natgillin/translations-raw huggingface dataset:
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.
Po posvetovanjih se lahko ta sporazum spremeni s protokolom ali novim sporazumom med pogodbenicama.
The consultations shall be held within one month of a request by either Contracting Party or as soon as possible in urgent cases.
Kadar pogodbenica začne izvajati spremembo svetovnega standarda, ki jo je sprejela OECD, in želi ustrezno spremeniti Prilogo I in/ali Prilogo II tega sporazuma, o tem obvesti drugo pogodbenico.
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.
Postopek posvetovanja med pogodbenicama se izvede v enem mesecu od obvestila.
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.
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 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.
This shall also include any relevant agreement between one of the Contracting Parties and a third State.
Za pogodbenico se šteje, da je začela izvajati spremembo svetovnega standarda, ki jo je sprejela OECD:
Following the consultations, this Agreement may be amended by means of a protocol or a new agreement between the Contracting Parties.
za države članice: ko je sprememba vključena v Direktivo Sveta 2011/16/EU o upravnem sodelovanju na področju obdavčevanja;
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.
za San Marino: ko je sprememba vključena v nacionalno zakonodajo.
A consultation procedure between the Contracting Parties shall take place within one month from the notification.
Člen 9
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.
Odpoved
A Contracting Party is considered as having implemented a change, adopted by the OECD, to the Global Standard:
Vsaka pogodbenica lahko ta sporazum odpove tako, da o tem pisno obvesti drugo pogodbenico.
for Member States: when the change has been incorporated in Council Directive 2011/16/EU on administrative cooperation in the field of taxation;
Ta odpoved začne učinkovati prvi dan v mesecu po poteku dvanajstih mesecev od datuma obvestila o odpovedi.
for San Marino: when the change has been incorporated into domestic legislation.
V primeru odpovedi vsi podatki, prejeti na podlagi tega sporazuma, ostanejo zaupni in zanje še naprej veljajo (i) za države članice zakoni in predpisi držav članic, ki izvajajo Direktivo 95/46/ES, in (ii) za San Marino določbe Zakona št. 70 z dne 23. maja 1995, namenjenega ‚Reformi Zakona št. 27 z dne 1. marca 1983‘ o zbiranju, obdelavi in uporabi digitaliziranih osebnih podatkov, ter v obeh primerih posebni zaščitni ukrepi za varstvo podatkov iz tega sporazuma, vključno s tistimi iz Priloge III.
Termination
Ozemlje uporabe
Either Contracting Party may terminate this Agreement by giving notice of termination in writing to the other Contracting Party.
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, pod pogoji, določenimi v navedenih pogodbah, ter na drugi strani na ozemlju San Marina.“.
In the event of termination, all information previously received under this Agreement will remain confidential and subject, (i) for Member States, to the provisions of Member States' laws and regulations implementing Directive 95/46/EC and (ii) for San Marino, to the provisions of Law no.
1 Ta protokol o spremembi morata pogodbenici ratificirati ali potrditi v skladu s svojimi postopki.
70 of 23 May 1995, devoted to the “Reform of Law no.
Pogodbenici druga drugo obvestita o zaključku teh postopkov.
27 of 1 March 1983” on Collection, Elaboration and Use of Computerized Personal Data, and, in both cases, to the specific data protection safeguards set out in this Agreement, including those contained in Annex III.
Protokol o spremembi začne veljati prvi dan drugega meseca po zadnjem uradnem obvestilu.
Article 10
Ne glede na odstavek 1 pogodbenici ta protokol o spremembi začasno uporabljata do začetka njegove veljavnosti.
Territorial Scope
Takšna začasna uporaba se začne 1. januarja 2016 na podlagi uradnega obvestila o zaključku svojih notranjih postopkov, potrebnih za takšno začasno uporabo, ki ga vsaka od pogodbenic pošlje drugi pogodbenici do 31. decembra 2015.
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 San Marino.’.
Kar zadeva izmenjavo podatkov na zahtevo, izmenjava podatkov na zahtevo v skladu s tem protokolom o spremembi velja za zahteve, podane 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 Annexes shall be replaced by:
Člen 13 Sporazuma v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi, velja naprej, razen če velja člen 5 Sporazuma, kakor je bil spremenjen s tem protokolom o spremembi.
Entry into force and application
Ne glede na odstavke 1 do 3 še naprej veljajo naslednje obveznosti na podlagi Sporazuma v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi:
This Amending Protocol requires ratification or approval by the Contracting Parties in accordance with their own procedures.
obveznosti San Marina in osnovne obveznosti plačilnih zastopnikov s sedežem v San Marinu v skladu s členom 8 Sporazuma v obliki, kakršna je bila pred spremembo s tem protokolom, in obveznosti San Marina in osnovne obveznosti plačilnih zastopnikov s sedežem v San Marinu v skladu s členom 9 Sporazuma v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi, veljajo še naprej do 30. junija 2016 ali dokler niso izpolnjene;
The Contracting Parties shall notify each other of the completion of these procedures.
obveznosti držav članic iz člena 10 Sporazuma v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi, v zvezi z davčnim odtegljajem, pobranim pri viru leta 2015 in v predhodnih letih, veljajo še naprej, dokler niso izpolnjene.
The Amending Protocol shall enter into force on the first day of the second month following the last notification.
Jeziki
Notwithstanding paragraph 1, the Contracting Parties shall provisionally apply this Amending Protocol pending its entry into force.
Ta protokol o spremembi 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.
Such provisional application shall commence on 1 January 2016 subject to notification by each of the Contracting Parties to the other by 31 December 2015 of the completion of their respective internal procedures necessary for such provisional application.
V POTRDITEV TEGA so spodaj podpisani pooblaščenci podpisali ta protokol.
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.
UL EU L 157, 26.6.2003, str. 38.
Article 13 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.
UL EU L 381, 28.12.2004, str. 33.
Notwithstanding the paragraphs 1 to 3, the following obligations under the Agreement in the form prior to its amendment by this Amending Protocol shall continue to apply, as follows:
UL EU L 281, 23.11.1995, str. 31.
the obligations of San Marino 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 and the obligations of San Marino and the underlying obligations of paying agents established therein under Article 9 of the Agreement in the form prior to its amendment by this Amending Protocol shall continue to apply until 30 June 2016 or until those obligations have been fulfilled;
Bollettino Ufficiale della Repubblica di San Marino, 1.
the obligations of Member States under Article 10 of the Agreement in the form prior to its amendment by this Amending Protocol, with regard to withholding tax levied during 2015 and previous years, shall continue to apply until those obligations have been fulfilled.
6.
Languages
1995.
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 64, 11.3.2011, str.
IN WITNESS WHEREOF, the undersigned Plenipotentiaries have hereunto set their hands.
1.
OJ EU L 157, 26.6.2003, p. 38.
za Nove račune uporabijo za Že obstoječe račune, postopke dolžne skrbnosti za Račune visoke vrednosti pa za Račune nižje vrednosti.
OJ EU L 381, 28.12.2004, p. 33.
Če država članica ali San Marino 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.
OJ EU L 281, 23.11.1995, p. 31.
ODDELEK III
Bollettino Ufficiale della Repubblica di San Marino, 1.6.1995.
DOLŽNA SKRBNOST PRI ŽE OBSTOJEČIH RAČUNIH POSAMEZNIKOV
OJ EU L 64, 11.3.2011, p. 1.
A. Uvod.
Where a Member State or San Marino allows New Account due diligence procedures to be used for Preexisting Accounts, the rules otherwise applicable to Preexisting Accounts continue to apply.
Za opredelitev Računov, o katerih se poroča, med Že obstoječimi računi posameznikov se uporabljajo naslednji postopki.
SECTION III
B. Računi nižje vrednosti.
DUE DILIGENCE FOR PREEXISTING INDIVIDUAL ACCOUNTS
Za Račune nižje vrednosti se uporabljajo naslednji postopki.
A. Introduction.
Naslov prebivališča.
The following procedures apply for purposes of identifying Reportable Accounts among Preexisting Individual 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, San Marina ali druge jurisdikcije, kjer ima naslov, da lahko tako določi, ali je takšen posamezni Imetnik računa Oseba, o kateri se poroča.
B. Lower Value Accounts.
Iskanje po elektronski evidenci.
The following procedures apply with respect to Lower Value Accounts.
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):
Residence Address.
identifikacija Imetnika računa kot rezidenta Jurisdikcije, o kateri se poroča;
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 San Marino or other jurisdiction in which the address is located for purposes of determining whether such individual Account Holder is a Reportable Person.
trenutni poštni naslov ali naslov prebivališča (vključno s poštnim predalom) v Jurisdikciji, o kateri se poroča;
Electronic Record Search.
ena ali več telefonskih številk v Jurisdikciji, o kateri se poroča, in, odvisno od vsebine, nobena v San Marinu ali državi članici Poročevalske finančne institucije;
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):
trajni nalog (razen za Depozitne račune) za prenos sredstev na račun, ki se vodi v Jurisdikciji, o kateri se poroča;
identification of the Account Holder as a resident of a Reportable Jurisdiction;
trenutno veljavno pooblastilo za zastopanje ali podpisovanje, dano osebi z naslovom v Jurisdikciji, o kateri se poroča, ali
current mailing or residence address (including a post office box) 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.
one or more telephone numbers in a Reportable Jurisdiction and no telephone number in the Republic of San Marino or the Member State of the Reporting Financial Institution, as the context requires;
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.
standing instructions (other than with respect to a Depository Account) to transfer funds to an account maintained in a Reportable Jurisdiction;
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.
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 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.
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 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 San Marinu, odvisno od vsebine, račun prijaviti kot nedokumentiran račun.
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.
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 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.
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 San Marinu 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:
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.
samopotrdilo Imetnika računa jurisdikcije ali jurisdikcij (države članice, San Marina ali drugih jurisdikcij), katerih rezident je takšen Imetnik računa, ki ne vključuje takšne Jurisdikcije, o kateri se poroča, in
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 San Marino, as the context requires, as an undocumented account.
Dokazne listine, ki potrjujejo neporočevalski status Imetnika računa;
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:
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:
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 San Marino 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:
samopotrdilo Imetnika računa jurisdikcije ali jurisdikcij (države članice, San Marina ali drugih jurisdikcij), katerih rezident je takšen Imetnik računa, ki ne vključuje takšne Jurisdikcije, o kateri se poroča, ali
a self-certification from the Account Holder of the jurisdiction(s) of residence (being a Member State, San Marino or other jurisdictions) of such Account Holder that does not include such Reportable Jurisdiction; and
Dokazne listine, ki potrjujejo neporočevalski status Imetnika računa.
Documentary Evidence establishing the Account Holder's non-reportable status;
C. Postopki natančnejšega pregleda za Račune visoke vrednosti.
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:
Za Račune visoke vrednosti se uporabljajo naslednji postopki natančnejšega pregleda.
a self-certification from the Account Holder of the jurisdiction(s) of residence (being a Member State, San Marino or other jurisdictions) of such Account Holder that does not include such Reportable Jurisdiction; or
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).
Documentary Evidence establishing the Account Holder's non-reportable status.
Iskanje po papirni evidenci.
C. Enhanced Review Procedures for High Value Accounts.
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.
The following enhanced review procedures apply with respect to High Value Accounts.
Če elektronske zbirke podatkov ne zajemajo vseh teh 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:
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).
najnovejše Dokazne listine, zbrane v zvezi z računom;
Paper Record Search.
najnovejšo pogodbo ali dokumentacijo o odprtju računa;
If the Reporting Financial Institution's electronically searchable databases include fields for, and capture, all of the information described in, subparagraph C(3), then a further paper record search is not required.
najnovejšo dokumentacijo, ki jo pridobi Poročevalska finančna institucija v skladu s Postopki za preprečevanje pranja denarja ali poznavanje strank ali za druge regulativne namene;
If the electronic databases do not capture all of that information, then with respect to a High Value Account, the Reporting Financial Institution must also review the current customer master file and, to the extent not contained in the current customer master file, the following documents associated with the account and obtained by the Reporting Financial Institution within the last five years for any of the indicia described in subparagraph B(2):
katero koli trenutno veljavno pooblastilo za zastopanje ali podpisovanje; in
the most recent Documentary Evidence collected with respect to the account;
kateri koli trenutno veljavni trajni nalog (razen za Depozitne račune) za prenos sredstev.
the most recent account opening contract or documentation;
Izjema, ko zbirke podatkov vsebujejo zadostne podatke.