
A Contracting Party is considered as having implemented a change, adopted by the OECD, to the Global Standard:
je ena družba rezidentka za davčne namene v državi članici in druga družba rezidentka za davčne namene v Švici in
for Member States: when the change has been incorporated in Council Directive 2011/16/EU on administrative cooperation in the field of taxation
v skladu s katerim koli sporazumom o izogibanju dvojnemu obdavčevanju s katero koli tretjo državo nobena družba ni rezidentka za davčne namene v tej tretji državi in
for Switzerland: when the change has been incorporated in an agreement with a third State or into domestic legislation.
sta obe družbi zavezani plačilu davka od dobička pravnih oseb, ne da bi bili oproščeni plačila, in imata obe obliko kapitalske družbe [3].
Article 9
Brez poseganja v uporabo nacionalnih določb ali določb na podlagi sporazuma, ki so namenjene preprečevanju goljufij ali zlorab v Švici in v državah članicah, plačila obresti in licenčnin med povezanimi družbami ali njihovimi stalnimi poslovnimi enotami v državi vira niso obdavčena, kadar:
Dividends, interest and royalty payments between companies
sta ti družbi vsaj dve leti povezani z vsaj 25-odstotno neposredno udeležbo ali sta obe v lasti tretje družbe, ki ima vsaj dve leti neposredno v lasti vsaj 25 % kapitala prve in kapitala druge družbe, in
Without prejudice to the application of domestic or agreement-based provisions for the prevention of fraud or abuse in Switzerland and in Member States, dividends paid by subsidiary companies to parent companies shall not be subject to taxation in the source State where:
je ena družba rezidentka za davčne namene ali je stalna poslovna enota v državi članici in je druga družba rezidentka za davčne namene ali je druga stalna poslovna enota v Švici, in
the parent company has a direct minimum holding of 25 % of the capital of such a subsidiary for at least two years, and,
po katerih koli sporazumih o izogibanju dvojnemu obdavčevanju s tretjimi državami nobena družba ni rezidentka za davčne namene v tej tretji državi in tam nima stalne poslovne enote, in
one company is resident for tax purposes in a Member State and the other company is resident for tax purposes in Switzerland, and,
so vse družbe zavezane plačilu davka od dobička pravnih oseb, ne da bi bile oproščene plačila, in imajo vse obliko kapitalske družbe [3] V zvezi s Švico izraz ‚kapitalska družba‘ zajema:
under any double tax agreements with any third States neither company is resident for tax purposes in that third State, and,
To ne vpliva na obstoječe sporazume o dvojnem obdavčevanju med Švico in državami članicami, v katerih je zagotovljena ugodnejša davčna obravnava plačil dividend, obresti in lincenčnin.
both companies are subject to corporation tax without being exempted and both adopt the form of a limited company [3].
Člen 10
Without prejudice to the application of domestic or agreement-based provisions for the prevention of fraud or abuse in Switzerland and in Member States, interest and royalty payments made between associated companies or their permanent establishments shall not be subject to taxation in the source State where:
Odpoved
such companies are affiliated by a direct minimum holding of 25 % for at least two years or are both held by a third company which has directly a minimum holding of 25 % both in the capital of the first company and in the capital of the second company for at least two years, and;
Vsaka pogodbenica lahko ta sporazum odpove tako, da o tem pisno obvesti drugo pogodbenico.