natgillin/translations-raw huggingface dataset:
If the consultation relates to significant non-compliance with the provisions of this Agreement, and the procedure described in paragraph 1 does not provide for an adequate settlement, the Competent Authority of a Member State or Liechtenstein may suspend the exchange of information under this Agreement towards, respectively, Liechtenstein or a specific Member State, by giving notice in writing to the other Competent Authority concerned.
Za namene tega odstavka večja neskladnost med drugim vključuje neskladnost z določbami o zaupnosti in varovanju podatkov iz tega sporazuma ali Direktive 95/46/ES, neskladnost Pristojnega organa države članice ali Lihtenštajna z zahtevami iz tega sporazuma glede pravočasnega posredovanja podatkov ali posredovanja ustreznih podatkov oziroma opredelitev statusa Subjektov ali računov kot Neporočevalskih finančnih institucij in Izključenih računov na način, ki je v nasprotju s tem sporazumom.
Such suspension will have immediate effect.
Člen 8
For the purposes of this paragraph, significant non-compliance includes, but is not limited to, non-compliance with the confidentiality and data safeguard provisions of this Agreement or Directive 95/46/EC, a failure by the Competent Authority of a Member State or Liechtenstein to provide timely or adequate information as required under this Agreement or defining the status of Entities or accounts as Non-Reporting Financial Institutions and Excluded Accounts in a manner that frustrates the purposes of this Agreement.
Spremembe
Article 8
Pogodbenici se posvetujeta vedno, kadar se na ravni OECD sprejme pomembna sprememba katerega od elementov svetovnega standarda ali, če je po mnenju pogodbenic to potrebno, da se izboljša tehnično delovanje tega sporazuma ali ocenijo in vključijo drugi dogodki na mednarodni ravni.
Amendments
Posvetovanja se izvedejo v enem mesecu od datuma, na katerega je pogodbenica podala zahtevo, v nujnih primerih pa kakor hitro je mogoče.
The Contracting Parties shall consult each other on each occasion when an important change is adopted at OECD level to any of the elements of the Global Standard or — if deemed necessary by the Contracting Parties — in order to improve the technical functioning of this Agreement or to assess and reflect other international developments.
Pogodbenici se lahko na podlagi take pogodbe posvetujeta in proučita, ali so potrebne spremembe tega sporazuma.
The consultations shall be held within one month of a request by either Contracting Party, or as soon as possible in urgent cases.
Za namene posvetovanj iz odstavkov 1 in 2 vsaka pogodbenica drugo pogodbenico obvesti o možnih dogodkih, ki bi lahko vplivali na pravilno delovanje tega sporazuma.
On the basis of such a contact, the Contracting Parties may consult each other in order to examine whether changes to this Agreement are necessary.
To vključuje tudi vse ustrezne sporazume med eno od pogodbenic in tretjo državo.
For the purposes of the consultations referred to in paragraphs 1 and 2, each Contracting Party shall inform the other Contracting Party of possible developments which could affect the proper functioning of this Agreement.
Ta sporazum se lahko po posvetovanjih spremeni s protokolom ali novim sporazumom med pogodbenicama.
This shall also include any relevant agreement between one of the Contracting Parties and a third State.
Kadar pogodbenica začne izvajati spremembo svetovnega standarda, ki jo je sprejela OECD, in želi ustrezno spremeniti Prilogo I in/ali Prilogo II k temu sporazumu, o tem obvesti drugo pogodbenico.
Following the consultations, this Agreement may be amended by means of a protocol or a new agreement between the Contracting Parties.
Postopek posvetovanja med pogodbenicama se izvede v enem mesecu od obvestila.
Where a Contracting Party has implemented a change, adopted by the OECD, to the Global Standard, and wishes to make a corresponding change to Annexes I and/or II to this Agreement, it shall notify the other Contracting Party thereof.
Ne glede na odstavek 4, kadar se pogodbenici v okviru tega postopka posvetovanja dogovorita glede spremembe, ki bi jo bilo treba uvesti v Prilogo I in/ali Prilogo II k temu Sporazumu, lahko pogodbenica, ki je spremembo zahtevala, v obdobju, potrebnem za izvedbo spremembe z uradno spremembo tega sporazuma, od prvega dne januarja leta, ki sledi sklenitvi navedenega postopka, začasno uporablja spremenjeno različico Priloge I in/ali Priloge II k temu sporazumu, kot je bila potrjena v postopku posvetovanja.
A consultation procedure between the Contracting Parties shall take place within one month from the notification.
Za pogodbenico se šteje, da je začela izvajati spremembo svetovnega standarda, ki jo je sprejela OECD:
Notwithstanding paragraph 4, where the Contracting Parties reach a consensus within this consultation procedure on the change that should be made to Annexes I and/or II to this Agreement, and for the period of time necessary for implementation of the change by a formal amendment of this Agreement, the Contracting Party that requested the change may provisionally apply the revised version of Annexes I and/or II to this Agreement, as endorsed by the consultation procedure, as of the first day of January of the year following the conclusion of the aforementioned procedure.
za države članice: ko je sprememba vključena v Direktivo Sveta 2011/16/EU o upravnem sodelovanju na področju obdavčevanja;
A Contracting Party is considered as having implemented a change, adopted by the OECD, to the Global Standard:
za Lihtenštajn: ko je sprememba vključena v sporazum s tretjo državo ali v nacionalno zakonodajo.
for Member States: when the change has been incorporated in Council Directive 2011/16/EU on administrative cooperation in the field of taxation
Člen 9
for Liechtenstein: when the change has been incorporated in an agreement with a third State or into domestic legislation.
Odpoved
Article 9
Vsaka pogodbenica lahko ta sporazum odpove tako, da o tem pisno obvesti drugo pogodbenico.
Termination
Ta odpoved začne učinkovati prvi dan v mesecu po poteku dvanajstih mesecev od datuma obvestila o odpovedi.
Either Contracting Party may terminate this Agreement by giving notice of termination in writing to the other Contracting Party.
V primeru odpovedi vsi podatki, prejeti na podlagi tega sporazuma, ostanejo zaupni, zanje pa še naprej veljajo zakoni in drugi predpisi držav članic in Lihtenštajna, s katerimi se izvaja Direktiva 95/46/ES.
Such termination will become effective on the first day of the month following the expiration of a period of 12 months after the date of the notice of termination.
Člen 10
In the event of termination, all information previously received under this Agreement will remain confidential and subject to the laws and regulations of Member States and Liechtenstein implementing Directive 95/46/EC.
Ozemlje uporabe
Article 10
Ta sporazum se uporablja na eni strani na ozemljih držav članic, na katerih se uporabljata Pogodba o Evropski uniji in Pogodba o delovanju Evropske unije, in sicer v skladu s pogoji iz navedenih pogodb, na drugi strani pa na ozemlju Lihtenštajna.“.
This Agreement shall apply, on the one hand, to the territories of the Member States in which the Treaty on European Union and the Treaty on the Functioning of the European Union are applied and under the conditions laid down in those Treaties and, on the other hand, to the territory of Liechtenstein.’.
Ta protokol o spremembi morata pogodbenici ratificirati ali potrditi v skladu s svojimi postopki.
Entry into force and application
Protokol o spremembi začne veljati prvega dne januarja po zadnjem uradnem obvestilu.
This Amending Protocol requires ratification or approval by the Contracting Parties in accordance with their own procedures.
Kar zadeva izmenjavo podatkov na zaprosilo, izmenjava podatkov v skladu s tem protokolom o spremembi velja za zaprosila, poslana na dan začetka njegove veljavnosti ali pozneje za podatke, povezane s proračunskimi leti, ki se začnejo prvega dne januarja leta, v katerem začne veljati ta protokol o spremembi.
The Contracting Parties shall notify each other of the completion of these procedures.
Člen 10 Sporazuma v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi, se uporablja še naprej, razen če se uporablja člen 5 Sporazuma, kakor je bil spremenjen s tem protokolom o spremembi.
This Amending Protocol shall enter into force on the first day of January following the last notification.
Ne glede na odstavka 1 in 2 še naprej veljajo naslednje obveznosti na podlagi Sporazuma v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi:
In respect of information exchange upon request, the exchange of information provided for in this Amending Protocol shall be applicable to requests made on or after the date of its entry into force for information that relates to fiscal years beginning on or after the first day of January of the year of the entry into force of this Amending Protocol.
obveznosti Lihtenštajna in plačilnih zastopnikov s sedežem v Lihtenštajnu iz člena 2 Sporazuma v obliki, kakršna je pred njegovo spremembo v skladu s tem protokolom o spremembi ter obveznosti Lihtenštajna in osnovne obveznosti plačilnih zastopnikov s sedežem v Lihtenštajnu v skladu s členom 8 Sporazuma v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi, veljajo še naprej, in sicer do 30. junija leta, v katerem začne veljati ta protokol o spremembi, ali dokler navedene obveznosti niso izpolnjene;
Article 10 of the Agreement in the form prior to its amendment by this Amending Protocol shall continue to apply unless Article 5 of the Agreement as amended by this Amending Protocol applies.
obveznosti držav članic iz člena 9 Sporazuma v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi, v zvezi z davčnim odtegljajem, pobranim v zadnjem letu veljavnosti Sporazuma v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi, in prejšnjih letih, veljajo še naprej, dokler niso izpolnjene.
Notwithstanding paragraphs 1 and 2, the following obligations under the Agreement in the form prior to its amendment by this Amending Protocol shall continue to apply, as follows:
Jeziki
the obligations of Liechtenstein and of paying agents established therein under Article 2 of the Agreement in the form prior to its amendment by this Amending Protocol and the obligations of Liechtenstein and the underlying obligations of paying agents established therein under Article 8 of the Agreement in the form prior to its amendment by this Amending Protocol shall continue to apply until 30 June of the year of the entry into force of this Amending Protocol or until those obligations have been fulfilled;
Ta protokol je sestavljen v dveh izvodih v angleškem, bolgarskem, češkem, danskem, estonskem, finskem, francoskem, grškem, hrvaškem, italijanskem, latvijskem, litovskem, madžarskem, malteškem, nemškem, nizozemskem, poljskem, portugalskem, romunskem, slovaškem, slovenskem, španskem in švedskem jeziku, pri čemer so besedila v vseh teh jezikih enako verodostojna.
the obligations of Member States under Article 9 of the Agreement in the form prior to its amendment by this Amending Protocol, with regard to withholding tax levied during the last year of applicability of the Agreement in the form prior to its amendment by this Amending Protocol and previous years, shall continue to apply until those obligations have been fulfilled.
V POTRDITEV TEGA so spodaj podpisani pooblaščenci podpisali ta protokol.
Languages
UL EU L 157, 26.6.2003, str. 38.
This Amending Protocol shall be drawn up in duplicate in the Bulgarian, Croatian, Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish languages, each text being equally authentic.
UL EU L 281, 23.11.1995, str. 31.
OJ EU L 157, 26.6.2003, p. 38.
55 (Uradni list Lihtenštajna 2002 št. 55).
OJ EU L 281, 23.11.1995, p. 31.
UL EU L 64, 11.3.2011, str. 1.
Liechtensteinisches Landesgesetzblatt 2002 Nr. 55 (Liechtenstein Law Gazette 2002 No 55).
pa za Račune nižje vrednosti.
OJ EU L 64, 11.3.2011, p. 1.
Če država članica ali Lihtenštajn dovoli, da se postopki dolžne skrbnosti za Nove račune uporabijo za Že obstoječe račune, še naprej veljajo pravila, ki se sicer uporabljajo za Že obstoječe račune.
to Lower Value Accounts.
ODDELEK III:
Where a Member State or Liechtenstein allows New Account due diligence procedures to be used for Preexisting Accounts, the rules otherwise applicable to Preexisting Accounts continue to apply.
DOLŽNA SKRBNOST PRI ŽE OBSTOJEČIH RAČUNIH POSAMEZNIKOV
SECTION III
A. Uvod.
DUE DILIGENCE FOR PREEXISTING INDIVIDUAL ACCOUNTS
Za opredelitev Računov, o katerih se poroča, med Že obstoječimi računi posameznikov se uporabljajo naslednji postopki.
A. Introduction.
B. Računi nižje vrednosti.
The following procedures apply for purposes of identifying Reportable Accounts among Preexisting Individual Accounts.
Za Račune nižje vrednosti se uporabljajo naslednji postopki.
B. Lower Value Accounts.
Naslov prebivališča.
The following procedures apply with respect to Lower Value Accounts.
Če je v evidencah Poročevalske finančne institucije naslov trenutnega prebivališča posameznega Imetnika računa, pridobljen na podlagi dokaznih listin, lahko Poročevalska finančna institucija posameznega Imetnika računa za davčne namene obravnava kot rezidenta države članice, Lihtenštajna ali druge jurisdikcije, kjer ima naslov, da lahko tako določi, ali je takšen posamezni Imetnik računa Oseba, o kateri se poroča.
Residence Address.
Iskanje po elektronski evidenci.
If the Reporting Financial Institution has in its records a current residence address for the individual Account Holder based on Documentary Evidence, the Reporting Financial Institution may treat the individual Account Holder as being a resident for tax purposes of the Member State or Liechtenstein or other jurisdiction in which the address is located for purposes of determining whether such individual Account Holder is a Reportable Person.
Če se Poročevalska finančna institucija ne more zanesti na naslov trenutnega prebivališča posameznega Imetnika računa, pridobljen na podlagi dokaznih listin iz pododstavka B(1), mora Poročevalska finančna institucija pregledati, ali je med podatki, ki se lahko iščejo elektronsko in so shranjeni pri njej, kateri koli od naslednjih indicev, ter uporabiti pododstavke B(3) do (6):
Electronic Record Search.
identifikacija Imetnika računa kot rezidenta Jurisdikcije, o kateri se poroča;
If the Reporting Financial Institution does not rely on a current residence address for the individual Account Holder based on Documentary Evidence as set forth in subparagraph B(1), the Reporting Financial Institution must review electronically searchable data maintained by the Reporting Financial Institution for any of the following indicia and apply subparagraphs B(3) to (6):
trenutni poštni naslov ali naslov prebivališča (vključno s poštnim predalom) v Jurisdikciji, o kateri se poroča;
identification of the Account Holder as a resident of a Reportable Jurisdiction;
ena ali več telefonskih številk v Jurisdikciji, o kateri se poroča, in, odvisno od vsebine, nobena v Lihtenštajnu ali državi članici Poročevalske finančne institucije;
current mailing or residence address (including a post office box) in a Reportable Jurisdiction;
trajni nalog (razen za depozitne račune) za prenos sredstev na račun, ki se vodi v Jurisdikciji, o kateri se poroča;
one or more telephone numbers in a Reportable Jurisdiction and no telephone number in Liechtenstein or the Member State of the Reporting Financial Institution, as the context requires;
trenutno veljavno pooblastilo za zastopanje ali podpisovanje, dano osebi z naslovom v Jurisdikciji, o kateri se poroča, ali
standing instructions (other than with respect to a Depository Account) to transfer funds to an account maintained in a Reportable Jurisdiction;
naslov ‚poštno ležeče‘ali ‚v skrbi drugega‘v Jurisdikciji, o kateri se poroča, če Poročevalska finančna institucija v evidenci nima nobenega drugega naslova Imetnika računa.
currently effective power of attorney or signatory authority granted to a person with an address in a Reportable Jurisdiction; or
Če se z elektronskim iskanjem ne odkrije nobeden od indicev, ki so našteti v pododstavku B(2), nadaljnji ukrepi niso potrebni, dokler se ne spremenijo okoliščine, zaradi česar nastane en ali več indicev, povezanih z računom, ali dokler račun ne postane Račun visoke vrednosti.
a “hold mail” instruction or “in-care-of” address in a Reportable Jurisdiction if the Reporting Financial Institution does not have any other address on file for the Account Holder.
Če se z elektronskim iskanjem odkrije kateri koli od indicev, ki so našteti v pododstavkih B(2)(a) do (e), ali če se spremenijo okoliščine, zaradi česar nastane en ali več indicev, povezanih z računom, mora Poročevalska finančna institucija Imetnika računa za davčne namene obravnavati kot rezidenta vsake Jurisdikcije, o kateri se poroča, za katero je ugotovljen indic, razen če se odloči za uporabo pododstavka B(6) in za navedeni račun velja ena od izjem iz navedenega pododstavka.
If none of the indicia listed in subparagraph B(2) are discovered in the electronic search, then no further action is required until there is a change in circumstances that results in one or more indicia being associated with the account, or the account becomes a High Value Account.
Če se z elektronskim iskanjem odkrije naslov ‚poštno ležeče‘ali ‚v skrbi drugega‘ ter se za Imetnika računa ne ugotovijo noben drug naslov in nobeni drugi indici, našteti v pododstavkih B(2)(a) do (e), mora Poročevalska finančna institucija po vrstnem redu, ki najbolj ustreza okoliščinam, uporabiti iskanje po papirni evidenci, opisano v pododstavku C(2), ali od Imetnika računa pridobiti samopotrdilo ali Dokazne listine zaradi ugotavljanja rezidentstva tega Imetnika računa za davčne namene.
If any of the indicia listed in subparagraphs B(2)(a) to (e) are discovered in the electronic search, or if there is a change in circumstances that results in one or more indicia being associated with the account, then the Reporting Financial Institution must treat the Account Holder as a resident for tax purposes of each Reportable Jurisdiction for which an indicium is identified, unless it elects to apply subparagraph B(6) and one of the exceptions in that subparagraph applies with respect to that account.
Če z iskanjem po papirni evidenci ni mogoče odkriti indica in so prizadevanja za pridobitev samopotrdila ali Dokaznih listin neuspešna, mora Poročevalska finančna institucija Pristojnemu organu v svoji državi članici ali Lihtenštajnu, odvisno od vsebine, račun prijaviti kot nedokumentiran račun.
If a “hold mail” instruction or “in-care-of” address is discovered in the electronic search and no other address and none of the other indicia listed in subparagraphs B(2)(a) to (e) are identified for the Account Holder, the Reporting Financial Institution must, in the order most appropriate to the circumstances, apply the paper record search described in subparagraph C(2), or seek to obtain from the Account Holder a self-certification or Documentary Evidence to establish the residence(s) for tax purposes of such Account Holder.
Ne glede na odkritje indicev iz pododstavka B(2) Poročevalski finančni instituciji Imetnika računa ni treba obravnavati kot rezidenta Jurisdikcije, o kateri se poroča, če:
If the paper search fails to establish an indicium and the attempt to obtain the self-certification or Documentary Evidence is not successful, the Reporting Financial Institution must report the account to the Competent Authority of its Member State or Liechtenstein, as the context requires, as an undocumented account.
podatki o Imetniku računa vsebujejo trenutni poštni naslov ali naslov prebivališča v Jurisdikciji, o kateri se poroča, eno ali več telefonskih številk v navedeni Jurisdikciji, o kateri se poroča (in, odvisno od vsebine, nobene v Lihtenštajnu ali državi članici Poročevalske finančne institucije), ali trajni nalog (v zvezi s Finančnimi računi razen Depozitnih računov) za prenos sredstev na račun, ki se vodi v Jurisdikciji, o kateri se poroča, Poročevalska finančna institucija pa pridobi ali je že prej pregledala in ima v evidenci:
Notwithstanding a finding of indicia under subparagraph B(2), a Reporting Financial Institution is not required to treat an Account Holder as a resident of a Reportable Jurisdiction if:
samopotrdilo Imetnika računa jurisdikcije ali jurisdikcij (države članice, Lihtenštajna ali drugih jurisdikcij), katerih rezident je takšen Imetnik računa, ki ne vključuje takšne Jurisdikcije, o kateri se poroča, in
the Account Holder information contains a current mailing or residence address in the Reportable Jurisdiction, one or more telephone numbers in that Reportable Jurisdiction (and no telephone number in Liechtenstein or the Member State of the Reporting Financial Institution, as the context requires) or standing instructions (with respect to Financial Accounts other than Depository Accounts) to transfer funds to an account maintained in a Reportable Jurisdiction, and the Reporting Financial Institution obtains, or has previously reviewed and maintains a record of:
Dokazne listine, ki potrjujejo neporočevalski status Imetnika računa.
a self-certification from the Account Holder of the jurisdiction(s) of residence (being a Member State, Liechtenstein or other jurisdictions) of such Account Holder that does not include such Reportable Jurisdiction; and
podatki o Imetniku računa vsebujejo trenutno veljavno pooblastilo za zastopanje ali podpisovanje, dano osebi z naslovom v Jurisdikciji, o kateri se poroča, Poročevalska finančna institucija pa pridobi ali je že prej pregledala in ima v evidenci:
Documentary Evidence establishing the Account Holder's non-reportable status.
samopotrdilo Imetnika računa jurisdikcije ali jurisdikcij (države članice, Lihtenštajna ali drugih jurisdikcij), katerih rezident je takšen Imetnik računa, ki ne vključuje takšne Jurisdikcije, o kateri se poroča, ali
the Account Holder information contains a currently effective power of attorney or signatory authority granted to a person with an address in the Reportable Jurisdiction, and the Reporting Financial Institution obtains, or has previously reviewed and maintains a record of:
C. Postopki natančnejšega pregleda za Račune visoke vrednosti.
a self-certification from the Account Holder of the jurisdiction(s) of residence (being a Member State, Liechtenstein or other jurisdictions) of such Account Holder that does not include such Reportable Jurisdiction; or
Za Račune visoke vrednosti se uporabljajo naslednji postopki natančnejšega pregleda.
C. Enhanced Review Procedures for High Value Accounts.
V zvezi z Računi visoke vrednosti mora Poročevalska finančna institucija pregledati, ali je med podatki, ki se lahko iščejo elektronsko in so shranjeni pri njej, kateri koli od indicev, opisanih v pododstavku B(2).
The following enhanced review procedures apply with respect to High Value Accounts.
Iskanje po papirni evidenci.
With respect to High Value Accounts, the Reporting Financial Institution must review electronically searchable data maintained by the Reporting Financial Institution for any of the indicia described in subparagraph B(2).
Če zbirke podatkov Poročevalske finančne institucije, ki se lahko pregledujejo elektronsko, vsebujejo razpredelke za vse podatke, opisane v pododstavku C(3), in te podatke tudi zajemajo, nadaljnje iskanje po papirnih evidencah ni potrebno.
Paper Record Search.
Če elektronske zbirke podatkov ne zajemajo vseh navedenih podatkov, mora Poročevalska finančna institucija v zvezi z Računom visoke vrednosti pregledati tudi trenutno glavno datoteko stranke, ali obstaja kateri koli od indicev, opisanih v pododstavku B(2), in če v trenutni glavni datoteki stranke ni teh podatkov, še naslednje dokumente, povezane z računom, ki jih je Poročevalska finančna institucija pridobila v zadnjih petih letih: