natgillin/translations-raw huggingface dataset:
Any consultations shall take place in a spirit of cooperation and with a desire to reconcile the differences between the Parties.
Posvetovanja potekajo v duhu sodelovanja in z željo po odpravi razlik med pogodbenicama.
Where this Agreement provides that consultations shall be held immediately, the Parties undertake to use all reasonable means to ensure that this is achieved.
Če ta sporazum določa takojšnji začetek posvetovanj, se pogodbenici zavezujeta, da bosta uporabili vsa razumna sredstva, da se to doseže.
All other consultations shall be governed by the following provisions:
Vsa druga posvetovanja urejajo naslednje določbe:
any request for consultations shall be notified in writing to the other Party,
o vsaki zahtevi po posvetovanjih se pisno obvesti drugo pogodbenico,
where appropriate, the request shall be followed within a reasonable period by a report setting out the reasons for the consultations,
če je primerno, zahtevi v razumnem času sledi poročilo, ki navaja razloge za posvetovanja,
consultations shall begin within one month from the date of receipt of the request,
posvetovanja se začnejo v roku enega meseca od datuma prejema zahtevka,
consultations shall endeavour to arrive at a mutually acceptable result within one month of their commencement, unless the period is extended by agreement between the Parties.
pogodbenici si prizadevata doseči obojestransko sprejemljive rezultate v roku enega meseca od začetka pogajanj, razen če se ta rok sporazumno podaljša.
This Agreement shall enter into force on the date of its signature.
Ta sporazum začne veljati na dan podpisa.
It shall be applicable until 31 December 2004 subject to any modifications agreed by the Parties and unless it is denounced in accordance with the provisions of paragraph 3 of this Article.
Uporablja se do 31. decembra 2004, ob upoštevanju morebitnih sprememb, o katerih se dogovorita pogodbenici, in razen če se ne odpove v skladu z določbami odstavka 3 tega člena.
Either Party may at any time propose modifications to this Agreement which shall require the mutual consent of the Parties and take effect as agreed by them.
Pogodbenici lahko kadar koli predlagata spremembe tega sporazuma, ki zahtevajo medsebojno soglasje obeh pogodbenic in začnejo veljati po dogovoru.
Either Party may denounce this Agreement, provided that at least six months' notice is given.
Vsaka pogodbenica lahko odpove ta sporazum, če drugo pogodbenico o tem obvesti vsaj šest mesecev vnaprej.
In that event, the Agreement shall come to an end on the expiry of the period of notice and the limits established by this Agreement shall be reduced on a pro rata basis up to the date on which denunciation takes effect unless the Parties decide otherwise by common agreement.
V primeru odpovedi Sporazum preneha veljati ob izteku odpovednega roka in omejitve, določene s tem sporazumom, se sorazmerno zmanjšajo do datuma začetka učinkovanja odpovedi, razen če se pogodbenici ne dogovorita drugače.
Annexes I and II, declarations 1, 2, 3 and 4, the agreed minute and Protocol A attached to this Agreement shall form an integral part thereof.
Prilogi I in II, Izjave 1, 2, 3 in 4, Potrjeni zapisnik ter Protokol A, ki so priloženi temu sporazumu, so njegov sestavni del.
This Agreement shall be drawn up in duplicate in the Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Slovak, Slovenian, Spanish, Swedish and Ukrainian languages, each text being equally authentic.
Ta sporazum je sestavljen v dveh izvodih v angleškem, češkem, danskem, estonskem, finskem, francoskem, grškem, italijanskem, latvijskem, litovskem, madžarskem, malteškem, nemškem, nizozemskem, poljskem, portugalskem, slovaškem, slovenskem, španskem in švedskem ter ukrajinskem jeziku, pri čemer so vsa besedila enako verodostojna.
WHEREAS for the years 1995-2001 trade in certain steel products was the subject of agreements between the Parties, and in 2002, 2003 and 2004 of specific arrangements.
ker so v letih od 1995 do 2001 trgovino z nekaterimi jeklenimi izdelki urejali sporazumi med pogodbenicama, v letih 2002, 2003 in 2004 pa posebne ureditve.
It is therefore appropriate to replace these as far as 2004 is concerned with a further agreement which takes account of developments in the relationship between the Parties;
Zato je primerno, da se za leto 2004 le-te nadomestijo z novim sporazumom, ki upošteva razvoj odnosov med pogodbenicama;
THE GOVERNMENT OF UKRAINE, of the other part,
VLADA UKRAJINE na drugi strani, skupaj imenovani „pogodbenici“,
on the signing of the Agreement between the European Community and the Principality of Liechtenstein 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 and the approval and signing of the accompanying Memorandum of Understanding
o podpisu Sporazuma med Evropsko skupnostjo in Kneževino Lihtenštajn o ukrepih, enakovrednih tistim iz Direktive Sveta 2003/48/ES o obdavčevanju dohodka od prihrankov v obliki plačil obresti in o odobritvi ter podpisu spremnega memoranduma o soglasju
Having regard to the Treaty establishing the European Community, and in particular Article 94 in conjunction with the first subparagraph of Article 300(2) thereof,
ob upoštevanju Pogodbe o ustanovitvi Evropske skupnosti, zlasti člena 94, v povezavi s prvim pododstavkom člena 300(2) Pogodbe,
On 16 October 2001 the Council authorised the Commission to negotiate with the Principality of Liechtenstein an agreement for securing the adoption by that State of measures equivalent to those to be applied within the Community to ensure effective taxation of savings income in the form of interest payments.
Dne 16. oktobra 2001 je Svet pooblastil Komisijo za pogajanja s Kneževino Lihtenštajn o ustreznem sporazumu za zagotovitev, da bo ta država sprejela ukrepe, enakovredne tistim, ki se uporabljajo v Skupnosti, da se zagotovi učinkovito obdavčevanje dohodka od prihrankov v obliki plačil obresti.
The text of the Agreement which is the result of the negotiations duly reflects the negotiating directives issued by the Council.
Besedilo Sporazuma, ki je rezultat teh pogajanj, odraža pogajalske direktive Sveta.
It is accompanied by a Memorandum of Understanding between the European Community and its Member States, and the Principality of Liechtenstein.
To besedilo spremlja memorandum o soglasju med Evropsko skupnostjo in njenimi državami članicami in Kneževino Lihtenštajn.
Subject to the adoption at a later date of a Decision on the conclusion of the Agreement, it is desirable to sign the two documents that were initialled on 30 July 2004 and have confirmation of the Council approval of the Memorandum of Understanding,
Ob upoštevanju kasnejšega sprejema Sklepa o sklenitvi Sporazuma, je zaželeno, da se podpišeta dva dokumenta, ki sta bila parafirana 30. julija 2004 in imata potrditev Sveta o odobritvi memoranduma o soglasju -
Subject to the adoption at a later date of a Decision on the conclusion of the Agreement between the European Community and the Principality of Liechtenstein 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, the President of the Council is hereby authorised to designate the persons empowered to sign, on behalf of the European Community, the Agreement and the accompanying Memorandum of Understanding and the Letters from the European Community which have to be exchanged in accordance with Article 21(2) of the Agreement and the last paragraph of the Memorandum of Understanding.
Ob upoštevanju kasnejšega sprejema Sklepa o sklenitvi Sporazuma med Evropsko skupnostjo in Kneževino Lihtenštajn o ukrepih, enakovrednih tistim iz Direktive Sveta 2003/48/ES o obdavčevanju dohodka od prihrankov v obliki plačil obresti, je predsednik Sveta pooblaščen za imenovanje oseb, pooblaščenih za podpis Sporazuma, spremnega memoranduma o soglasju in izmenjavi pisem Evropske skupnosti v skladu z členom 21(2) Sporazuma in zadnjim odstavkom memoranduma o soglasju, v imenu Evropske skupnosti.
The Memorandum of Understanding is approved by the Council.
Svet odobri memorandum o soglasju.
The texts of the Agreement and of the Memorandum of Understanding are attached to this Decision.
Besedili Sporazuma in memoranduma o soglasju sta dodani temu sklepu.
between the European Community and the Principality of Liechtenstein 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
med Evropsko skupnostjo in Kneževino Lihtenštajn o ukrepih, enakovrednih tistim iz Direktive Sveta 2003/48/ES o obdavčevanju dohodka od prihrankov v obliki plačil obresti
THE EUROPEAN COMMUNITY, hereinafter referred to as ‘the Community’,
EVROPSKA SKUPNOST, v nadaljnem besedilu „Skupnost“
THE PRINCIPALITY OF LIECHTENSTEIN, hereinafter referred to as ‘Liechtenstein’,
KNEŽEVINA LIHTENŠTAJN, v nadaljnem besedilu „Lihtenštajn“
both hereinafter referred to as ‘Contracting Party’ or ‘Contracting Parties’,
v nadaljnjem besedilu „pogodbenica“ ali „pogodbenici“,
Reaffirming the common interest in further developing the privileged relationship between the Community and Liechtenstein,
ki ponovno potrjujeta skupni interes za nadaljnji razvoj privilegiranega odnosa med Skupnostjo in Lihtenštajnom –
HAVE AGREED AS FOLLOWS:
SO SE DOGOVORILI O NASLEDNJEM:
Retention by Liechtenstein Paying Agents
Retencija s strani lihtenštajnskih plačilnih zastopnikov
Interest payments which are made to beneficial owners within the meaning of Article 4 who are residents of a Member State of the European Union, hereinafter referred to as ‘Member State’, by a paying agent established on the territory of Liechtenstein, shall, subject to Article 2, be subject to a retention from the amount of the interest payment.
Plačila obresti, ki jih plačilni zastopnik, ustanovljen na ozemlju Lihtenštajna, opravi upravičenim lastnikom v smislu člena 4, ki so rezidenti države članice Evropske unije, (v nadaljnjem besedilu „države članice“) so, ob upoštevanju člena 2, predmet retencije dela zneska plačila obresti.
The rate of retention shall be 15 % during the first three years from the date of application of this Agreement, 20 % for the subsequent three years and 35 % thereafter.
Stopnja retencije v prvih treh letih od datuma začetka uporabe tega sporazuma znaša 15 %, v naslednjih treh letih 20 % in nato 35 %.
Liechtenstein shall take the necessary measures to ensure that the tasks required for the implementation of this Agreement are carried out by paying agents established within the territory of Liechtenstein and specifically provide for provisions on procedures and penalties.
Lihtenštajn sprejme potrebne ukrepe za zagotovitev, da plačilni zastopniki ustanovljeni na ozemlju Lihtenštajna, izvajajo naloge, potrebne za izvajanje tega sporazuma, in zlasti zagotovi določbe o postopkih in kaznih.
Voluntary disclosure
Prostovoljno razkritje
Liechtenstein shall provide for a procedure which allows the beneficial owner as defined in Article 4 to avoid the retention specified in Article 1 by expressly authorising his paying agent in Liechtenstein to report the interest payments to the competent authority of that State.
Lihtenštajn zagotovi postopek, ki omogoča, da se upravičeni lastnik, kakor ga opredeljuje člen 4, izogne retenciji iz člena 1 tako, da izrecno pooblasti svojega plačilnega zastopnika v Lihtenštajnu, da o plačilih obresti poroča pristojnemu organu te države.
Such authorisation shall cover all interest payments made to the beneficial owner by that paying agent.
Tako pooblastilo zajema vsa plačila obresti, ki jih upravičenemu lastniku plača ta plačilni zastopnik.
The minimum amount of information to be reported by the paying agent in case of express authorisation by the beneficial owner shall consist of:
Najmanjši obseg podatkov, ki jih mora posredovati plačilni zastopnik, kadar ga za to izrecno pooblasti upravičeni lastnik, sestoji iz:
the identity and residence of the beneficial owner established in accordance with Article 5;
identitete in rezidentstva upravičenega lastnika, ugotovljenega v skladu s členom 5;
the name and address of the paying agent;
naziva in naslova plačilnega zastopnika;
the account number of the beneficial owner or, where there is none, identification of the debt-claim giving rise to the interest, and
številke računa upravičenega lastnika ali, če nima računa, podatkov o dolžniški terjatvi, iz katere izhajajo obresti; in
the amount of the interest payment calculated in accordance with Article 3.
zneska plačil obresti, izračunanega v skladu s členom 3.
The competent authority of Liechtenstein shall communicate the information referred to in paragraph 2 to the competent authority of the Member State of residence of the beneficial owner.
Lihtenštajnski pristojni organ podatke iz odstavka 2 sporoči pristojnemu organu države članice, katere rezident je upravičeni lastnik.
Such communications shall be automatic and shall take place at least once a year, within 6 months following the end of the tax year in Liechtenstein, for all interest payments made during that year.
Takšno sporočanje podatkov je avtomatično in se opravi vsaj enkrat letno v obdobju šestih mesecev po koncu davčnega leta v Lihtenštajnu, za vsa plačila obresti v tistem letu.
Where the beneficial owner opts for this voluntary disclosure procedure or otherwise declares his interest income obtained from a Liechtenstein paying agent to the tax authorities in his Member State of residence, the interest income concerned shall be subject to taxation in that Member State at the same rates as those applied to similar income arising in that State.
Kadar se upravičeni lastnik odloči za takšen postopek prostovoljnega razkritja ali davčnemu organu v državi članici, katere rezident je, kako drugače prijavi svoj dohodek od obresti, ki mu jih je izplačal lihtenštajnski plačilni zastopnik, se ta dohodek od obresti obdavči v državi članici po istih stopnjah, kot se uporabljajo za podobne dohodke v tej državi.
Basis of assessment for retention
Osnova za odmero retencije
The paying agent shall withhold the retention in accordance with Article 1(1) as follows:
Plačilni zastopnik zadrži retencijo iz člena 1(1) kot sledi:
in the case of an interest payment within the meaning of Article 7(1)(a):
v primeru plačila obresti v smislu člena 7(1)(a):
on the gross amount of interest paid or credited;
od bruto zneska plačanih ali pripisanih obresti;
in the case of an interest payment within the meaning of Article 7(1)(b) or (d):
v primeru plačila obresti v smislu člena 7(1)(b) ali (d):
on the amount of interest or revenue referred to in those subparagraphs;
od zneska obresti ali dohodka iz teh pododstavkov;
in the case of an interest payment within the meaning of Article 7(1)(c):
v primeru plačila obresti v smislu člena 7(1)(c):
on the amount of interest referred to in that subparagraph.
od zneska obresti iz tega pododstavka.
For the purposes of paragraph 1, the retention shall be deducted on a pro rata basis for the period during which the beneficial owner holds a debt-claim.
Za namene odstavka 1 se retencija odtegne sorazmerno dolžini obdobja, v katerem ima upravičeni lastnik dolžniško terjatev.
If the paying agent is unable to determine the period on the basis of the information made available to him, the paying agent shall consider the beneficial owner to have been in possession of the debt-claim for the entire period of its existence, unless the latter provides evidence of the date of acquisition.
Kadar plačilni zastopnik na podlagi podatkov, ki jih ima na voljo, ne more ugotoviti dolžine obdobja, plačilni zastopnik šteje, da ima upravičeni lastnik dolžniško terjatev ves čas njenega obstoja, razen če upravičeni lastnik ne predloži dokazila o datumu pridobitve terjatve.
Taxes and retentions other than the retention provided for in this Agreement on the same payment of interest shall be credited against the amount of the retention calculated in accordance with this Article.
Davki in retencije na isto plačilo obresti, ki niso retencija iz tega sporazuma, se odbijejo od zneska retencije, izračunane v skladu s tem členom.
This shall, in particular, include the Liechtenstein Couponsteuer at a rate of 4 %.
To zlasti vključuje „Liechtenstein Couponsteuer“ po 4 % stopnji.
Definition of beneficial owner
Opredelitev upravičenega lastnika
For the purposes of this Agreement ‘beneficial owner’ shall mean any individual who receives an interest payment or any individual for whom an interest payment is secured, unless such individual can provide evidence that the interest payment was not received or secured for his or her own benefit.
V tem sporazumu „upravičeni lastnik“ pomeni vsakega posameznika, ki prejme plačilo obresti ali posameznika, za katerega se zagotovi plačilo obresti, razen če predloži dokazilo, da obresti ni prejel v lastno korist ali da niso bile zagotovljene v njegovo korist.
An individual is not deemed to be the beneficial owner when he or she:
Posameznik se ne šteje za upravičenega lastnika, če:
acts as a paying agent within the meaning of Article 6 or
deluje kot plačilni zastopnik v smislu člena 6; ali
acts on behalf of a legal person, an investment fund or a comparable or equivalent body for common investments in securities or
deluje v imenu pravne osebe, investicijskega sklada ali primerljivega ali enakovrednega telesa za skupne naložbe v vrednostne papirje; ali
acts on behalf of another individual who is the beneficial owner and who discloses to the paying agent his or her identity and State of residence.
deluje v imenu drugega posameznika, ki je upravičeni lastnik, in ki plačilnemu zastopniku razkrije svojo identiteto in državo, katere rezident je.
Where a paying agent has information suggesting that the individual who receives an interest payment or for whom an interest payment is secured may not be the beneficial owner, that agent shall take reasonable steps to establish the identity of the beneficial owner.
Kadar ima plačilni zastopnik podatke, ki kažejo na to, da posameznik, ki prejme plačilo obresti ali za katerega se zagotovi plačilo obresti, ni upravičeni lastnik, ta zastopnik izvede vse razumne ukrepe za ugotovitev identitete upravičenega lastnika.
If the paying agent is unable to identify the beneficial owner, that agent shall treat the individual in question as the beneficial owner.
Če plačilni zastopnik ne more ugotoviti identitete upravičenega lastnika, zastopnik zadevnega posameznika obravnava kot upravičenega lastnika.
Identity and residence of beneficial owners
Identiteta in rezidentstvo upravičenih lastnikov
In order to establish the identity and residence of the beneficial owner as defined in Article 4, the paying agent shall keep a record of the name, first name, address and residence details in accordance with the Liechtenstein legal provisions against money laundering.
Za namen ugotavljanja identitete in rezidentstva upravičenega lastnika iz člena 4 plačilni zastopnik vodi evidenco o priimku, imenu, naslovu in podrobnostih o rezidentstvu v skladu z lihtenštajnskimi predpisi o boju proti pranju denarja.
For contractual relations entered into, or transactions carried out in the absence of contractual relations, on or after 1 January 2004, for individuals presenting a passport or official identity card issued by a Member State who declare themselves to be resident in a State other than a Member State or Liechtenstein, residence shall be established by means of a tax residence certificate issued by the competent authority of the State in which the individual claims to be resident.
Za pogodbene odnose, sklenjene na ali po 1. januarju 2004, ali transakcije, izvedene ob odsotnosti pogodbenih odnosov na ali po tem datumu, se pri posameznikih, ki predložijo potni list ali uradno osebno izkaznico, ki jo je izdala država članica, in ki izjavijo, da so rezidenti države, ki ni država članica ali Lihtenštajn, rezidentstvo ugotavlja na podlagi potrdila o rezidentstvu za davčne namene, ki ga izda pristojni organ države, za katero posameznik trdi, da je njen rezident.
Failing the presentation of such a certificate, the Member State which issued the passport or other official identity document shall be considered the State of residence.
Če posameznik takšnega potrdila ne predloži, se za državo rezidentstva šteje država članica, ki je izdala potni list ali drug uradni osebni dokument.
Definition of paying agent
Opredelitev plačilnega zastopnika
For the purposes of this Agreement, ‘paying agent’ in Liechtenstein shall mean banks under Liechtenstein banking law, securities dealers, natural and legal persons resident or established in Liechtenstein including economic operators regulated by the Liechtenstein Persons- and Companies Act (Personen- und Gesellschaftsrecht), partnerships and permanent establishments of foreign companies, which even occasionally accept, hold, invest or transfer assets of third parties or merely pay interest or secure the payment of interest in the course of their business.
Za namene tega sporazuma „plačilni zastopnik“ v Lihtenštajnu pomeni banke po lihtenštajnski bančni zakonodaji, trgovce z vrednostnimi papirji, fizične in pravne osebe, ki so rezidenti ali so ustanovljeni v Lihtenštajnu, vključno z gospodarskimi subjekti, kakor jih ureja lihtenštajnski Zakon o osebah in družbah (Personen und Gesellschaftsrecht), osebne družbe in stalne poslovne enote tujih družb, ki, četudi občasno, v okviru svojega poslovanja sprejemajo, držijo, vlagajo ali prenašajo sredstva tretjih oseb ali zgolj plačujejo obresti ali zagotavljajo plačilo obresti.
Definition of Interest Payment
Opredelitev plačila obresti
For the purposes of this Agreement ‘interest payment’ shall mean:
Za namene tega sporazuma „plačilo obresti“ pomeni:
interest paid, or credited to an account, relating to debt-claims of every kind including interest paid on fiduciary deposits by Liechtenstein paying agents for the benefit of beneficial owners as defined in Article 4, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, but excluding interest from loans between private individuals not acting in the course of their business.
obresti, ki se plačajo ali pripišejo na račun in se nanašajo na dolžniške terjatve vseh vrst, vključno z obrestmi na fiduciarne depozite lihtenštajnskih plačilnih zastopnikov v dobro upravičenih lastnikov, kakor so opredeljeni v členu 4, ne glede na to, ali so zavarovane s hipoteko, in ne glede na to, ali imajo pravico do udeležbe v dolžnikovem dobičku, in še posebej dohodek od državnih vrednostnih papirjev ter dohodek iz obveznic ali zadolžnic, vključno s premijami in nagradami od takih vrednostnih papirjev, obveznic ali zadolžnic, pri čemer pa so izključene obresti iz posojil med posamezniki, ki ne opravljajo svoje poslovne dejavnosti.
Penalty charges for late payment shall not be regarded as interest payments;
Kazni zaradi zamude pri plačilu se ne štejejo za plačila obresti;
interest accrued or capitalised at the sale, refund or redemption of the debt-claims referred to in (a);
obračunane ali h glavnici pripisane obresti pri prodaji, povračilu ali odkupu dolžniških terjatev iz točke (a);
income deriving from interest payments either directly or through an entity referred to in Article 4(2) of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments, hereinafter referred to as the ‘Directive’, distributed by
dohodek, ki bodisi neposredno ali posredno prek subjekta iz člena 4(2) Direktive Sveta 2003/48/ES z dne 3. junija 2003 o obdavčevanju dohodka od prihrankov v obliki plačil obresti, v nadaljnjem besedilu „Direktiva“, izvira iz plačila obresti in ki ga razdelijo:
undertakings for collective investment domiciled in a Member State or in Liechtenstein,
kolektivni naložbeni podjemi z domicilom v državi članici ali v Lihtenštajnu,