natgillin/translations-raw huggingface dataset:
a certificate of residence issued by an authorised government body (for example, a government or agency thereof, or a municipality) of the jurisdiction (being a Member State, Liechtenstein or other jurisdiction) in which the payee claims to be a resident.
pravila, v skladu s katerimi morajo Poročevalske finančne institucije voditi evidenco ukrepov, sprejetih za izvajanje navedenih postopkov, in kakršnih koli dokazil, na katere se pri tem oprejo, ter ustrezne ukrepe za pridobitev teh evidenc;
with respect to an individual, any valid identification issued by an authorised government body (for example, a government or agency thereof, or a municipality), that includes the individual's name and is typically used for identification purposes.
upravne postopke, s katerimi se preveri, ali Poročevalske finančne institucije spoštujejo postopke poročanja in dolžne skrbnosti, ter upravne postopke za nadaljnje ukrepanje s Poročevalsko finančno institucijo, ko se sporočijo nedokumentirani računi;
with respect to an Entity, any official documentation issued by an authorised government body (for example, a government or agency thereof, or a municipality) that includes the name of the Entity and either the address of its principal office in the jurisdiction (being a Member State, Liechtenstein or other jurisdiction) in which it claims to be a resident or the jurisdiction (being a Member State, Liechtenstein or other jurisdiction) in which the Entity was incorporated or organised.
upravne postopke za zagotovitev, da je pri Subjektih in računih, ki so po notranjem pravu opredeljeni kot Neporočevalske finančne institucije in kot Izključeni računi, tveganje, da se bodo uporabili za izogibanje davku, še naprej nizko, in
any audited financial statement, third-party credit report, bankruptcy filing, or securities regulator's report.
učinkovite določbe o izvrševanju, da se odpravi neizpolnjevanje obveznosti.
With respect to a Preexisting Entity Account, Reporting Financial Institutions may use as Documentary Evidence any classification in the Reporting Financial Institution's records with respect to the Account Holder that was determined based on a standardised industry coding system, that was recorded by the Reporting Financial Institution consistent with its normal business practices for purposes of AML/KYC Procedures or another regulatory purposes (other than for tax purposes) and that was implemented by the Reporting Financial Institution prior to the date used to classify the Financial Account as a Preexisting Account, provided that the Reporting Financial Institution does not know or does not have reason to know that such classification is incorrect or unreliable.
Za Poročevalske finančne institucije v Avstriji se vse navedbe letnic ‚2016‘in ‚2017‘v tej prilogi razumejo kot navedbe letnic ‚2017‘oziroma ‚2018‘.
The term “standardised industry coding system” means a coding system used to classify establishments by business type for purposes other than tax purposes.
Za Že obstoječe račune Poročevalskih finančnih institucij v Avstriji se vse navedbe datuma ‚31. december 2015‘ v tej prilogi razumejo kot navedbe datuma ‚31. december 2016‘.
SECTION IX
PRILOGA II
EFFECTIVE IMPLEMENTATION
DOPOLNILNA PRAVILA O POROČANJU IN DOLŽNI SKRBNOSTI ZA PODATKE O FINANČNIH RAČUNIH
Each Member State and Liechtenstein must have rules and administrative procedures in place to ensure effective implementation of, and compliance with, the reporting and due diligence procedures set out above including:
Sprememba okoliščin
rules to prevent any Financial Institutions, persons or intermediaries from adopting practices intended to circumvent the reporting and due diligence procedures;
‚Sprememba okoliščin‘vključuje vsakršno spremembo, zaradi katere se dodajo podatki, pomembni za status osebe, ali ki je kako drugače v nasprotju s statusom takšne osebe.
administrative procedures to verify Reporting Financial Institutions' compliance with the reporting and due diligence procedures; administrative procedures to follow up with a Reporting Financial Institution when undocumented accounts are reported;
Če se je Poročevalska finančna institucija oprla na preverjanje naslova bivališča iz pododstavka B(1) oddelka III Priloge I in zaradi spremembe okoliščin spozna ali utemeljeno domneva, da je izvirna Dokazna listina (ali druga enakovredna dokumentacija) nepravilna ali nezanesljiva, mora do poznejšega od datumov, in sicer bodisi do zadnjega dne zadevnega koledarskega leta ali drugega ustreznega poročevalskega obdobja bodisi v 90 koledarskih dneh po obvestilu o takšni spremembi okoliščin ali odkritju takšne spremembe, pridobiti samopotrdilo in novo Dokazno listino, da za davčne namene določi bivališče(-a) Imetnika računa.
administrative procedures to ensure that the Entities and accounts defined in domestic law as Non-Reporting Financial Institutions and Excluded Accounts continue to have a low risk of being used to evade tax; and
Če Poročevalska finančna institucija do tega datuma ne more pridobiti samopotrdila ali nove Dokazne listine, mora izvesti postopek iskanja po elektronski evidenci iz pododstavkov B(2) do (6) oddelka III Priloge I.
effective enforcement provisions to address non-compliance.
Samopotrdilo za Nove račune subjektov
SECTION X IMPLEMENTATION DATES AS REGARDS REPORTING FINANCIAL INSTITUTIONS LOCATED IN AUSTRIA
Glede Novih računov subjektov se lahko Poročevalska finančna institucija pri določanju, ali je Obvladujoča oseba Pasivnega NFS Oseba, o kateri se poroča, opre le na samopotrdilo Imetnika računa ali Obvladujoče osebe.
In the case of Reporting Financial Institutions located in Austria, all references to “2016” and “2017” in this Annex should be read as references to “2017” and “2018” respectively.
Rezidentstvo Finančne institucije
In the case of Preexisting Accounts held by Reporting Financial Institutions located in Austria, all references to “31 December 2015” in this Annex should be read as references to “31 December 2016”.
Finančna institucija je ‚rezidentka‘ države članice, Lihtenštajna ali druge Sodelujoče jurisdikcije, če je pod jurisdikcijo te države članice, Lihtenštajna ali druge Sodelujoče jurisdikcije (torej lahko Sodelujoča jurisdikcija uveljavi, da ji mora Finančna institucija poročati).
ANNEX II
Na splošno velja, da je Finančna institucija, ki je rezidentka države članice, Lihtenštajna ali druge Sodelujoče jurisdikcije za davčne namene, pod jurisdikcijo te države članice, Lihtenštajna ali druge Sodelujoče jurisdikcije in tako Finančna institucija države članice, Finančna institucija Lihtenštajna ali Finančna institucija druge sodelujoče jurisdikcije.
COMPLEMENTARY REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATION
Pri skrbniškem skladu, ki je Finančna institucija (ne glede na to, ali je rezident države članice, Lihtenštajna ali druge Sodelujoče jurisdikcije za davčne namene), se šteje, da je pod jurisdikcijo države članice, Lihtenštajna ali druge Sodelujoče jurisdikcije, če je eden ali več njegovih skrbnikov rezidentov te države članice, Lihtenštajna ali druge Sodelujoče jurisdikcije, razen če sklad vse podatke, ki jih je treba v skladu s tem sporazumom ali katerim drugim sporazumom, s katerim se izvaja svetovni standard glede Računov, o katerih se poroča in ki jih vodi sklad, sporoča drugi državi članici, Lihtenštajnu ali drugi Sodelujoči jurisdikciji, ker je rezident te druge Sodelujoče jurisdikcije za davčne namene.
Change in circumstances
Kadar pa Finančna institucija (razen skrbniškega sklada) nima rezidentstva za davčne namene (na primer ker se obravnava kot davčno pregledna ali je v jurisdikciji, ki nima davka na dohodek), se šteje, da je pod jurisdikcijo države članice, Lihtenštajna ali druge Sodelujoče jurisdikcije in tako Finančna institucija države članice, Lihtenštajna ali druge Sodelujoče jurisdikcije, če:
A “change in circumstances” includes any change that results in the addition of information relevant to a person's status or otherwise conflicts with such person's status.
je ustanovljena v skladu z zakoni te države članice, Lihtenštajna ali druge Sodelujoče jurisdikcije;
In addition, a change in circumstances includes any change or addition of information to the Account Holder's account (including the addition, substitution, or other change of an Account Holder) or any change or addition of information to any account associated with such account (applying the account aggregation rules described in subparagraphs C(1) to (3) of Section VII of Annex I) if such change or addition of information affects the status of the Account Holder.
je njen sedež uprave (tudi dejanske uprave) v državi članici, Lihtenštajnu ali drugi Sodelujoči jurisdikciji ali
If a Reporting Financial Institution has relied on the residence address test described in subparagraph B(1) of Section III of Annex I and there is a change in circumstances that causes the Reporting Financial Institution to know or have reason to know that the original Documentary Evidence (or other equivalent documentation) is incorrect or unreliable, the Reporting Financial Institution must, by the later of the last day of the relevant calendar year or other appropriate reporting period, or 90 calendar days following the notice or discovery of such change in circumstances, obtain a self-certification and new Documentary Evidence to establish the residence(s) for tax purposes of the Account Holder.
se nad njo izvaja finančni nadzor v državi članici, Lihtenštajnu ali drugi Sodelujoči jurisdikciji.
If the Reporting Financial Institution cannot obtain the self-certification and new Documentary Evidence by such date, the Reporting Financial Institution must apply the electronic record search procedure described in subparagraphs B(2) to (6) of Section III of Annex I.
Kadar je Finančna institucija (razen skrbniškega sklada) rezidentka dveh ali več Sodelujočih jurisdikcij (države članice, Lihtenštajna ali druge Sodelujoče jurisdikcije), zanjo veljajo obveznosti glede poročanja in dolžne skrbnosti Sodelujoče jurisdikcije, v kateri ima Finančni račun oziroma račune.
Self-certification for New Entity Accounts
Vodenje računa
With respect to New Entity Accounts, for the purposes of determining whether a Controlling Person of a Passive NFE is a Reportable Person, a Reporting Financial Institution may only rely on a self-certification from either the Account Holder or the Controlling Person.
Pri določanju, katera Finančna institucija vodi račun, na splošno velja naslednje:
Residence of a Financial Institution
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);
A Financial Institution is “resident” in a Member State, Liechtenstein or another Participating Jurisdiction if it is subject to the jurisdiction of such Member State, Liechtenstein or another Participating Jurisdiction (i.e., the Participating Jurisdiction is able to enforce reporting by the Financial Institution).
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);
In general, where a Financial Institution is resident for tax purposes in a Member State, Liechtenstein or another Participating Jurisdiction, it is subject to the jurisdiction of such Member State, Liechtenstein or another Participating Jurisdiction and it is, thus, a Member State Financial Institution, Liechtenstein Financial Institution or another Participating Jurisdiction Financial Institution.
v primeru kakršnega koli lastniškega ali dolžniškega deleža v Finančni instituciji, ki predstavlja Finančni račun, zadevna Finančna institucija;
In the case of a trust that is a Financial Institution (irrespective of whether it is resident for tax purposes in a Member State, Liechtenstein or another Participating Jurisdiction), the trust is considered to be subject to the jurisdiction of a Member State, Liechtenstein or another Participating Jurisdiction if one or more of its trustees are resident in such Member State, Liechtenstein 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, Liechtenstein or another Participating Jurisdiction), because it is resident for tax purposes in such other Participating Jurisdiction.
v primeru Zavarovalne pogodbe z odkupno vrednostjo ali Pogodbe rentnega zavarovanja Finančna institucija, ki je dolžna opravljati plačila v zvezi s pogodbo.
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, Liechtenstein or another Participating Jurisdiction and it is, thus, a Member State, Liechtenstein or another Participating Jurisdiction Financial Institution if:
Skrbniški skladi, ki so Pasivni NFS
it is incorporated under the laws of the Member State, Liechtenstein or another Participating Jurisdiction;
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.
it has its place of management (including effective management) in the Member State, Liechtenstein or another Participating Jurisdiction; or
Pri tem se šteje, da je pravna oseba ali pravni dogovor ‚podoben‘ partnerstvu oziroma partnerstvu z omejeno odgovornostjo, če se v Jurisdikciji, o kateri se poroča, v skladu z njeno davčno zakonodajo ne obravnava kot obdavčljiva enota.
it is subject to financial supervision in the Member State, Liechtenstein or another Participating Jurisdiction.
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 NFS, ne sme razumeti kot podoben pravni dogovor.
Where a Financial Institution (other than a trust) is resident in two or more Participating Jurisdictions (being a Member State, Liechtenstein 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).
Naslov sedeža Subjekta
Account maintained
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, Lihtenštajnu ali drugi jurisdikciji, za katero zatrjuje, da je njen rezident, bodisi državo članico, Lihtenštajn ali drugo jurisdikcijo, v kateri je bil Subjekt ustanovljen ali organiziran.
In general, an account would be considered to be maintained by a Financial Institution as follows:
Naslov sedeža Subjekta je načeloma kraj, v katerem je njegova dejanska uprava.
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).
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.
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).
Prav tako naslov, kjer se v skladu z napotki hrani vsa pošta, ni naslov sedeža Subjekta.
in the case of any equity or debt interest in a Financial Institution that constitutes a Financial Account, by such Financial Institution.
v Republiki Poljski: Minister Finansów ali pooblaščeni predstavnik;
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.
v Portugalski republiki: O Ministro das Finanças ali pooblaščeni predstavnik;
Trusts that are Passive NFEs
v Romuniji: Președintele Agenției Naționale de Administrare Fiscală ali pooblaščeni predstavnik;
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.
v Republiki Sloveniji: Minister za finance ali pooblaščeni predstavnik;
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.
v Slovaški republiki: Minister financií ali pooblaščeni predstavnik;
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.
(aa) v Republiki Finski: Valtiovarainministeriö/Finansministeriet ali pooblaščeni predstavnik;
Address of Entity's principal office
(ab) v Kraljevini Švedski: Chefen för Finansdepartementet ali pooblaščeni predstavnik;
in the Kingdom of Denmark: Skatteministeren, or an authorised representative, (f) in the Federal Republic of Germany: Der Bundesminister der Finanzen or an authorised representative, (g) in the Republic of Estonia: Rahandusminister or an authorised representative,
Uporaba ima učinek od datuma sporočila.
in the Hellenic Republic: Ο Υπουργός Οικονομίας και Οικονομικών or an authorised representative, (i) in the Kingdom of Spain: El Ministro de Economía y Hacienda or an authorised representative, (j) in the French Republic: Le Ministre chargé du budget or an authorised representative, (k) in the Republic of Croatia: Ministar financija or an authorised representative (l) in Ireland: The Revenue Commissioners, or their authorised representative,
SKUPNA IZJAVA POGODBENIC O ZAČETKU VELJAVNOSTI IN IZVAJANJU PROTOKOLA O SPREMEMBI
in the Italian Republic: Il Direttore Generale delle Finanze 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 Lihtenštajna in pravila zakonodaje Evropske unije o sklepanju mednarodnih sporazumov pravočasno izpolnjena, da bo Protokol o spremembi začel veljati prvega dne januarja 2016.
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 navedeni cilj, bosta sprejeli vse mogoče ukrepe.
in the Republic of Poland: Minister Finansów or an authorised representative,
Preden se začnejo uporabljati pravila o dolžni skrbnosti iz prilog I in II, države članice sporočijo Lihtenštajnu in Lihtenštajn sporoči Evropski komisiji, ko sprejme potrebne ukrepe za uveljavitev sporazuma, kakor je bil spremenjen s Protokolom o spremembi.
in the Portuguese Republic: O Ministro das Finanças or an authorised representative,
D. Pregled Že obstoječih računov visoke vrednosti, katerih imetniki so posamezniki, mora biti končan do 31. decembra 2016.
in Romania: Președintele Agenției Naționale de Administrare Fiscală or an authorised representative,
Pregled Že obstoječih računov nižje vrednosti, katerih imetniki so posamezniki, mora biti končan do 31. decembra 2017.
in the Republic of Slovenia: Minister za finance or an authorised representative,
ODDELEK X:
in the Slovak Republic: Minister financií or an authorised representative,
DATUMI ZAČETKA IZVAJANJA ZA POROČEVALSKE FINANČNE INSTITUCIJE V AVSTRIJI
(aa) in the Republic of Finland: Valtiovarainministeriö/Finansministeriet or an authorised representative,
PRILOGA III
(ab) in the Kingdom of Sweden: Chefen för Finansdepartementet or an authorised representative,
SEZNAM PRISTOJNIH ORGANOV POGODBENIC
(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 Liechtenstein by the Secretary-General of the Council of the European Union, and which shall apply to this Agreement.
Pristojni organi za namene tega sporazuma so:
JOINT DECLARATIONS OF THE CONTRACTING PARTIES:
v Kneževini Lihtenštajn: Die Regierung des Fürstentums Liechtenstein ali pooblaščeni predstavnik;
JOINT DECLARATION OF THE CONTRACTING PARTIES ON ARTICLE 5 OF THE AGREEMENT
v Kraljevini Belgiji: De Minister van Financiën/Le Ministre des Finances ali pooblaščeni predstavnik;
The Contracting Parties agree, regarding the implementation of Article 5 on Exchange of Information upon Request, that the Commentary to Article 26 of the OECD Model Tax Convention on Income and on Capital in the version current at the signature of the Amending Protocol should be a source of interpretation.
v Republiki Bolgariji: Изпълнителният директор на Националната агенция за приходите ali pooblaščeni predstavnik;
Where the OECD adopts new versions of the Commentary to Article 26 of the OECD Model Tax Convention on Income and on Capital in subsequent years, when acting as the requested jurisdiction, any Member State or Liechtenstein may apply those versions as a source of interpretation replacing the previous ones.
v Češki republiki: Ministr financí ali pooblaščeni predstavnik;
Member States shall communicate to Liechtenstein and Liechtenstein shall communicate to the European Commission when they apply the previous sentence.
v Kraljevini Danski: Skatteministeren ali pooblaščeni predstavnik;
The European Commission may coordinate the transmission of the communication from Member States to Liechtenstein and the European Commission shall transmit the communication from Liechtenstein to all Member States.
v Zvezni republiki Nemčiji: Der Bundesminister der Finanzen ali pooblaščeni predstavnik;
The application shall take effect as of the date of the communication.
v Republiki Estoniji: Rahandusminister ali pooblaščeni predstavnik;
JOINT DECLARATION OF THE CONTRACTING PARTIES ON THE ENTRY INTO FORCE AND IMPLEMENTATION OF THE AMENDING PROTOCOL
v Helenski republiki: Ο Υπουργός Οικονομίας και Οικονομικών ali pooblaščeni predstavnik;
The Contracting Parties declare that they expect that the constitutional requirements of Liechtenstein 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 2016.
v Kraljevini Španiji: El Ministro de Economía y Hacienda ali pooblaščeni predstavnik;
They will take all the measures in their power to achieve that goal.
v Francoski republiki: Le Ministre chargé du budget ali pooblaščeni predstavnik;