natgillin/translations-raw huggingface dataset:
in other agreements that the European Union has negotiated in parallel on the same subject matter with the Swiss Confederation, the Principality of Andorra, the Principality of Liechtenstein and the Republic of San Marino, although some of these agreements contain further details concerning confidentiality and data protection because of the different positions on the subject of the Principality of Monaco and these four other countries, to the extent strictly necessary to allow the European Union Member States to comply with the requirements imposed on them by Union law in their relations with jurisdictions outside the European Union.
katerega bruto dohodek izhaja zlasti iz investiranja ali reinvestiranja Finančnih sredstev oziroma trgovanja z njimi, če ga upravlja drug subjekt, ki je Depozitna institucija, Skrbniška institucija, Določena zavarovalna družba ali Investicijski subjekt iz točke A(6)(a).
JOINT DECLARATION OF THE CONTRACTING PARTIES ON THE AGREEMENT AND THE ANNEXES
PRILOGA IV
The Contracting Parties agree, regarding the implementation of the Agreement and Annexes I and II thereto, to use the Commentaries to the OECD Model Competent Authority Agreement and Common Reporting Standard as a source of illustration or interpretation and in order to ensure consistency in application.
SEZNAM PRISTOJNIH ORGANOV POGODBENIC
JOINT DECLARATION OF THE CONTRACTING PARTIES ON ARTICLE 5 OF THE AGREEMENT
Za namene tega sporazuma so ‚pristojni organi‘ pogodbenic naslednji organi:
The Contracting Parties agree, regarding the implementation of Article 5 of the Agreement on the Exchange of Information upon Request, that the Commentary to Article 26 of the OECD Model Tax Convention on Income and on Capital should be a source of interpretation.
v Kneževini Monako: le Conseiller de gouvernement- Ministre des finances et de l'économie ali pooblaščeni predstavnik;
JOINT DECLARATION BY THE CONTRACTING PARTIES ON ARTICLE 2 OF THE AMENDING PROTOCOL
v Kraljevini Belgiji: De Minister van Financiën/le ministre des finances ali pooblaščeni predstavnik;
With reference to Article 2 of the Amending Protocol, the Contracting Parties agree that the provisional application of the Amending Protocol implies:
v Republiki Bolgariji: Изпълнителният директор на Националната агенция за приходите ali pooblaščeni predstavnik;
that the Principality of Monaco and the Member States and their financial institutions shall apply the reporting and due diligence rules consistent with Annexes I and II as of 1 January 2017 in view of meeting their obligations under Article 3(3) of the Agreement as amended by this Amending Protocol.
v Češki republiki: Ministr financí ali pooblaščeni predstavnik;
The obligations laid down in Article 3(3) of the Agreement as amended by this Amending Protocol shall not, however, be applicable to the Contracting Parties until the requirements for entry into force laid down in Article 2(1) of the Amending Protocol are met,
v Kraljevini Danski: Skatteministeren ali pooblaščeni predstavnik;
that the Member States are authorised from 1 January 2017 to send requests for information to the Principality of Monaco under Article 5 of the Agreement as amended by this Amending Protocol but the Principality of Monaco may choose to respond to such requests only after the conditions for entry into force laid down in Article 2(1) of the Amending Protocol are met,
v Zvezni republiki Nemčiji: Der Bundesminister der Finanzen ali pooblaščeni predstavnik;
that the Principality of Monaco and its financial institutions, taking into account the provisional application of this Amending Protocol, may choose to suspend application of their obligations under the Agreement between the European Community and the Principality of Monaco providing for measures equivalent to those laid down in Council Directive 2003/48/EC in the form prior to its amendment by this Amending Protocol from 1 January 2017, unless otherwise specified in Article 2(4) of the Amending Protocol.
v Republiki Estoniji: Rahandusminister ali pooblaščeni predstavnik;
D. Review of Pre-existing High Value Individual Accounts must be completed by 31 December 2017.
v Helenski republiki: Ο Υπουργός Οικονομίας και Οικονομικών ali pooblaščeni predstavnik;
Review of Pre-existing Lower Value Individual Accounts must be completed by 31 December 2018.
v Kraljevini Španiji: El Ministro de Economía y Hacienda ali pooblaščeni predstavnik;
the gross income of which is primarily attributable to investing, reinvesting, or trading in Financial Assets, if the Entity is managed by another Entity that is a Depository Institution, a Custodial Institution, a Specified Insurance Company, or an Investment Entity described in subparagraph A(6)(a)
v Francoski republiki: le ministre chargé du budget ali pooblaščeni predstavnik;
ANNEX IV
v Republiki Hrvaški: Ministar financija ali pooblaščeni predstavnik;
LIST OF COMPETENT AUTHORITIES OF THE CONTRACTING PARTIES
na Irskem: The Revenue Commissioners ali njihovi pooblaščeni predstavniki;
For the purposes of this Agreement, the authorities listed below are ‘Competent Authorities’ of the Contracting Parties:
v Italijanski republiki: Il Direttore Generale delle Finanze ali pooblaščeni predstavnik;
in the Principality of Monaco: le Conseiller de gouvernement-Ministre des finances et de l'économie ou un représentant autorisé;
v Republiki Ciper: Υπουργός Οικονομικών ali pooblaščeni predstavnik;
in the Kingdom of Belgium: de Minister van Financiën/le Ministre des Finances or an authorised representative;
v Republiki Latviji: Finanšu ministrs ali pooblaščeni predstavnik;
in the Republic of Bulgaria: Изпълнителният директор на Националната агенция за приходите or an authorised representative;
v Republiki Litvi: Finansų ministras ali pooblaščeni predstavnik;
in the Czech Republic: Ministr financí or an authorised representative,
v Velikem vojvodstvu Luksemburg: Le Ministre des finances ali pooblaščeni predstavnik;
in the Kingdom of Denmark: Skatteministeren or an authorised representative;
na Madžarskem: A pénzügyminiszter ali pooblaščeni predstavnik;
in the Federal Republic of Germany: der Bundesminister der Finanzen or an authorised representative;
v Republiki Malti: Il-Ministru responsabbli għall-Finanzi ali pooblaščeni predstavnik;
in the Republic of Estonia: Rahandusminister or an authorised representative;
v Kraljevini Nizozemski: De Minister van Financiën ali pooblaščeni predstavnik;
in the Hellenic Republic: Ο Υπουργός Οικονομίας και Οικονομικών or an authorised representative;
v Republiki Avstriji: Der Bundesminister für Finanzen ali pooblaščeni predstavnik;
in the Kingdom of Spain: el Ministro de Economía y Hacienda or an authorised representative;
Finančna institucija s 1. januarjem 2017 ali pred tem datumom izvaja politike in postopke, da prepreči preplačilo stranke nad zneskom v višini 50000 USD ali enakovrednim zneskom, izraženim v domači valuti posamezne države članice ali Monaka, 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 točke C oddelka VII o seštevanju stanj na računih in pretvorbi valut.
in the French Republic: le Ministre chargé du budget 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 Croatia: Ministar financija or an authorised representative;
Finančna institucija s 1. januarjem 2017 ali pred tem datumom izvaja politike in postopke, da prepreči preplačilo stranke nad zneskom v višini 50000 USD ali enakovrednim zneskom, izraženim v domači valuti posamezne države članice ali Monaka, 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 točke C oddelka VII o pretvorbi valut.
in Ireland: the Revenue Commissioners or their 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 Italian Republic: il Direttore Generale delle Finanze 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 informacije, ki jih je zbrala in so povezane z upravičencem, vsebujejo indice iz točke B oddelka III.
in the Republic of Cyprus: Υπουργός Οικονομικών or an authorised representative;
Če Poročevalska finančna institucija spozna ali utemeljeno domneva, da je upravičenec Oseba, o kateri se poroča, mora upoštevati postopke iz točke B oddelka III.
WHEREAS the Contracting Parties have a long-standing and close cooperation in tax matters, in particular on the application of measures equivalent to those laid down in Council Directive 2003/48/EC of 3 June 2003 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 medsebojnega sodelovanja v davčnih zadevah, zlasti na področju uporabe ukrepov, enakovrednih tistim iz Direktive Sveta 2003/48/ES z dne 3. junija 2003 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 come to an agreement to improve international tax compliance based on reciprocal automatic exchange of information subject to the confidentiality and other protections referred to in this amending Protocol, including provisions limiting the use of the information exchanged,
OB UPOŠTEVANJU, da želita pogodbenici doseči sporazum za izboljšanje spoštovanja davčnih predpisov na mednarodni ravni na podlagi vzajemne avtomatične izmenjave informacij ob upoštevanju določb o varstvu zaupnosti in drugih tovrstnih določb iz tega protokola o spremembi, vključno z določbami, ki omejujejo uporabo izmenjanih informacij,
WHEREAS Article 12 of the Agreement between the European Community and the Principality of Monaco providing for measures equivalent to those laid down in Council Directive 2003/48/EC (hereinafter referred to as ‘the Agreement’), which in its current form prior to its amendment by this Amending Protocol limits the transmission of information to requests concerning acts constituting tax fraud, should be aligned on the OECD standard on transparency and exchange of information in tax matters in order to satisfy the objectives of this Standard as laid down in detail in Article 5(1) of the Agreement resulting from this Amending Protocol and in compliance with the guarantees of confidentiality and protection of personal data provided for in Article 6 of the Agreement resulting from this Amending Protocol and Annex III thereto,
OB UPOŠTEVANJU, da je treba člen 12 Sporazuma med Evropsko skupnostjo in Kneževino Monako o ukrepih, enakovrednih tistim iz Direktive Sveta 2003/48/ES (v nadaljnjem besedilu: Sporazum), v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi, ki izmenjavo informacij na zahtevo omejuje na dejanja, ki predstavljajo kaznivo dejanje davčne prevare, uskladiti s standardom OECD o preglednosti in izmenjavi informacij v davčnih zadevah, da se bo natančno upošteval namen tega standarda iz člena 5(1) Sporazuma, ki izhaja iz tega protokola o spremembi, ter spoštovale določbe o zaupnosti in varstvo o osebnih podatkih iz člena 6 Sporazuma, ki izhaja iz tega protokola o spremembi, in njegove priloge III,
WHEREAS, for Member States, 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 in the European Union which also apply to the exchanges of information effected by the Member States that are covered by the Agreement resulting from this Amending Protocol,
OB UPOŠTEVANJU, da Direktiva Evropskega parlamenta in Sveta 95/46/ES z dne 24. oktobra 1995 o varstvu posameznikov pri obdelavi osebnih podatkov in o prostem pretoku takih podatkov za države članice določa posebna pravila o varstvu podatkov v Evropski uniji, ki veljajo tudi za izmenjavo informacij, ki jo izvedejo države članice in so zajete v Sporazumu, ki izhaja iz tega protokola o spremembi,
WHEREAS the protection of personal data in the Principality of Monaco is governed by Law No 1.165 of 23 December 1993 on the protection of personal data as amended by Law No 1.240 of 2 July 2001 and Law No 1.353 of 4 December 2008, which entered into force on 1 April 2009, including the conditions of implementation as set out in Sovereign Order No 2.230 of 19 June 2009,
OB UPOŠTEVANJU, da Zakon št. 1165 z dne 23. decembra 1993 o varstvu osebnih podatkov kakor je bil spremenjen z Zakonom št. 1240 z dne 2. julija 2001 in Zakonom št. 1353 z dne 4. decembra 2008, ki je začel veljati 1. aprila 2009, vključno s pogoji za izvajanje iz Odredbe št. 2230 z dne 19. junija 2009 ureja varstvo osebnih podatkov v Kneževini Monako,
WHEREAS on the date of signing of this Amending Protocol the European Commission has not yet adopted a decision pursuant to Article 25(6) of Directive 95/46/EC finding that the Principality of Monaco ensures an adequate level of protection of personal data,
OB UPOŠTEVANJU, da Evropska komisija na datum podpisa tega protokola o spremembi ni sprejela sklepa v skladu s členom 25(6) Direktive 95/46/ES, s katerim bi ugotovila, da Kneževina Monako zagotavlja ustrezno raven varstva osebnih podatkov,
Any capitalised term not otherwise defined in this Agreement shall have the meaning attributed to it at the time: (i) for Member States, by Council Directive 2011/16/EU on administrative cooperation in the field of taxation or, where applicable, by the domestic law of the Member State applying the Agreement, and (ii) for Monaco, by its domestic law, such meaning being consistent with the meaning set forth in Annexes I and II.
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 Monako na podlagi njegove nacionalne zakonodaje, tak pomen pa je skladen s pomenom iz prilog I in II.
Any term not otherwise defined in this Agreement shall, unless the context requires otherwise or the Competent Authority of a Member State and the Competent Authority of Monaco agree to a common meaning as provided for in Article 7 (if 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, by 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 Monaco, by its domestic law, any meaning attributed by the applicable tax laws of the jurisdiction concerned (a Member State or Monaco) prevailing over a meaning given to the term under other laws of that jurisdiction.
Vsak izraz, ki ni drugače opredeljen v tem sporazumu, ima, razen če iz vsebine izhaja drugače oziroma se Pristojni organ države članice in Pristojni organ Monaka ne dogovorita o skupnem pomenu v skladu s členom 7 (če to dovoljuje nacionalna zakonodaja), tak pomen, kot ga ima v tistem trenutku v zakonodaji 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, nacionalni zakonodaji zadevne države članice ter (ii) za Monako na podlagi njegove nacionalne zakonodaje pomen, kot ga ima v veljavni davčni zakonodaji zadevne jurisdikcije (države članice ali Monaka), ki prevlada nad pomenom, ki se izrazu dodeli v drugih pravnih aktih zadevne jurisdikcije.
individual and collective portfolio management; or
drugo vlaganje, vodenje ali upravljanje Finančnih sredstev ali denarja za druge osebe;
otherwise investing, administering, or managing Financial Assets or money on behalf of other persons;
katerega bruto dohodek izhaja zlasti iz investiranja ali reinvestiranja Finančnih sredstev oziroma trgovanja z njimi, če ga upravlja drug subjekt, ki je Depozitna institucija, Skrbniška institucija, Določena zavarovalna družba ali Investicijski subjekt iz točke A(6)(a).
the gross income of which is primarily attributable to investing, reinvesting, or trading in Financial Assets, if the Entity is managed by another Entity that is a Depository Institution, a Custodial Institution, a Specified Insurance Company, or an Investment Entity described in subparagraph A(6)(a)
Za Subjekt velja, da je njegov osrednji posel opravljanje ene ali več od dejavnosti iz točke A(6)(a), oziroma bruto dohodek Subjekta za namene iz točke A(6)(b) izhaja zlasti iz investiranja ali reinvestiranja Finančnih sredstev oziroma trgovanja z njimi, če je njegov bruto dohodek iz zadevnih dejavnosti enak ali večji od 50 % njegovega bruto dohodka v krajšem od naslednjih obdobij: (i) triletnem obdobju, ki se konča 31. decembra pred letom, v katerem se opravi določitev; ali (ii) obdobju obstoja Subjekta, če je to krajše od treh let.
An Entity is treated as primarily conducting as a business one or more of the activities described in subparagraph A(6)(a), or an Entity's gross income is primarily attributable to investing, reinvesting, or trading in Financial Assets for the purposes of subparagraph A(6)(b), if the Entity's gross income attributable to the relevant activities equals or exceeds 50 % of the Entity's gross income during the shorter of: (i) the three-year period ending on 31 December of the year preceding the year in which the determination is made; or (ii) the period during which the Entity has been in existence.
Izraz ‚Investicijski subjekt‘ ne zajema Subjekta, ki je Aktivni nefinančni subjekt, ker izpolnjuje katero od meril iz točke D(9)(d) do (g).
The term ‘Investment Entity’ does not include an Entity that is an Active NFE because that Entity meets any of the criteria in subparagraphs D(9)(d) to (g).
Ta odstavek se razlaga skladno z besedilom iz opredelitve izraza ‚finančna institucija‘ v priporočilih Projektne skupine za finančno ukrepanje.
This paragraph shall be interpreted in a manner consistent with similar language set forth in the definition of ‘financial institution’ in the Financial Action Task Force Recommendations.
Izraz ‚Finančno sredstvo‘ zajema vrednostni papir (na primer delnico družbe, lastniški delež ali upravičeni lastniški delež v partnerstvu ali skrbniškem skladu, ki ima razpršeno lastništvo ali s katerim se javno trguje, oziroma menico, obveznico, zadolžnico ali drugo dokazilo o zadolženosti), delež v partnerstvu, blago, posel zamenjave (na primer zamenjavo obrestnih mer, valutno zamenjavo, zamenjavo osnove, določitev najvišje in najnižje obrestne mere, blagovno zamenjavo, kapitalsko zamenjavo, zamenjavo delniških indeksov in podobne dogovore), Zavarovalno pogodbo in Pogodbo rentnega zavarovanja ter vsakršno udeležbo (vključno s standardizirano ali nestandardizirano terminsko pogodbo ali opcijo) v vrednostnem papirju, deležu v partnerstvu, blagu, poslu zamenjave oziroma Zavarovalni pogodbi ali Pogodbi rentnega zavarovanja.
The term ‘Financial Asset’ includes a security (for example, a share of stock in a corporation; partnership or beneficial ownership interest in a widely held or publicly traded partnership or trust; note, bond, debenture, or other evidence of indebtedness), partnership interest, commodity, swap (for example, interest rate swaps, currency swaps, basis swaps, interest rate caps, interest rate floors, commodity swaps, equity swaps, equity index swaps, and similar agreements), Insurance Contract or Annuity Contract, or any interest (including a futures or forward contract or option) in a security, partnership interest, commodity, swap, Insurance Contract, or Annuity Contract.
Izraz ‚Finančno sredstvo‘ ne vključuje nedolžniškega, neposrednega deleža v nepremičnini.
The term ‘Financial Asset’ does not include a non-debt, direct interest in real property.
Izraz ‚Določena zavarovalna družba‘ pomeni Subjekt, ki je zavarovalna družba (ali holdinška družba zavarovalne družbe) in izda Zavarovalno pogodbo z odkupno vrednostjo ali Pogodbo rentnega zavarovanja oziroma je dolžna opravljati plačila v zvezi z njo.
The term ‘Specified Insurance Company’ means any Entity that is an insurance company (or the holding company of an insurance company) which issues, or is obligated to make payments with respect to, a Cash Value Insurance Contract or an Annuity Contract.
B. Neporočevalska finančna institucija
B. Non-Reporting Financial Institution
Izraz ‚Neporočevalska finančna institucija‘ pomeni Finančno institucijo, ki je:
The term ‘Non-Reporting Financial Institution’ means any Financial Institution which is:
Državni subjekt, Mednarodna organizacija ali Centralna banka, razen v zvezi s plačilom, ki izhaja iz obveznosti v zvezi z vrsto komercialne finančne dejavnosti, ki jo opravlja Določena zavarovalna družba, Skrbniška institucija ali Depozitna institucija;
a Governmental Entity, International Organisation or Central Bank, other than with respect to a payment that is derived from an obligation held in connection with a commercial financial activity of a type engaged in by a Specified Insurance Company, Custodial Institution, or Depository Institution;
Pokojninski sklad z veliko udeležbo, Pokojninski sklad z majhno udeležbo, Pokojninski sklad Državnega subjekta, Mednarodne organizacije ali Centralne banke ali Kvalificirani izdajatelj kreditnih kartic;
a Broad Participation Retirement Fund; a Narrow Participation Retirement Fund; a Pension Fund of a Governmental Entity, International Organisation or Central Bank; or a Qualified Credit Card Issuer;
kateri koli drug Subjekt, pri katerem obstaja majhno tveganje, da se bo uporabil za izogibanje davku, in ki ima zelo podobne značilnosti kot Subjekti iz točke B(1)(a) in (b) in je v nacionalnih zakonodajah opredeljen kot Neporočevalska finančna institucija ter je za države članice določen v členu 8(7a) Direktive Sveta 2011/16/EU o upravnem sodelovanju na področju obdavčevanja ter se sporoči Monaku ter se za Monako sporoči Evropski komisiji, če status takšnega Subjekta kot Neporočevalske finančne institucije ni v nasprotju s cilji tega sporazuma;
any other Entity that presents a low risk of being used to evade tax, has substantially similar characteristics to any of the Entities described in subparagraphs B(1)(a) and (b), and is defined in domestic law as a Non-Reporting Financial Institution, and, for Member States, is provided for in paragraph 7a of Article 8 of Council Directive 2011/16/EU on administrative cooperation in the field of taxation and communicated to Monaco and for Monaco, is communicated to the European Commission, provided that the status of such Entity as a Non-Reporting Financial Institution does not frustrate the purposes of this Agreement;
Opravičeni kolektivni naložbeni nosilec; ali
an Exempt Collective Investment Vehicle; or
skrbniški sklad, če je njegov skrbnik Poročevalska finančna institucija, ki v zvezi z vsemi Računi sklada, o katerih se poroča, sporoča vse zahtevane informacije v skladu z oddelkom I.
a trust to the extent that the trustee of the trust is a Reporting Financial Institution and reports all information required to be reported pursuant to Section I with respect to all Reportable Accounts of the trust.
Izraz ‚Državni subjekt‘ pomeni vlado države članice, Monaka ali druge jurisdikcije, katero koli politično enoto države članice, Monaka ali druge jurisdikcije (kar vključuje, da ne bi bilo dvoma, zvezno državo, pokrajino, okrožje ali občino) ali katero koli agencijo ali javni organ v celotni lasti države članice, Monaka ali druge jurisdikcije oziroma katero koli navedeno politično enoto (pri čemer vsak velja za ‚Državni subjekt‘).