natgillin/translations-raw huggingface dataset:
In the case of Preexisting Accounts held by Reporting Financial Institutions located in Austria, all references to “31 December 2015” in this Annex should be read as references to “31 December 2016”.
Pri skrbniškem skladu, ki je Finančna institucija (ne glede na to, ali je rezident države članice, San Marina ali druge Sodelujoče jurisdikcije za davčne namene), se šteje, da je pod jurisdikcijo države članice, San Marina ali druge Sodelujoče jurisdikcije, če je eden ali več njegovih skrbnikov rezidentov te države članice, San Marina ali druge Sodelujoče jurisdikcije, razen če sklad vse podatke, ki jih je treba v skladu s tem sporazumom ali katerim drugim sporazumom, s katerim se izvaja svetovni standard glede Računov, o katerih se poroča in ki jih vodi sklad, sporoča drugi Sodelujoči jurisdikciji (ne glede na to, ali je država članica, San Marino ali druga Sodelujoča jurisdikcija), ker je rezident te druge Sodelujoče jurisdikcije za davčne namene.
ANNEX II
Kadar pa Finančna institucija (razen skrbniškega sklada) nima rezidentstva za davčne namene (na primer ker se obravnava kot davčno pregledna ali je v jurisdikciji, ki nima davka na dohodek), se šteje, da je pod jurisdikcijo države članice, San Marina ali druge Sodelujoče jurisdikcije in tako Finančna institucija države članice, San Marina ali druge Sodelujoče jurisdikcije, če:
COMPLEMENTARY REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATION
je ustanovljena v skladu z zakoni te države članice, San Marina ali druge Sodelujoče jurisdikcije,
Change in circumstances
je njen sedež uprave (tudi dejanske uprave) v državi članici, San Marinu ali drugi Sodelujoči jurisdikciji, ali
A “change in circumstances” includes any change that results in the addition of information relevant to a person's status or otherwise conflicts with such person's status.
se nad njo izvaja finančni nadzor v državi članici, San Marinu ali drugi Sodelujoči jurisdikciji.
In addition, a change in circumstances includes any change or addition of information to the Account Holder's account (including the addition, substitution, or other change of an Account Holder) or any change or addition of information to any account associated with such account (applying the account aggregation rules described in subparagraphs C(1) to (3) of Section VII of Annex I) if such change or addition of information affects the status of the Account Holder.
Kadar je Finančna institucija (razen skrbniškega sklada) rezidentka dveh ali več Sodelujočih jurisdikcij (države članice, San Marina ali druge Sodelujoče jurisdikcije), zanjo veljajo obveznosti glede poročanja in dolžne skrbnosti Sodelujoče jurisdikcije, v kateri ima Finančni račun oziroma račune.
If a Reporting Financial Institution has relied on the residence address test described in subparagraph B(1) of Section III of Annex I and there is a change in circumstances that causes the Reporting Financial Institution to know or have reason to know that the original Documentary Evidence (or other equivalent documentation ) is incorrect or unreliable, the Reporting Financial Institution must, by the later of the last day of the relevant calendar year or other appropriate reporting period, or 90 calendar days following the notice or discovery of such change in circumstances, obtain a self-certification and new Documentary Evidence to establish the residence(s) for tax purposes of the Account Holder.
Vodenje računa
If the Reporting Financial Institution cannot obtain the self-certification and new Documentary Evidence by such date, the Reporting Financial Institution must apply the electronic record search procedure described in subparagraphs B(2) to (6) of Section III of Annex I.
Pri določanju, katera Finančna institucija vodi račun, na splošno velja naslednje:
Self-certification for New Entity Accounts
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),
With respect to New Entity Accounts, for the purposes of determining whether a Controlling Person of a Passive NFE is a Reportable Person, a Reporting Financial Institution may only rely on a self-certification from either the Account Holder or the Controlling Person.
v primeru Depozitnega računa Finančna institucija, ki je dolžna opravljati plačila v zvezi z računom (ne pa zastopnik Finančne institucije, ne glede na to, ali je Finančna institucija),
Residence of a Financial Institution
v primeru kakršnega koli lastniškega ali dolžniškega deleža v Finančni instituciji, ki predstavlja Finančni račun, zadevna Finančna institucija,
A Financial Institution is “resident” in a Member State, San Marino or another Participating Jurisdiction if it is subject to the jurisdiction of such Member State, San Marino or another Participating Jurisdiction (i.e., the Participating Jurisdiction is able to enforce reporting by the 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, where a Financial Institution is resident for tax purposes in a Member State, San Marino or another Participating Jurisdiction, it is subject to the jurisdiction of such Member State, San Marino or another Participating Jurisdiction and it is, thus, a Member State Financial Institution, San Marino Financial Institution or another Participating Jurisdiction Financial Institution.
Skrbniški skladi, ki so Pasivni nefinančni subjekti
In the case of a trust that is a Financial Institution (irrespective of whether it is resident for tax purposes in a Member State, San Marino or another Participating Jurisdiction), the trust is considered to be subject to the jurisdiction of a Member State, San Marino or another Participating Jurisdiction if one or more of its trustees are resident in such Member State, San Marino or another Participating Jurisdiction except if the trust reports all the information required to be reported pursuant to this Agreement or another agreement implementing the Global Standard with respect to Reportable Accounts maintained by the trust to another Participating Jurisdiction (being a Member State, San Marino or another Participating Jurisdiction), because it is resident for tax purposes in such other Participating Jurisdiction.
Subjekt, kot je partnerstvo, partnerstvo z omejeno odgovornostjo ali podoben pravni dogovor, ki nima rezidentstva za davčne namene v skladu s pododstavkom D(3) oddelka VIII Priloge I, se obravnava kot rezident jurisdikcije, v kateri ima sedež dejanske uprave.
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, San Marino or another Participating Jurisdiction and it is, thus, a Member State, San Marino or another Participating Jurisdiction Financial Institution if:
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.
it is incorporated under the laws of the Member State, San Marino or another Participating Jurisdiction;
Da pa bi se pri poročanju izognili podvajanju (glede na širok obseg pojma ‚Obvladujoče osebe‘ v zvezi s skrbniškimi skladi), se skrbniški sklad, ki je Pasivni nefinančni subjekt, ne sme razumeti kot podoben pravni dogovor.
it has its place of management (including effective management) in the Member State, San Marino or another Participating Jurisdiction; or
Naslov sedeža Subjekta
it is subject to financial supervision in the Member State, San Marino or another Participating Jurisdiction.
Ena od zahtev iz pododstavka E(6)(c) oddelka VIII Priloge I je, da uradna dokumentacija v zvezi s Subjektom vsebuje bodisi naslov njegovega sedeža v državi članici, San Marinu ali drugi jurisdikciji, za katero zatrjuje, da je njen rezident, bodisi državo članico, San Marino ali drugo jurisdikcijo, v kateri je bil Subjekt ustanovljen ali organiziran.
Where a Financial Institution (other than a trust) is resident in two or more Participating Jurisdictions (being a Member State, San Marino or another Participating Jurisdiction), such Financial Institution will be subject to the reporting and due diligence obligations of the Participating Jurisdiction in which it maintains the Financial Account(s).
Naslov sedeža Subjekta je načeloma kraj, v katerem je njegova dejanska uprava.
Account maintained
Naslov Finančne institucije, pri kateri ima Subjekt račun, poštni predal ali naslov, ki se uporablja izključno za pošto, ni naslov sedeža Subjekta, razen če je to edini naslov, ki ga Subjekt uporablja, in je naveden kot prijavljeni naslov Subjekta v njegovih organizacijskih dokumentih.
In general, an account would be considered to be maintained by a Financial Institution as follows:
Prav tako naslov, kjer se v skladu z napotki hrani vsa pošta, ni naslov sedeža Subjekta.
in the case of a Custodial Account, by the Financial Institution that holds custody over the assets in the account (including a Financial Institution that holds assets in street name for an Account Holder in such institution).
PRILOGA III
in the case of a Depository Account, by the Financial Institution that is obligated to make payments with respect to the account (excluding an agent of a Financial Institution regardless of whether such agent is a Financial Institution).
DODATNI ZAŠČITNI UKREPI ZA VARSTVO PODATKOV V ZVEZI Z OBDELAVO PODATKOV, KI SE ZBIRAJO IN IZMENJUJEJO V OKVIRU TEGA SPORAZUMA
in the case of any equity or debt interest in a Financial Institution that constitutes a Financial Account, by such Financial Institution.
Izrazi, uporabljeni v tem sporazumu pomenijo naslednje:
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.
‚osebni podatki‘ pomenijo katero koli informacijo, ki se nanaša na določeno ali določljivo fizično osebo (‚posameznik, na katerega 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;
Trusts that are Passive NFEs
‚obdelava‘ pomeni kakršen koli postopek ali niz postopkov, ki se izvajajo 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.
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.
Prepoved diskriminacije
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.
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 posameznike brez diskriminacije, zlasti ne glede na državljanstvo, državo stalnega prebivališča ali fizično prisotnost.
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.
Podatki
Address of Entity's principal office
Podatki, ki jih obdelujeta pogodbenici na podlagi tega sporazuma, so relevantni, nujni in sorazmerni za namene, določene v tem sporazumu.
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, San Marino or other jurisdiction in which it claims to be a resident or the Member State, San Marino or other jurisdiction in which the Entity was incorporated or organised.
Pogodbenici ne izmenjata osebnih podatkov, ki razkrivajo rasno ali etnično pripadnost, politična, verska ali filozofska prepričanja, sindikalno pripadnost, ali podatkov o zdravju ali spolnem življenju posameznika.
The address of the Entity's principal office is generally the place in which its place of effective management is situated.
Preglednost ter pravica do dostopa, popravka in izbrisa podatkov
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.
Če se podatki, prejeti na podlagi tega sporazuma od druge jurisdikcije v skladu s pogoji iz člena 6(5) tega sporazuma, v jurisdikciji, ki je podatke prejela, uporabijo za druge namene ali jih jurisdikcija, jih je prejela, posreduje tretji jurisdikciji (drugi državi članici ali San Marinu), Pristojni organ jurisdikcije, ki je podatke prejela in jih uporabi za druge namene ali jih posreduje tretji jurisdikciji, o tem obvesti zadevno Osebo, o kateri se poroča.
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.
To obvestilo se zagotovi dovolj zgodaj, da lahko posameznik uveljavlja svoje pravice do varstva podatkov, vsekakor pa preden jurisdikcija, ki je podatke prejela, te uporabi za druge namene ali jih posreduje tretji jurisdikciji.
ANNEX III
Vsak posameznik ima v zvezi s kakršnimi koli osebnimi podatki, ki se obdelujejo na podlagi tega sporazuma, pravico zahtevati dostop do svojih osebnih podatkov, ki jih obdelujejo Poročevalske finančne institucije in/ali Pristojni organi, in popravek, če so podatki netočni.
ADDITIONAL DATA PROTECTION SAFEGUARDS REGARDING THE TREATMENT OF THE DATA COLLECTED AND EXCHANGED UNDER THIS AGREEMENT
Če je obdelava podatkov nezakonita, lahko posameznik zahteva njihov izbris.
For the purposes of this Agreement the following terms have the following meanings:
Za lažje uveljavljanje te pravice mora imeti vsak posameznik možnost, da prek svojega Pristojnega organa poda zahtevek za dostop do svojih podatkov ter njihov popravek in/ali izbris, ki je naslovljen na drug Pristojni organ.
“personal data” means any information relating to an identified or identifiable natural person (a “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 physical, physiological, mental, economic, cultural or social identity;
Zaprošeni Pristojni organ zagotovi dostop do zadevnih podatkov in, kjer je primerno, posodobitev in/ali popravek netočnih ali nepopolnih podatkov.
“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.
Pravica do pravnega varstva
Non-discrimination
Vsak posameznik ima v zvezi s kakršnimi koli osebnimi podatki, ki se obdelujejo na podlagi tega sporazuma, pravico do učinkovitega upravnega in sodnega varstva ne glede na nacionalnost ali stalno prebivališče v eni ali vseh udeleženih jurisdikcijah.
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 presence.
Avtomatična obdelava podatkov
Data
Pristojni organi ne sprejmejo nobene odločitve, ki ima škodljive pravne učinke za posameznika ali ki nanj znatno vpliva in ki temelji le na avtomatični obdelavi podatkov, namenjeni za oceno nekaterih osebnih vidikov v zvezi z njim.
The data processed by the Contracting Parties under this Agreement shall be relevant, necessary and proportionate to the purposes set out in this Agreement.
Prenosi podatkov organom tretjih držav
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.
Pristojni organ lahko občasno prenese osebne podatke, ki jih prejme na podlagi tega sporazuma, javnim organom v tretjih državah, ki niso države članice ali San Marino, če so izpolnjene vse naslednje okoliščine:
Transparency, right of access, rectification and erasure of data
prenos je potreben za namene, določene v členu 6(4), v tretji državi prejemnici in ta država bo te podatke uporabila samo za te namene;
Where information received from another jurisdiction under this Agreement is, in accordance with the conditions set out in Article 6(5) of this Agreement, used for other purposes within the receiving jurisdiction, or is transmitted by the receiving jurisdiction to a third jurisdiction (being another Member State or San Marino), the Competent Authority of the receiving jurisdiction using the information for other purposes or transmitting it to a third jurisdiction shall inform the individual Reportable Person concerned.
podatki so primerni in sorazmerni glede na namene, za katere se prenesejo;
This information shall be provided in sufficient time for the individual to exercise his data protection rights and, in any case, before the receiving jurisdiction has used the information for the other purposes or transmitted it to the third jurisdiction.
pristojnosti organa tretje države so neposredno povezane z nameni iz člena 6(4);
With respect to any personal data which is processed under this Agreement, any individual shall have the right to request access to his personal data that is processed by the Reporting Financial Institutions and/or the Competent Authorities and to rectification where the data is inaccurate.
tretja država prejemnica zagotavlja enakovredno raven varstva osebnih podatkov, kot jo določa ta sporazum, ter se zaveže, da prejetih podatkov ne bo prenesla nobeni tretji strani;
Where the data is unlawfully processed the individual may request its erasure.
Pristojni organ, ki je informacije posredoval, je zagotovil predhodno soglasje in
To facilitate the exercise of this right, each individual shall be enabled to make requests for access to, rectification and/or erasure of his data which are addressed to the other Competent Authority via his own Competent Authority.
posameznik, na katerega se nanašajo osebni podatki, je bil obveščen o prenosu.
The requested Competent Authority shall provide access to the relevant data and, where appropriate, update and/or correct any inaccurate or incomplete data.
Kakršen koli drug prenos podatkov, prejetih na podlagi tega sporazuma, tretjim stranem, je prepovedan.
Right of redress
Celovitost in varnost podatkov
With respect to any personal data which is processed under this Agreement, any individual shall have the right to effective administrative and judicial redress regardless of his nationality and country of residence in either or all of the jurisdictions involved.
Pogodbenici in Poročevalske finančne institucije morajo imeti v zvezi s podatki, ki se obdelujejo na podlagi tega sporazuma, na voljo:
Automated processing
ustrezne zaščitne ukrepe za zagotovitev, da ti podatki ostanejo zaupni in se uporabljajo le za namene in s strani oseb ali organov iz člena 6;
The Competent Authorities shall not take any decision which produces adverse legal effects concerning an individual or significantly affects him and which is based solely on automated processing of data intended to evaluate certain personal aspects relating to him.
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 tega sporazuma) in
Transfers to authorities of third countries
tehnične in organizacijske ukrepe za preprečevanje nepooblaščenega razkritja ali dostopa, naključnega ali nezakonitega uničenja ali naključne izgube ali predelave ali katere koli druge nezakonite oblike obdelave;
A Competent Authority may occasionally transfer personal data received pursuant to this Agreement to public authorities in third countries, other than the Member States and San Marino, if all of the following circumstances apply:
tehnične in organizacijske ukrepe za popravljanje netočnih informacij in izbris informacij, za katere ni nobene pravne podlage za hrambo.
the transfer is necessary for the purposes specified in Article 6(4) in the receiving third country and the data will be used by the receiving third country only for such purposes;
Pogodbenici zagotovita, da Poročevalske finančne institucije nemudoma obvestijo Pristojni organ v svoji jurisdikciji, kadar utemeljeno menijo, da so temu Pristojnemu organu sporočile nepravilne ali nepopolne informacije.
the data is relevant and proportionate to the purposes for which it is transferred;
Obveščeni Pristojni organ bo sprejel vse ustrezne ukrepe, ki so na voljo v skladu z njegovo nacionalno zakonodajo, da odpravi napake, opisane v obvestilu.
the competences of the third country authority are directly related to the purposes referred to in Article 6(4);
Sankcije
the receiving third country ensures a level of protection of the personal data equivalent to the one established by this Agreement, as well as undertakes not to transfer the received data to any third parties;
Pogodbenici zagotovita, da se morebitna kršitev določb o varstvu osebnih podatkov, določenih v tem sporazumu, kaznuje z učinkovitimi in odvračilnimi sankcijami.
the Competent Authority from which the information was received has provided prior agreement; and
Nadzor
the data subject has been informed of the transfer.
Nadzor nad obdelavo osebnih podatkov s strani Poročevalskih finančnih institucij in Pristojnih organov na podlagi 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) Varuh zaupnosti osebnih podatkov, ustanovljen z Zakonom št. 70 z dne 23. maja 1995, namenjenim ‚Reformi Zakona št. 27 z dne 1. marca 1983‘ o zbiranju, obdelavi in uporabi digitaliziranih osebnih podatkov v San Marinu.
Any other transfers of information received pursuant to this Agreement to third parties shall be prohibited.
Ti organi držav članic in San Marina so pristojni za nadzor, preiskave, ukrepe in pregled ter imajo pristojnost, da kršitve zakonodaje po potrebi posredujejo organom pregona.
Data integrity and security
Organi zlasti zagotovijo, da se pritožbe v zvezi z neskladnostjo evidentirajo, preiščejo, da se nanje odgovori in se na njihovi podlagi sprejmejo ustrezni ukrepi.
With respect to the information processed under this Agreement, the Contracting Parties and the Reporting Financial Institutions shall have in place:
v Republiki Poljski: Minister Finansów ali pooblaščeni predstavnik;
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;
v Portugalski republiki: O Ministro das Finanças ali pooblaščeni predstavnik;