natgillin/translations-raw huggingface dataset:
Before the start of the due diligence rules foreseen in Annexes I and II, Member States shall communicate to Liechtenstein and Liechtenstein shall communicate to the European Commission when they have taken the necessary steps to give effect to the Agreement as amended by the Amending Protocol.
v Republiki Hrvaški: Ministar financija ali pooblaščeni predstavnik;
D. Review of Preexisting High Value Individual Accounts must be completed by 31 December 2016.
na Irskem: The Revenue Commissioners ali njihov pooblaščeni predstavnik;
Review of Preexisting Lower Value Individual Accounts must be completed by 31 December 2017.
v Italijanski republiki: Il Direttore Generale delle Finanze ali pooblaščeni predstavnik;
SECTION X
v Republiki Ciper: Υπουργός Οικονομικών ali pooblaščeni predstavnik;
IMPLEMENTATION DATES AS REGARDS REPORTING FINANCIAL INSTITUTIONS LOCATED IN AUSTRIA
v Republiki Latviji: Finanšu ministrs ali pooblaščeni predstavnik;
ANNEX III
v Republiki Litvi: Finansų ministras ali pooblaščeni predstavnik;
LIST OF COMPETENT AUTHORITIES OF THE CONTRACTING PARTIES
v Velikem vojvodstvu Luksemburg: Le Ministre des Finances ali pooblaščeni predstavnik;
The Competent Authorities for the purposes of this Agreement are:
naMadžarskem: A pénzügyminiszter ali pooblaščeni predstavnik;
in the Principality of Liechtenstein: Die Regierung des Fürstentums Liechtenstein or an authorised representative,
v Republiki Malti: Il-Ministru responsabbli għall-Finanzi ali pooblaščeni predstavnik;
in the Kingdom of Belgium: De Minister van Financiën/Le Ministre des Finances or an authorised representative,
v Kraljevini Nizozemski: De Minister van Financiën ali pooblaščeni predstavnik;
in the Republic of Bulgaria: Изпълнителният директор на Националната агенция за приходите or an authorised representative,
v Republiki Avstriji: Der Bundesminister für Finanzen ali pooblaščeni predstavnik;
in the Czech Republic: Ministr financí or an authorised representative,
Priloge se nadomestijo z naslednjim:
in the Kingdom of Denmark: Skatteministeren, or an authorised representative,
s 1. januarjem 2016 ali pred njim Finančna institucija izvaja politike in postopke, da prepreči preplačilo stranke nad zneskom, izraženim v domači valuti posamezne države članice ali Lihtenštajna, ki ustreza 50000 USD, ali zagotovi, da se kakršno koli preplačilo stranke nad tem zneskom stranki vrne v 60 dneh, pri čemer se v obeh primerih upoštevajo pravila iz odstavka C oddelka VII o seštevanju računov in pretvorbi valut.
in the Federal Republic of Germany: Der Bundesminister der Finanzen or an authorised representative,
Pri tem se preplačilo stranke ne nanaša na stanja v dobro v višini spornih obveznosti, vključuje pa stanja v dobro, ki so posledica vrnitve blaga;
in the Republic of Estonia: Rahandusminister or an authorised representative,
s 1. januarjem 2016 ali pred njim Finančna institucija izvaja politike in postopke, da prepreči preplačilo stranke nad zneskom, izraženim v domači valuti posamezne države članice ali Lihtenštajna, ki ustreza 50000 USD, ali zagotovi, da se kakršno koli preplačilo stranke nad tem zneskom stranki vrne v 60 dneh, pri čemer se v obeh primerih upoštevajo pravila iz odstavka C oddelka VII o pretvorbi valut.
in the Hellenic Republic: Ο Υπουργός Οικονομίας και Οικονομικών or an authorised representative,
Poročevalska finančna institucija utemeljeno domneva, da je upravičenec po Zavarovalni pogodbi z odkupno vrednostjo ali Pogodbi rentnega zavarovanja Oseba, o kateri se poroča, če podatki, ki jih je zbrala in so povezani z upravičencem, vsebujejo indice, opisane v odstavku B oddelka III.
in the Kingdom of Spain: El Ministro de Economía y Hacienda or an authorised representative,
Če Poročevalska finančna institucija spozna ali utemeljeno domneva, da je upravičenec Oseba, o kateri se poroča, mora upoštevati postopke iz odstavka B oddelka III.
in the French Republic: Le Ministre chargé du budget or an authorised representative,
OB UPOŠTEVANJU, da bi bilo treba člen 10 Sporazuma v obliki, kakršna je pred spremembo s tem protokolom o spremembi, ki trenutno zagotavlja izmenjavo podatkov na zaprosilo, omejenih na dejanja, ki predstavljajo davčno goljufijo ali podobno, uskladiti z različico standarda OECD o preglednosti in izmenjavi podatkov v davčnih zadevah, ki velja ob podpisu Protokola o spremembi, Navedena uskladitev ne bi smela vplivati na možnost, da se neodvisno od pogajanj, predvidenih v členu 10(4) Sporazuma v obliki, kakršna je pred spremembo, izpostavijo druga vprašanja v zvezi z obdavčevanjem, vključno z vprašanji, ki se nanašajo na odpravo ali zmanjšanje dvojnega obdavčevanja dohodka, kot je predvideno v memorandumu o soglasju k Sporazumu v obliki, kakršna je pred spremembo s tem protokolom o spremembi.
WHEREAS the Contracting Parties have a longstanding and close relationship with respect to mutual assistance in tax matters, in particular on the application of measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments, and desire to improve international tax compliance by further building on that relationship;
OB UPOŠTEVANJU, da pogodbenici dolgotrajno in tesno sodelujeta na področju medsebojne pomoči v davčnih zadevah, zlasti na področju uporabe ukrepov, enakovrednih tistim iz Direktive Sveta 2003/48/ES o obdavčevanju dohodka od prihrankov v obliki plačil obresti, in želita z nadaljnjo krepitvijo navedenega sodelovanja izboljšati spoštovanje davčnih predpisov na mednarodni ravni,
WHEREAS the Contracting Parties desire to conclude an agreement to improve international tax compliance based on reciprocal automatic exchange of information, subject to certain confidentiality and other protections, including provisions limiting the use of the information exchanged;
OB UPOŠTEVANJU, da želita pogodbenici skleniti sporazum za izboljšanje spoštovanja davčnih predpisov na mednarodni ravni na podlagi vzajemne avtomatične izmenjave podatkov ob upoštevanju nekaterih določb o varstvu zaupnosti in drugih tovrstnih določb, vključno z določbami, ki omejujejo uporabo izmenjanih podatkov,
In this respect, the EU and its Member States will take into account Liechtenstein's decision to provide for measures equivalent to those laid down in EU legislation on the automatic exchange of financial account information to improve international tax compliance;
OB UPOŠTEVANJU, da je Lihtenštajn Direktivo 95/46/ES uvedel z zakonom o varstvu podatkov z dne 14. marca 2002,
WHEREAS Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data lays down specific data protection rules which apply also to the exchanges of information covered by this Amending Protocol,
OB UPOŠTEVANJU, da imajo države članice in Lihtenštajn vzpostavljene (i) ustrezne zaščitne ukrepe za zagotavljanje, da podatki, prejeti v skladu s Sporazumom, kakor je spremenjen s tem protokolom o spremembi, ostanejo zaupni in se uporabljajo le za namene odmere, pobiranja, izterjave davkov, izvrševanja, pregona ali odločanja o pritožbah v zvezi z davki, nadzora nad njimi in druge zakonsko dovoljene namene, pri čemer jih uporabljajo le osebe ali organi, ki pri tem sodelujejo, in (ii) infrastrukturo za učinkovito izmenjavo podatkov (vključno z uveljavljenimi postopki za zagotavljanje pravočasne, natančne, varne in zaupne izmenjave podatkov, učinkovitim in zanesljivim komunikacijskim sistemom ter zmogljivostmi za hitro reševanje vprašanj in pomislekov o izmenjavi ali zaprosil za izmenjavo podatkov in zagotavljanje izvajanja določb člena 4 Sporazuma, kakor ga spreminja ta protokol o spremembi),
WHEREAS Liechtenstein has implemented Directive 95/46/EC by means of the Data Protection Act of 14 March 2002;
OB UPOŠTEVANJU, da kot upravljavci podatkov Poročevalske finančne institucije, Pristojni organi pošiljatelji in Pristojni organi prejemniki podatkov, ki so obdelani v skladu s Sporazumom, kakor je spremenjen s tem protokolom o spremembi, ne bi smeli hraniti dlje, kot je potrebno za dosego namenov Sporazuma.
“Member State Person” means an individual or Entity that is identified by a Liechtenstein Reporting Financial Institution as resident in a Member State pursuant to due diligence procedures consistent with Annexes I and II, or an estate of a decedent that was a resident of a Member State.
Vsak izraz z veliko začetnico, ki ni drugače opredeljen v tem sporazumu, ima tak pomen, kot ga ima (i) za države članice na podlagi Direktive Sveta 2011/16/EU o upravnem sodelovanju na področju obdavčevanja ali, kjer je primerno, nacionalne zakonodaje države članice, ki uporablja Sporazum, in (ii) za Lihtenštajn na podlagi njegove nacionalne zakonodaje, tak pomen pa je skladen s pomenom iz prilog I in II.
“Liechtenstein Person” means an individual or Entity that is identified by a Member State Reporting Financial Institution as resident in Liechtenstein pursuant to due diligence procedures consistent with Annexes I and II, or an estate of a decedent that was a resident of Liechtenstein.
Vsak izraz z veliko začetnico, ki ni drugače opredeljen v tem sporazumu, Prilogi I ali Prilogi II, razen če iz vsebine izhaja drugače oziroma se Pristojna organa države članice in Lihtenštajna dogovorita o skupnem pomenu v skladu s členom 7 (kot to dovoljuje nacionalna zakonodaja), ima tak pomen, kot ga ima na podlagi zakonodaje zadevne jurisdikcije, ki uporablja ta sporazum, (i) za države članice na podlagi Direktive Sveta 2011/16/EU o upravnem sodelovanju na področju obdavčevanja ali, kjer je primerno, nacionalne zakonodaje zadevne države članice in (ii) za Lihtenštajn na podlagi njegove nacionalne zakonodaje vsak pomen na podlagi veljavne davčne zakonodaje zadevne jurisdikcije (države članice ali Lihtenštajnom), ki prevlada nad pomenom, ki se izrazu dodeli na podlagi drugih zakonodaj navedene jurisdikcije.
Any capitalised term not otherwise defined in this Agreement will have the meaning that it has at that time, (i) for Member States, under Council Directive 2011/16/EU on administrative cooperation in the field of taxation or, where applicable, the domestic law of the Member State applying the Agreement, and (ii) for Liechtenstein, under its domestic law, such meaning being consistent with the meaning set forth in Annexes I and II.
Člen 2
Any term not otherwise defined in this Agreement or in Annexes I or II will, unless the context otherwise requires or the Competent Authority of a Member State and the Competent Authority of Liechtenstein agree to a common meaning as provided for in Article 7 (as permitted by domestic law), have the meaning that it has at that time under the law of the jurisdiction concerned applying this Agreement, (i) for Member States, under Council Directive 2011/16/EU on administrative cooperation in the field of taxation or, where applicable, the domestic law of the Member State concerned, and (ii) for Liechtenstein, under its domestic law, any meaning under the applicable tax laws of the jurisdiction concerned (being a Member State or Liechtenstein) prevailing over a meaning given to the term under other laws of that jurisdiction.
Avtomatična izmenjava podatkov v zvezi z Računi, o katerih se poroča
in the case of any equity or debt interest in a Financial Institution that constitutes a Financial Account, by such Financial Institution.
PRILOGA III
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.
SEZNAM PRISTOJNIH ORGANOV POGODBENIC
Trusts that are Passive NFEs
Pristojni organi za namene tega sporazuma so:
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 Kneževini Lihtenštajn: Die Regierung des Fürstentums Liechtenstein 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 Kraljevini Belgiji: De Minister van Financiën/Le Ministre des Finances 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.
v Republiki Bolgariji: Изпълнителният директор на Националната агенция за приходите ali pooblaščeni predstavnik;
Address of Entity's principal office
v Češki republiki: Ministr financí ali pooblaščeni predstavnik;
One of the requirements described in subparagraph E(6)(c) of Section VIII of Annex I is that, with respect to an Entity, the official documentation include either the address of the Entity's principal office in the Member State, Liechtenstein or other jurisdiction in which it claims to be a resident or the Member State, Liechtenstein or other jurisdiction in which the Entity was incorporated or organised.
v Kraljevini Danski: Skatteministeren ali pooblaščeni predstavnik;
The address of the Entity's principal office is generally the place in which its place of effective management is situated.
v Zvezni republiki Nemčiji: Der Bundesminister der Finanzen ali pooblaščeni predstavnik;
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.
v Republiki Estoniji: Rahandusminister ali pooblaščeni predstavnik;
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.
v Helenski republiki: Ο Υπουργός Οικονομίας και Οικονομικών ali pooblaščeni predstavnik;
ANNEX III
v Kraljevini Španiji: El Ministro de Economía y Hacienda ali pooblaščeni predstavnik;
LIST OF COMPETENT AUTHORITIES OF THE CONTRACTING PARTIES
v Francoski republiki: Le Ministre chargé du budget ali pooblaščeni predstavnik;
The Competent Authorities for the purposes of this Agreement are:
v Republiki Hrvaški: Ministar financija ali pooblaščeni predstavnik;
in the Principality of Liechtenstein: Die Regierung des Fürstentums Liechtenstein or an authorised representative,
na Irskem: The Revenue Commissioners ali njihov pooblaščeni predstavnik;
in the Kingdom of Belgium: De Minister van Financiën/Le Ministre des Finances or an authorised representative,
v Italijanski republiki: Il Direttore Generale delle Finanze ali pooblaščeni predstavnik;
in the Republic of Bulgaria: Изпълнителният директор на Националната агенция за приходите or an authorised representative,
v Republiki Ciper: Υπουργός Οικονομικών ali pooblaščeni predstavnik;
in the Czech Republic: Ministr financí or an authorised representative,
v Republiki Latviji: Finanšu ministrs ali pooblaščeni predstavnik;
in the Kingdom of Denmark: Skatteministeren, or an authorised representative,
v Republiki Litvi: Finansų ministras ali pooblaščeni predstavnik;
in the Federal Republic of Germany: Der Bundesminister der Finanzen or an authorised representative,
v Velikem vojvodstvu Luksemburg: Le Ministre des Finances ali pooblaščeni predstavnik;
in the Republic of Estonia: Rahandusminister or an authorised representative,
naMadžarskem: A pénzügyminiszter ali pooblaščeni predstavnik;
in the Hellenic Republic: Ο Υπουργός Οικονομίας και Οικονομικών or an authorised representative,
v Republiki Malti: Il-Ministru responsabbli għall-Finanzi ali pooblaščeni predstavnik;
in the Kingdom of Spain: El Ministro de Economía y Hacienda or an authorised representative,
v Kraljevini Nizozemski: De Minister van Financiën ali pooblaščeni predstavnik;
in the French Republic: Le Ministre chargé du budget or an authorised representative,
v Republiki Avstriji: Der Bundesminister für Finanzen ali pooblaščeni predstavnik;
in the Republic of Croatia: Ministar financija or an authorised representative
v Republiki Poljski: Minister Finansów ali pooblaščeni predstavnik;
in Ireland: The Revenue Commissioners, or their authorised representative,
v Portugalski republiki: O Ministro das Finanças ali pooblaščeni predstavnik;
in the Italian Republic: Il Direttore Generale delle Finanze or an authorised representative,
v Romuniji: Președintele Agenției Naționale de Administrare Fiscală ali pooblaščeni predstavnik;
in the Republic of Cyprus: Υπουργός Οικονομικών, or an authorised representative,
v Republiki Sloveniji: Minister za finance ali pooblaščeni predstavnik;
in the Republic of Latvia: Finanšu ministrs or an authorised representative,
v Slovaški republiki: Minister financií ali pooblaščeni predstavnik;
in the Republic of Lithuania: Finansų ministras or an authorised representative,
(aa) v Republiki Finski: Valtiovarainministeriö/Finansministeriet ali pooblaščeni predstavnik;
in the Grand Duchy of Luxembourg: Le Ministre des Finances or an authorised representative,
(ab) v Kraljevini Švedski: Chefen för Finansdepartementet ali pooblaščeni predstavnik;
in Hungary: A pénzügyminiszter or an authorised representative,
(ac) v Združenem kraljestvu Velika Britanija in Severna Irska in na evropskih ozemljih, za katerih zunanje odnose je odgovorno Združeno kraljestvo: Commissioners of Inland Revenue ali njihov pooblaščeni predstavnik in pristojni organ v Gibraltarju, ki ga bo Združeno kraljestvo imenovalo v skladu s sprejetimi dogovori glede gibraltarskih oblasti v okviru instrumentov EU in ES in zadevnih pogodb, uradno posredovanih državam članicam in institucijam Evropske unije z dne 19. aprila 2000, kopijo katerih Generalni sekretar Sveta Evropske unije uradno pošlje Lihtenštajnu in ki se uporabljajo za ta sporazum.
in the Republic of Malta: Il-Ministru responsabbli għall-Finanzi or an authorised representative,
SKUPNI IZJAVI POGODBENIC:
in the Kingdom of the Netherlands: De Minister van Financiën or an authorised representative,
SKUPNA IZJAVA POGODBENIC O ČLENU 5 SPORAZUMA
in the Republic of Austria: Der Bundesminister für Finanzen or an authorised representative,
Pogodbenici se glede izvajanja člena 5 o izmenjavi podatkov na zaprosilo strinjata, da bi bilo treba različico komentarja k členu 26 vzorčne konvencije OECD o davku na dohodek in kapital, ki velja ob podpisu Protokola o spremembi, upoštevati kot razlago.
in the Republic of Poland: Minister Finansów or an authorised representative,
Če OECD sprejme nove različice komentarja k členu 26 vzorčne konvencije OECD o davku na dohodek in kapital v naslednjih letih, kadar deluje kot zaprošena jurisdikcija pristojnosti, lahko vsaka država članica ali Lihtenštajn uporablja navedene različice kot razlago, ki nadomešča prejšnje razlage.
in the Portuguese Republic: O Ministro das Finanças or an authorised representative,
Navedena država članica sporoči Lihtenštajnu in Lihtenštajn sporoči Evropski komisiji, ko uporabi prejšnji stavek.
in Romania: Președintele Agenției Naționale de Administrare Fiscală or an authorised representative,
Evropska komisija lahko usklajuje prenos sporočila držav članic Lihtenštajnu in Evropska komisija prenese sporočilo Lihtenštajna vsem državam članicam.
in the Republic of Slovenia: Minister za finance or an authorised representative,
Uporaba ima učinek od datuma sporočila.
in the Slovak Republic: Minister financií or an authorised representative,
SKUPNA IZJAVA POGODBENIC O ZAČETKU VELJAVNOSTI IN IZVAJANJU PROTOKOLA O SPREMEMBI
(aa) in the Republic of Finland: Valtiovarainministeriö/Finansministeriet 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.
(ab) in the Kingdom of Sweden: Chefen för Finansdepartementet or an authorised representative,
Da se doseže navedeni cilj, bosta sprejeli vse mogoče ukrepe.
(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.
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.
JOINT DECLARATIONS OF THE CONTRACTING PARTIES:
D. Pregled Že obstoječih računov visoke vrednosti, katerih imetniki so posamezniki, mora biti končan do 31. decembra 2016.
JOINT DECLARATION OF THE CONTRACTING PARTIES ON ARTICLE 5 OF THE AGREEMENT
Pregled Že obstoječih računov nižje vrednosti, katerih imetniki so posamezniki, mora biti končan do 31. decembra 2017.
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.
ODDELEK X:
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.
DATUMI ZAČETKA IZVAJANJA ZA POROČEVALSKE FINANČNE INSTITUCIJE V AVSTRIJI
Member States shall communicate to Liechtenstein and Liechtenstein shall communicate to the European Commission when they apply the previous sentence.
Priloge se nadomestijo z naslednjim:
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.
s 1. januarjem 2016 ali pred njim Finančna institucija izvaja politike in postopke, da prepreči preplačilo stranke nad zneskom, izraženim v domači valuti posamezne države članice ali Lihtenštajna, ki ustreza 50000 USD, ali zagotovi, da se kakršno koli preplačilo stranke nad tem zneskom stranki vrne v 60 dneh, pri čemer se v obeh primerih upoštevajo pravila iz odstavka C oddelka VII o seštevanju računov in pretvorbi valut.
The application shall take effect as of the date of the communication.
Pri tem se preplačilo stranke ne nanaša na stanja v dobro v višini spornih obveznosti, vključuje pa stanja v dobro, ki so posledica vrnitve blaga;
JOINT DECLARATION OF THE CONTRACTING PARTIES ON THE ENTRY INTO FORCE AND IMPLEMENTATION OF THE AMENDING PROTOCOL
s 1. januarjem 2016 ali pred njim Finančna institucija izvaja politike in postopke, da prepreči preplačilo stranke nad zneskom, izraženim v domači valuti posamezne države članice ali Lihtenštajna, ki ustreza 50000 USD, ali zagotovi, da se kakršno koli preplačilo stranke nad tem zneskom stranki vrne v 60 dneh, pri čemer se v obeh primerih upoštevajo pravila iz odstavka C oddelka VII o pretvorbi valut.