natgillin/translations-raw huggingface dataset:
A Financial Institution is ‘resident’ in a Member State, Monaco or another Participating Jurisdiction if it is subject to the jurisdiction of such Member State, Monaco or another Participating Jurisdiction (i.e., the Participating Jurisdiction is able to enforce reporting by the Financial Institution).
je njen sedež uprave (tudi dejanske uprave) v državi članici, Monaku ali drugi Sodelujoči jurisdikciji; ali
In general, where a Financial Institution is resident for tax purposes in a Member State, Monaco or another Participating Jurisdiction, it is subject to the jurisdiction of such Member State, Monaco or another Participating Jurisdiction and it is, thus, a Member State Financial Institution, Monaco Financial Institution or another Participating Jurisdiction Financial Institution.
se nad njo izvaja finančni nadzor v državi članici, Monaku ali drugi Sodelujoči jurisdikciji.
In the case of a trust that is a Financial Institution (irrespective of whether it is resident for tax purposes in a Member State, Monaco or another Participating Jurisdiction), the trust is considered to be subject to the jurisdiction of a Member State, Monaco or another Participating Jurisdiction if one or more of its trustees are resident in such Member State, Monaco 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 (a Member State, Monaco 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, Monaka ali drugih Sodelujočih jurisdikcij), 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, Monaco or another Participating Jurisdiction and it is, thus, a Member State, Monaco or another Participating Jurisdiction Financial Institution if:
Računi pri Finančnih institucijah
it is incorporated under the laws of the Member State, Monaco 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, Monaco 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, Monaco or another Participating Jurisdiction.
v primeru Depozitnega računa Finančna institucija, ki je dolžna opravljati plačila v zvezi z računom (razen, če gre za zastopnika 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 (a Member State, Monaco 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 kot račun, ki ga vodi zadevna Finančna institucija;
Accounts maintained by a Financial Institution
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 should be considered to be an account maintained by a Financial Institution:
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 the name of a broker 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 točko D(3) oddelka VIII Priloge I, se obravnava kot rezident jurisdikcije, v kateri ima sedež dejanske uprave.
in 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.
Trusts that are Passive NFEs
Ena od zahtev iz točke E(6)(c) oddelka VIII Priloge I je, da uradna dokumentacija v zvezi s Subjektom vsebuje bodisi naslov njegovega sedeža v državi članici, Monaku ali drugi jurisdikciji, za katero zatrjuje, da je njen rezident, bodisi v državi članici, Monaku ali drugi jurisdikciji, v kateri je bil Subjekt ustanovljen ali organiziran.
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 sedeža 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
PRILOGA III
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, Monaco or other jurisdiction in which it claims to be a resident or the Member State, Monaco or other jurisdiction in which the Entity was incorporated or organised.
DODATNI ZAŠČITNI UKREPI ZA VARSTVO PODATKOV V ZVEZI Z OBDELAVO PODATKOV, KI SE ZBIRAJO IN IZMENJUJEJO V OKVIRU TEGA SPORAZUMA
The address of the Entity's principal office is generally the place in which its place of effective management is situated.
Spodaj navedeni izrazi imajo pomen, ki jim je dodeljen, ko se uporabljajo v tem sporazumu:
The address of a Financial Institution with which the Entity maintains an account, a post office box, or an address used solely for mailing purposes is not the address of the Entity's principal office unless such address is the only address used by the Entity and appears as the Entity's registered address in the Entity's organisational documents.
izraz ‚osebni podatki‘ pomeni katero koli informacijo ki se nanaša na določeno ali določljivo osebo (‚oseba, na katero se nanašajo osebni podatki‘); določljiva oseba je tista, ki se jo lahko neposredno ali posredno identificira, predvsem s sklicevanjem na identifikacijsko številko ali na enega ali več dejavnikov, ki so značilni za njeno fizično, fiziološko, duševno, ekonomsko, kulturno ali socialno identiteto;
Further, an address that is provided subject to instructions to hold all mail to that address is not the address of the Entity's principal office.
izraz ‚obdelava‘ pomeni kakršen koli postopek ali niz postopkov, ki se uporabljajo v zvezi z osebnimi podatki z avtomatskimi sredstvi ali brez njih, kakršni so zbiranje, beleženje, urejanje, hramba, prilagajanje ali sprememba, iskanje, vpogled, uporaba, razkritje s pošiljanjem ali prenosom, širjenje ali drugačno omogočanje dostopa, prilagajanje ali kombiniranje, zamrznitev, izbris ali uničenje.
ANNEX III
Prepoved diskriminacije
ADDITIONAL DATA PROTECTION SAFEGUARDS REGARDING THE TREATMENT OF THE DATA COLLECTED AND EXCHANGED UNDER THIS AGREEMENT
Pogodbenici zagotovita, da zaščitni ukrepi, ki se uporabljajo v zvezi z obdelavo osebnih podatkov v skladu s tem sporazumom in zadevnimi nacionalnimi predpisi, veljajo za vse posameznike brez diskriminacije, zlasti ne glede na državljanstvo, državo stalnega prebivališča ali zunanji videz.
The following terms and expressions shall have the meaning assigned to them hereinafter when used under this Agreement:
Podatki
‘personal data’ means any information relating to an identified or identifiable natural person (‘data subject’); an identifiable person is one who can be identified, directly or indirectly, in particular by reference to an identification number or to one or more factors specific to his or her physical, physiological, mental, economic, cultural or social identity;
Podatki, ki jih obdelujeta pogodbenici na podlagi tega sporazuma, morajo biti relevantni, nujni in sorazmerni za namene, določene v tem sporazumu.
‘processing’ means any operation or set of operations which is performed upon personal data, whether or not by automatic means, such as collection, recording, organisation, storage, adaptation or alteration, retrieval, consultation, use, disclosure by transmission or transfer, dissemination or otherwise making available, alignment or combination, blocking, erasure or destruction.
Pogodbenici ne izmenjata osebnih podatkov, ki razkrivajo rasno ali etnično pripadnost, politična, verska ali filozofska prepričanja ali sindikalno pripadnost, ali podatkov o zdravju ali spolnem življenju posameznika.
Non-discrimination
Pravica do obveščenosti in dostopa do podatkov ter pravica do popravka in izbrisa podatkov
The Contracting Parties shall ensure that the safeguards applicable to the processing of personal data under this Agreement and relevant national laws apply to all individuals without discrimination, in particular on the basis of nationality or country of residence or physical appearance.
Če se informacije uporabijo za druge namene v okviru jurisdikcije, ki jih prejme, ali jih jurisdikcija, ki jih prejme, posreduje tretji jurisdikciji (državi članici ali Monaku) v skladu s členom 6(5) tega sporazuma, Pristojni organ jurisdikcije, ki informacije prejme in jih uporabi za druge namene ali jih posreduje tretji jurisdikciji, o tem obvesti zadevne osebe.
Data
To informacijo je treba zagotoviti zadevni osebi pravočasno, da se ji omogoči uveljavljanje njenih pravic do varstva podatkov, v vsakem primeru pa preden jih jurisdikcija, ki prejme informacije, uporabi za druge namene ali jih posreduje tretji jurisdikciji.
The data processed by the Contracting Parties under this Agreement shall be relevant, necessary and proportionate to the purposes set out in this Agreement.
Vsak posameznik ima v zvezi s kakršnimi koli osebnimi podatki, ki se obdelujejo v okviru tega sporazuma, pravico zahtevati dostop do svojih osebnih podatkov, ki jih obdelujejo Poročevalske finančne institucije in/ali Pristojni organi, in pravico do popravka, če so ti podatki netočni.
The Contracting Parties shall not exchange personal data revealing racial or ethnic origin, political opinions, religious or philosophical beliefs, trade union membership, or data concerning the health or sex life of the individual.
Če se podatki obdelujejo nezakonito, lahko posameznik zahteva izbris.
Right to information, right of access and rectification and erasure of data
Za lažje uveljavljanje te pravice mora imeti vsak posameznik možnost, da vloži zahtevo za dostop, popravek in/ali izbris svojih podatkov, takšno zahtevo pa naslovi na pristojni organ prek organa, pristojnega za tega posameznika.
Where the information is used for other purposes within the receiving jurisdiction or is transmitted by the receiving jurisdiction to a third jurisdiction (a Member State or Monaco) in accordance with Article 6(5) of the Agreement, the Competent Authority of the jurisdiction receiving the information and using it for other purposes or forwarding it to a third jurisdiction shall inform the persons concerned.
Zaprošeni Pristojni organ zagotovi dostop do zadevnih podatkov in, kjer je primerno, posodobitev in/ali popravek netočnih ali nepopolnih podatkov.
This information shall be provided in sufficient time for the individual(s) concerned to exercise their data protection rights and, in any case, before the receiving jurisdiction has used the information for other purposes or transmitted it to the third jurisdiction.
Pravica do pravnega varstva
With respect to any personal data processed under this Agreement, any individual shall have the right to request access to personal data relating to them that are processed by the Reporting Financial Institutions and/or the Competent Authorities and to rectify such data where they are inaccurate.
V zvezi z osebnimi podatki, ki so obdelani v skladu s tem sporazumom, je treba vsakemu posamezniku priznati pravico do učinkovitega pravnega sredstva na upravni in sodni ravni, ne glede na njegovo državljanstvo ali dejstvo, da je njegova jurisdikcija rezidentstva ena ali druga zadevna jurisdikcija ali vse zadevne jurisdikcije skupaj.
Where the data is unlawfully processed the individual may request their erasure.
Avtomatska obdelava podatkov
To facilitate the exercise of this right, each individual shall be entitled to submit requests for access to and rectification and/or erasure of their data; these requests shall be addressed to the other Competent Authority concerned through their own Competent Authority.
Pristojni organi ne sprejmejo nobene odločitve, ki bi imela negativne pravne učinke za osebo ali bi nanjo znatno vplivala in ki bi temeljila zgolj na avtomatski obdelavi podatkov, namenjeni oceni nekaterih vidikov njene osebnosti.
The requested Competent Authority shall provide access to the relevant data and, where appropriate, update and/or correct any inaccurate or incomplete data.
Prenosi podatkov organom tretjih držav
Right of redress
Pristojni organ lahko občasno prenese osebne podatke, ki jih prejme v skladu s tem sporazumom, javnim organom tretjih jurisdikcij, ki niso države članice in Monako, če so izpolnjeni vsi naslednji pogoji:
With respect to any personal data processed under this Agreement, any individual shall have the right to effective administrative and judicial redress regardless of their nationality and country of residence in either or all of the jurisdictions involved.
prenos v tretjo jurisdikcijo, ki prejme podatke, je potreben za namene iz člena 6(4), ta tretja jurisdikcija, ki prejme podatke pa bo te podatke uporabila samo za te namene;
Automated processing
podatki so primerni in sorazmerni glede na namene, za katere se prenesejo;
The Competent Authorities shall not take any decision which produces adverse legal effects concerning an individual or significantly affects them and which is based solely on automated processing of data intended to evaluate certain personal aspects relating to them.
pristojnosti organa tretje jurisdikcije so neposredno povezane z nameni iz člena 6(4);
Transfers to authorities of third countries
tretja jurisdikcija, ki prejme podatke, zagotavlja enakovredno raven varstva osebnih podatkov, kot jo določa ta sporazum, ter se zaveže, da prejetih podatkov ne bo prenesla nobeni tretji strani;
A Competent Authority may occasionally transfer personal data received pursuant to this Agreement to public authorities of third jurisdictions, other than the Member States and Monaco, if all of the following circumstances apply:
pristojni organ, ki je informacije posredoval, je dal predhodno dovoljenje v skladu s členom 6(5); in
the transfer is necessary for the purposes specified in Article 6(4) in the receiving third jurisdiction and the data will be used by the receiving third jurisdiction only for such purposes;
posameznik, na katerega se nanašajo osebni podatki, je bil obveščen o prenosu.
the data are relevant and proportionate to the purposes for which they are transferred;
Vsak drug prenos informacij, prejetih v skladu s tem sporazumom, tretjim stranem je prepovedan.
the competences of the third jurisdiction authority are directly related to the purposes referred to in Article 6(4);
Celovitost in varnost podatkov
the receiving third jurisdiction guarantees a level of protection of personal data equivalent to that established by this Agreement, and undertakes not to transfer the received data to any third parties;
Pogodbenici in Poročevalske finančne institucije morajo imeti v zvezi z informacijami, ki se obdelujejo na podlagi tega sporazuma, na voljo:
the Competent Authority that provided the information has given prior authorisation in accordance with the conditions set out in Article 6(5); and
ustrezne zaščitne ukrepe za zagotovitev, da te informacije ostanejo zaupne in se uporabljajo le za namene in s strani oseb ali organov iz člena 6;
the data subject has been informed of the transfer.
potrebno infrastrukturo za učinkovito izmenjavo informacij (vključno z uveljavljenimi postopki za zagotavljanje pravočasne, natančne, varne in zaupne izmenjave informacij, učinkovitim in zanesljivim komunikacijskim sistemom ter zmogljivostjo za hitro reševanje vprašanj in pomislekov o izmenjavi ali zahtevah za izmenjavo informacij in za izvajanje člena 4 tega sporazuma);
Any other transfers of information received pursuant to this Agreement to third parties is prohibited.
tehnične in organizacijske ukrepe za preprečevanje kakršnega koli nepooblaščenega posredovanja ali dostopa, naključnega ali nezakonitega uničenja ali naključne izgube ali predelave ali katere koli druge nezakonite oblike obdelave; in
Data integrity and security
tehnične in organizacijske ukrepe za popravek vseh netočnih informacij in izbris informacij, za katere ne obstajajo pravni razlogi za hrambo.
With respect to the information processed under this Agreement, the Contracting Parties and the Reporting Financial Institutions shall have in place:
Pogodbenici zagotovita, da Poročevalske finančne institucije nemudoma obvestijo Pristojni organ svoje jurisdikcije, kadar utemeljeno menijo, da so temu Pristojnemu organu sporočile netočne ali nepopolne informacije.
appropriate safeguards to ensure that such information remains confidential and is used solely for the purposes and by the persons or authorities referred to in Article 6;
Obveščeni Pristojni organ sprejme vse ustrezne ukrepe, ki so mu na voljo v skladu z njegovo nacionalno zakonodajo, da obravnava napake, opisane v obvestilu.
the infrastructure for an effective information-exchange relationship (including established processes for ensuring timely, accurate, secure and confidential information exchanges, effective and reliable communications, and capabilities to promptly resolve questions and concerns about exchanges or requests for exchanges and to administer the provisions of Article 4 of this Agreement);
Sankcije
technical and organisational measures to prevent any unauthorised disclosure or access, accidental or unlawful destruction or accidental loss, or alteration, or any other unlawful form of processing; and
Pogodbenici zagotovita, da se morebitna kršitev določb o varstvu osebnih podatkov iz tega sporazuma kaznuje z učinkovitimi in odvračilnimi sankcijami.
technical and organisational measures for the rectification of any inaccurate information and the deletion of information for which there is no legal justification for its retention.
Nadzor
The Contracting Parties shall ensure that the Reporting Financial Institutions shall without delay notify the Competent Authority in their jurisdiction when they have reasons to believe that they have reported any incorrect or incomplete information to such Competent Authority.
Nadzor nad obdelavo osebnih podatkov s strani Poročevalskih finančnih institucij in Pristojnih organov v okviru tega sporazuma izvajajo: (i) nacionalni organi za nadzor nad varstvom osebnih podatkov, ustanovljeni v skladu z nacionalno zakonodajo, s katero se izvaja Direktiva 95/46/ES, v državah članicah in (ii) komisija za nadzor osebnih podatkov v Monaku.
The notified Competent Authority shall take all appropriate measures available under its domestic law to address the errors described in the notice.
Ti nadzorni organi držav članic in Monaka morajo imeti učinkovita pooblastila za nadzor, preiskave, ukrepe in pregled ter imeti pristojnost, da kršitve zakonodaje po potrebi posredujejo organom pregona.
Sanctions
Organi zlasti zagotovijo, da se pritožbe v zvezi s kršitvami evidentirajo, preiščejo, da se nanje odgovori in da se na njihovi podlagi sprejmejo ustrezni ukrepi.
The Contracting Parties shall ensure that any infringement of the provisions on the protection of personal data set out in this Agreement shall be subject to effective and dissuasive sanctions.
PRILOGA IV
Oversight
SEZNAM PRISTOJNIH ORGANOV POGODBENIC
The processing of personal data by Reporting Financial Institutions and Competent Authorities under this Agreement shall be subject to the supervision of: (i) for Member States, the national data protection supervisory authorities established under their domestic laws implementing Directive 95/46/EC and (ii) for Monaco, the Commission de contrôle des informations nominatives (Monaco's Data Protection Authority).
Za namene tega sporazuma so ‚pristojni organi‘ pogodbenic naslednji organi:
Those data protection supervisory authorities of the Member States and Monaco must have effective powers of oversight, investigation, intervention and review, and must have the power to refer violations of law for legal action, where appropriate.
v Kneževini Monako: le Conseiller de gouvernement- Ministre des finances et de l'économie ali pooblaščeni predstavnik;
They shall in particular ensure that complaints relating to non-compliance are received, investigated, responded to, and appropriately redressed.
v Kraljevini Belgiji: De Minister van Financiën/le ministre des finances ali pooblaščeni predstavnik;
ANNEX IV
v Republiki Bolgariji: Изпълнителният директор на Националната агенция за приходите ali pooblaščeni predstavnik;
LIST OF COMPETENT AUTHORITIES OF THE CONTRACTING PARTIES
v Češki republiki: Ministr financí ali pooblaščeni predstavnik;
For the purposes of this Agreement, the authorities listed below are ‘Competent Authorities’ of the Contracting Parties:
v Kraljevini Danski: Skatteministeren ali pooblaščeni predstavnik;
in the Principality of Monaco: le Conseiller de gouvernement-Ministre des finances et de l'économie ou un représentant autorisé;
v Zvezni republiki Nemčiji: Der Bundesminister der Finanzen ali pooblaščeni predstavnik;
in the Kingdom of Belgium: de Minister van Financiën/le Ministre des Finances or an authorised representative;
v Republiki Estoniji: Rahandusminister ali pooblaščeni predstavnik;
in the Republic of Bulgaria: Изпълнителният директор на Националната агенция за приходите or an authorised representative;
v Helenski republiki: Ο Υπουργός Οικονομίας και Οικονομικών ali pooblaščeni predstavnik;
in the Czech Republic: Ministr financí or an authorised representative,
v Kraljevini Španiji: El Ministro de Economía y Hacienda ali pooblaščeni predstavnik;
in the Kingdom of Denmark: Skatteministeren or an authorised representative;
v Francoski republiki: le ministre chargé du budget ali pooblaščeni predstavnik;
in the Federal Republic of Germany: der Bundesminister der Finanzen or an authorised representative;
v Republiki Hrvaški: Ministar financija ali pooblaščeni predstavnik;