natgillin/translations-raw huggingface dataset:
In the case of a trust that is a Financial Institution (irrespective of whether it is resident for tax purposes in a Member State, Switzerland or another Participating Jurisdiction), the trust is considered to be subject to the jurisdiction of a Member State, Switzerland or another Participating Jurisdiction if one or more of its trustees are resident in such Member State, Switzerland or another Participating Jurisdiction except if the trust reports all the information required to be reported pursuant to this Agreement or another agreement implementing the Global Standard with respect to Reportable Accounts maintained by the trust to another Participating Jurisdiction (being a Member State, Switzerland or another Participating Jurisdiction), because it is resident for tax purposes in such other Participating Jurisdiction.
Kadar je Finančna institucija (razen skrbniškega sklada) rezidentka dveh ali več Sodelujočih jurisdikcij (države članice, Švice ali druge Sodelujoče jurisdikcije), zanjo veljajo obveznosti glede poročanja in dolžne skrbnosti sodelujoče jurisdikcije, v kateri ima Finančni račun oziroma račune.
However, where a Financial Institution (other than a trust) does not have a residence for tax purposes (e.g., because it is treated as fiscally transparent, or it is located in a jurisdiction that does not have an income tax), it is considered to be subject to the jurisdiction of a Member State, Switzerland or another Participating Jurisdiction and it is, thus, a Member State, Switzerland or another Participating Jurisdiction Financial Institution if:
Vodenje računa
it is incorporated under the laws of the Member State, Switzerland or another Participating Jurisdiction;
Pri določanju, katera Finančna institucija vodi račun, na splošno velja naslednje:
it has its place of management (including effective management) in the Member State, Switzerland or another Participating Jurisdiction; or
v primeru Skrbniškega računa Finančna institucija, ki ima skrbništvo nad sredstvi na računu (vključno s Finančno institucijo, ki za Imetnika računa hrani sredstva, registrirana pod imenom posrednika);
it is subject to financial supervision in the Member State, Switzerland or another Participating Jurisdiction.
v primeru Depozitnega računa Finančna institucija, ki je dolžna opravljati plačila v zvezi z računom (ne pa zastopnik Finančne institucije, ne glede na to, ali je Finančna institucija);
Where a Financial Institution (other than a trust) is resident in two or more Participating Jurisdictions (being a Member State, Switzerland or another Participating Jurisdiction), such Financial Institution will be subject to the reporting and due diligence obligations of the Participating Jurisdiction in which it maintains the Financial Account(s).
v primeru kakršnega koli lastniškega ali dolžniškega deleža v Finančni instituciji, ki predstavlja Finančni račun, zadevna Finančna institucija;
Account maintained
v primeru Zavarovalne pogodbe z odkupno vrednostjo ali Pogodbe rentnega zavarovanja Finančna institucija, ki je dolžna opravljati plačila v zvezi s pogodbo.
In general, an account would be considered to be maintained by a Financial Institution as follows:
Skrbniški skladi, ki so Pasivni nefinančni subjekti
in the case of a Custodial Account, by the Financial Institution that holds custody over the assets in the account (including a Financial Institution that holds assets in street name for an Account Holder in such institution).
Subjekt, kot je partnerstvo, partnerstvo z omejeno odgovornostjo ali podoben pravni dogovor, ki nima rezidentstva za davčne namene v skladu s pododstavkom D(3) oddelka VIII Priloge I, se obravnava kot rezident jurisdikcije, v kateri ima sedež dejanske uprave.
in the case of a Depository Account, by the Financial Institution that is obligated to make payments with respect to the account (excluding an agent of a Financial Institution regardless of whether such agent is a Financial Institution).
Pri tem se šteje, da je pravna oseba ali pravni dogovor ‚podoben‘ partnerstvu oziroma partnerstvu z omejeno odgovornostjo, če se v državi članici v skladu z njeno davčno zakonodajo ne obravnava kot obdavčljiva enota.
in the case of any equity or debt interest in a Financial Institution that constitutes a Financial Account, by such Financial Institution.
Da pa bi se pri poročanju izognili podvajanju (glede na širok obseg pojma ‚Obvladujoče osebe‘ v zvezi s skrbniškimi skladi), se skrbniški sklad, ki je Pasivni nefinančni subjekt, ne sme razumeti kot podoben pravni dogovor.
in the case of a Cash Value Insurance Contract or an Annuity Contract, by the Financial Institution that is obligated to make payments with respect to the contract.
Naslov sedeža Subjekta
Trusts that are Passive NFEs
Ena od zahtev iz pododstavka E(6)(c) oddelka VIII Priloge I je, da uradna dokumentacija v zvezi s Subjektom vsebuje bodisi naslov njegovega sedeža v državi članici, Švici ali drugi jurisdikciji, za katero zatrjuje, da je njen rezident, bodisi državo članico, Švico ali drugo jurisdikcijo, v kateri je bil Subjekt ustanovljen ali organiziran.
An Entity such as a partnership, limited liability partnership or similar legal arrangement that has no residence for tax purposes, according to subparagraph D(3) of Section VIII of Annex I, shall be treated as resident in the jurisdiction in which its place of effective management is situated.
Naslov sedeža Subjekta je načeloma kraj, v katerem je njegova dejanska uprava.
For these purposes, a legal person or a legal arrangement is considered “similar” to a partnership and a limited liability partnership where it is not treated as a taxable unit in a Reportable Jurisdiction under the tax laws of such Reportable Jurisdiction.
Naslov Finančne institucije, pri kateri ima Subjekt račun, poštni predal ali naslov, ki se uporablja izključno za pošto, ni naslov sedeža Subjekta, razen če je to edini naslov, ki ga Subjekt uporablja, in je naveden kot prijavljeni naslov Subjekta v njegovih organizacijskih dokumentih.
However, in order to avoid duplicate reporting (given the wide scope of the term “Controlling Persons” in the case of trusts), a trust that is a Passive NFE may not be considered a similar legal arrangement.
Prav tako naslov, kjer se v skladu z napotki hrani vsa pošta, ni naslov sedeža Subjekta.
Address of Entity's principal office
v Republiki Poljski: Minister Finansów ali pooblaščeni predstavnik,
One of the requirements described in subparagraph E(6)(c) of Section VIII of Annex I is that, with respect to an Entity, the official documentation includes either the address of the Entity's principal office in the Member State, Switzerland or other jurisdiction in which it claims to be a resident or the Member State, Switzerland or other jurisdiction in which the Entity was incorporated or organised.
v Portugalski republiki: O Ministro das Finanças ali pooblaščeni predstavnik,
The address of the Entity's principal office is generally the place in which its place of effective management is situated.
v Romuniji: Președintele Agenției Naționale de Administrare Fiscală ali pooblaščeni predstavnik,
in the Italian Republic: Il Capo del Dipartimento per le Politiche Fiscali or an authorised representative, (n) in the Republic of Cyprus: Υπουργός Οικονομικών or an authorised representative, (o) in the Republic of Latvia: Finanšu ministrs or an authorised representative,
Pogodbenici izjavljata, da pričakujeta, da bodo ustavna pravila Švice in pravila zakonodaje Evropske unije o sklepanju mednarodnih sporazumov pravočasno izpolnjena, da bo Protokol o spremembi začel veljati prvega januarja 2017.
in the Republic of Lithuania: Finansų ministras or an authorised representative, (q) in the Grand Duchy of Luxembourg: Le Ministre des Finances or an authorised representative, (r) in Hungary: A pénzügyminiszter or an authorised representative, (s) in the Republic of Malta: Il-Ministru responsabbli għall-Finanzi or an authorised representative, (t) in the Kingdom of the Netherlands: De Minister van Financiën or an authorised representative, (u) in the Republic of Austria: Der Bundesminister für Finanzen or an authorised representative,
Da se doseže ta cilj, bosta sprejeli vse mogoče ukrepe.
in the Republic of Poland: Minister Finansów or an authorised representative,
SKUPNA IZJAVA POGODBENIC O SPORAZUMU IN PRILOGAH
in the Portuguese Republic: O Ministro das Finanças or an authorised representative,
Pogodbenici se glede izvajanja Sporazuma in prilog strinjata, da bi bilo treba komentarje k vzorčnemu sporazumu OECD in skupni standard poročanja upoštevati kot ponazoritev ali razlago, da se zagotovi dosledna uporaba.
in Romania: Președintele Agenției Naționale de Administrare Fiscală or an authorised representative,
SKUPNA IZJAVA POGODBENIC O ČLENU 5 SPORAZUMA
in the Republic of Slovenia: Minister za finance or an authorised representative,
Pogodbenici se glede izvajanja člena 5 o izmenjavi podatkov na zahtevo strinjata, da bi bilo treba komentar k členu 26 vzorčne konvencije OECD o davku na dohodek in kapital upoštevati kot razlago.
in the Slovak Republic: Minister financií or an authorised representative,
SKUPNA IZJAVA POGODBENIC O DELU III(A) PRILOGE I K SPORAZUMU
(aa) in the Republic of Finland: Valtiovarainministeriö/Finansministeriet or an authorised representative,
Pogodbenici se strinjata, da bosta proučili praktični pomen oddelka III(A) Priloge I, v skladu s katerim za Zavarovalne pogodbe z odkupno vrednostjo ali Pogodbe rentnega zavarovanja ni potreben pregled, identifikacija ali poročanje, če zakonodaja Poročevalski finančni instituciji učinkovito preprečuje prodajo takšne Pogodbe rezidentom Jurisdikcije, o kateri se poroča.
(ab) in the Kingdom of Sweden: Chefen för Finansdepartementet or an authorised representative,
Pogodbenici enotno razlagata, da zakonodaja Poročevalski finančni instituciji na podlagi oddelka III(A) Priloge I prodajo Zavarovalnih pogodb z odkupno vrednostjo in Pogodb rentnega zavarovanja rezidentom Jurisdikcije, o kateri se poroča, učinkovito preprečuje le, kadar zakonodaja Evropske unije in nacionalna zakonodaja držav članic ali švicarska zakonodaja, ki se uporablja za Poročevalsko finančno institucijo, rezidentko Sodelujoče jurisdikcije (države članice ali Švice), navedeni Poročevalski finančni instituciji učinkovito ne preprečuje le prodaje Zavarovalnih pogodb z odkupno vrednostjo ali Pogodb rentnega zavarovanja v Jurisdikciji, o kateri se poroča (Švici oziroma državi članici), ampak ta zakonodaja Poročevalski finančni instituciji učinkovito preprečuje tudi prodajo Zavarovalnih pogodb z odkupno vrednostjo ali Pogodb rentnega zavarovanja rezidentom navedene Jurisdikcije, o kateri se poroča, v katerih koli drugih okoliščinah.
(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.
V tem okviru bo posamezna država članica obvestila Evropsko komisijo, ki bo obvestila Švico, če veljavna zakonodaja Evropske unije in nacionalna zakonodaja navedene države članice Poročevalskim finančnim institucijam v Švici preprečujeta prodajo takih pogodb njenim rezidentom, ne glede na to kje so bile te pogodbe zaključene.
DECLARATIONS OF THE CONTRACTING PARTIES:
V skladu s tem bo Švica obvestila Evropsko komisijo, ki bo obvestila države članice, če švicarska zakonodaja Poročevalskim finančnim institucijam ene države članice ali več preprečuje prodajo takih pogodb švicarskim rezidentom, ne glede na to kje so pogodbe zaključene.
JOINT DECLARATION OF THE CONTRACTING PARTIES ON THE ENTRY INTO FORCE OF THE AMENDING PROTOCOL
Ta obvestila se posredujejo pred začetkom veljavnosti Protokola o spremembi glede na predviden pravni položaj po začetku veljavnosti.
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.
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.
They will take all the measures in their power to achieve that goal.
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.
JOINT DECLARATION OF THE CONTRACTING PARTIES ON THE AGREEMENT AND THE ANNEXES
IZJAVA ŠVICE O ČLENU 5 SPORAZUMA
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.
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.
JOINT DECLARATION OF THE CONTRACTING PARTIES ON ARTICLE 5 OF THE AGREEMENT
Evropska komisija se je seznanila s švicarskim stališčem.
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.
C. Računi subjektov, za katere se zahteva poročanje.
JOINT DECLARATION OF THE CONTRACTING PARTIES ON SECTION III (A) OF ANNEX I OF THE AGREEMENT
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 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.
PRILOGA III
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.
Seznam pristojnih organov pogodbenic
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.
Pristojni organi za namene tega sporazuma so:
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 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,
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 Belgiji: De Minister van Financiën/Le Ministre des Finances 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 Republiki Bolgariji: Изпълнителният директор на Националната агенция за приходите 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 Češki republiki: Ministr financí ali pooblaščeni predstavnik,
DECLARATION OF SWITZERLAND ON ARTICLE 5 OF THE AGREEMENT
v Kraljevini Danski: Skatteministeren ali pooblaščeni predstavnik,
The Swiss delegation has informed the European Commission that Switzerland will not exchange information in relation to a request based on data obtained illegally.
v Zvezni republiki Nemčiji: Der Bundesminister der Finanzen ali pooblaščeni predstavnik,
The European Commission took note of the Swiss position.
v Republiki Estoniji: Rahandusminister 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 Francoski republiki: Le Ministre chargé du budget 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 Republiki Hrvaški: Ministar financija 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.
na Irskem: The Revenue Commissioners ali njihov 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 Italijanski republiki: Il Capo del Dipartimento per le Politiche Fiscali ali pooblaščeni predstavnik,
ANNEX III
v Republiki Ciper: Υπουργός Οικονομικών ali pooblaščeni predstavnik,
List of competent authorities of the contracting parties
v Republiki Latviji: Finanšu ministrs ali pooblaščeni predstavnik,
The Competent Authorities for the purposes of this Agreement are:
v Republiki Litvi: Finansų ministras ali pooblaščeni predstavnik,
in Switzerland, 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,
v Velikem vojvodstvu Luksemburg: Le Ministre des Finances ali pooblaščeni predstavnik,
in the Kingdom of Belgium: De Minister van Financiën/Le Ministre des Finances or an authorised representative,
na Madžarskem: A pénzügyminiszter ali pooblaščeni predstavnik,
in the Republic of Bulgaria: Изпълнителният директор на Националната агенция за приходите or an authorised representative,
v Republiki Malti: Il-Ministru responsabbli għall-Finanzi ali pooblaščeni predstavnik,
in the Czech Republic: Ministr financí or an authorised representative,
v Kraljevini Nizozemski: De Minister van Financiën ali pooblaščeni predstavnik,
in the Kingdom of Denmark: Skatteministeren or an authorised representative,
v Republiki Avstriji: Der Bundesminister für Finanzen ali pooblaščeni predstavnik,
in the Federal Republic of Germany: Der Bundesminister der Finanzen or an authorised representative,
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.
in the Republic of Estonia: Rahandusminister or an authorised representative,
Če Poročevalska finančna institucija spozna ali utemeljeno domneva, da je upravičenec Oseba, o kateri se poroča, mora upoštevati postopke iz odstavka B oddelka III.
Amending Protocol
Protokol o spremembi
to 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
k Sporazumu 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 PRINCIPALITY OF LIECHTENSTEIN, hereinafter referred to as ‘Liechtenstein’,
KNEŽEVINA LIHTENŠTAJN, v nadaljnjem besedilu „Lihtenštajn“,
both hereinafter referred to as ‘Contracting Party’ or, jointly, as ‘Contracting Parties’,
v nadaljnjem besedilu: pogodbenica ali 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,
DA BI SE izvedel standard OECD za avtomatično izmenjavo podatkov o finančnih računih, v nadaljnjem besedilu: svetovni standard, v okviru sodelovanja, ki upošteva pravne interese obeh pogodbenic,