natgillin/translations-raw huggingface dataset:
An Entity is a “Related Entity” of another Entity if either Entity controls the other Entity, or the two Entities are under common control.
Izraz ‚standardizirani sistem sektorskih oznak‘ pomeni sistem oznak za klasifikacijo ustanov po poslovni dejavnosti za namene, ki niso davčni nameni.
For this purpose control includes direct or indirect ownership of more than 50 per cent of the vote and value in an Entity.
Pred začetkom veljavnosti Protokola o spremembi, podpisanega dne 27. maja 2015, države članice obvestijo Švico in Švica obvesti Evropsko komisijo o tem, ali so uveljavljale katero od možnosti iz tega pododstavka.
A Member State or Switzerland shall have the option of defining an Entity as a “Related Entity” of another Entity if (a) either Entity controls the other Entity; (b) the two Entities are under common control; or (c) the two Entities are Investment Entities described in subparagraph A(6)(b), are under common management, and such management fulfils the due diligence obligations of such Investment Entities.
ODDELEK IX
For this purpose, control includes direct or indirect ownership of more than 50 % of the vote and value in an Entity.
UČINKOVITO IZVAJANJE
Before the entry into force of the Amending Protocol 27 May 2015, Member States shall communicate to Switzerland and Switzerland shall communicate to the European Commission whether they have exercised the option provided for in this subparagraph.
Vse države članice in Švica morajo imeti pravila in upravne postopke, s katerimi zagotovijo učinkovito izvajanje in spoštovanje navedenih postopkov poročanja in dolžne skrbnosti, med drugim:
The term “TIN” means Taxpayer Identification Number (or functional equivalent in the absence of a Taxpayer Identification Number).
pravila, s katerimi se Finančnim institucijam, osebam ali posrednikom prepreči uvajanje praks, katerih namen je izogibanje postopkom poročanja in dolžne skrbnosti;
The term “Documentary Evidence” includes any of the following:
pravila, v skladu s katerimi morajo Poročevalske finančne institucije voditi evidenco ukrepov, sprejetih za izvajanje postopkov poročanja in dolžne skrbnosti, in kakršnih koli dokazil, na katere se pri tem oprejo, ter ustrezne ukrepe za pridobitev teh evidenc;
a certificate of residence issued by an authorised government body (for example, a government or agency thereof, or a municipality) of the jurisdiction (being a Member State, Switzerland or other jurisdiction) in which the payee claims to be a resident.
upravne postopke, s katerimi se preveri, ali Poročevalske finančne institucije spoštujejo postopke poročanja in dolžne skrbnosti, ter upravne postopke za nadaljnje ukrepanje s Poročevalsko finančno institucijo, ko se sporočijo nedokumentirani računi;
with respect to an individual, any valid identification issued by an authorised government body (for example, a government or agency thereof, or a municipality), that includes the individual's name and is typically used for identification purposes.
upravne postopke za zagotovitev, da je pri Subjektih in računih, ki so po notranjem pravu opredeljeni kot Neporočevalske finančne institucije in kot Izključeni računi, tveganje, da se bodo uporabili za izogibanje davku, še naprej nizko, in
with respect to an Entity, any official documentation issued by an authorised government body (for example, a government or agency thereof, or a municipality) that includes the name of the Entity and either the address of its principal office in the jurisdiction (being a Member State, Switzerland or other jurisdiction) in which it claims to be a resident or the jurisdiction (being a Member State, Switzerland or other jurisdiction) in which the Entity was incorporated or organised.
učinkovite določbe o izvrševanju, da se odpravi neizpolnjevanje obveznosti.
any audited financial statement, third-party credit report, bankruptcy filing, or securities regulator's report.
PRILOGA II
With respect to a Preexisting Entity Account, each Member State or Switzerland shall have the option to allow Reporting Financial Institutions to use as Documentary Evidence any classification in the Reporting Financial Institution's records with respect to the Account Holder that was determined based on a standardised industry coding system, that was recorded by the Reporting Financial Institution consistent with its normal business practices for purposes of AML/KYC Procedures or another regulatory purposes (other than for tax purposes) and that was implemented by the Reporting Financial Institution prior to the date used to classify the Financial Account as a Preexisting Account, provided that the Reporting Financial Institution does not know or does not have reason to know that such classification is incorrect or unreliable.
Dopolnilna pravila o poročanju in dolžni skrbnosti za podatke o finančnih računih
The term “standardised industry coding system” means a coding system used to classify establishments by business type for purposes other than tax purposes.
Sprememba okoliščin
Before the entry into force of the Amending Protocol signed on 27 May 2015, Member States shall communicate to Switzerland and Switzerland shall communicate to the European Commission whether they have exercised the option provided for in this subparagraph.
‚Sprememba okoliščin‘ vključuje vsakršno spremembo, zaradi katere se dodajo podatki, pomembni za status osebe, ali ki je kako drugače v nasprotju s statusom takšne osebe.
SECTION IX
Poleg tega sprememba okoliščin zajema vsakršno spremembo računa Imetnika računa ali dodajanje podatkov takšnemu računu (vključno z dodatkom, zamenjavo ali drugo spremembo Imetnika računa) oziroma vsakršno spremembo računa, povezanega s takšnim računom, ali dodajanje podatkov takšnemu računu (ob uporabi pravil o seštevanju računov iz pododstavkov C(1) do (3) oddelka VII Priloge I), če takšna sprememba ali dodajanje podatkov vpliva na status Imetnika računa.
EFFECTIVE IMPLEMENTATION
Če se je Poročevalska finančna institucija oprla na preverjanje naslova bivališča iz pododstavka B(1) oddelka III Priloge I in zaradi spremembe okoliščin spozna ali utemeljeno domneva, da je izvirna dokazna listina (ali druga enakovredna dokumentacija) nepravilna ali nezanesljiva, mora do poznejšega od datumov, in sicer bodisi do zadnjega dne zadevnega koledarskega leta ali drugega ustreznega poročevalskega obdobja bodisi v 90 koledarskih dneh po obvestilu o takšni spremembi okoliščin ali odkritju takšne spremembe, pridobiti samopotrdilo in novo Dokazno listino, da za davčne namene določi bivališče(-a) imetnika računa.
Each Member State and Switzerland must have rules and administrative procedures in place to ensure effective implementation of, and compliance with, the reporting and due diligence procedures set out above including:
Če Poročevalska finančna institucija do tega datuma ne more pridobiti samopotrdila ali nove Dokazne listine, mora izvesti postopek iskanja po elektronski evidenci iz pododstavkov B(2) do (6) oddelka III Priloge I.
rules to prevent any Financial Institutions, persons or intermediaries from adopting practices intended to circumvent the reporting and due diligence procedures;
Samopotrdilo za Nove račune subjekta
rules requiring Reporting Financial Institutions to keep records of the steps undertaken and any evidence relied upon for the performance of the reporting and due diligence procedures procedures and adequate measures to obtain those records;
Glede Novih računov subjekta se lahko Poročevalska finančna institucija pri določanju, ali je Obvladujoča oseba Pasivnega nefinančnega subjekta Oseba, o kateri se poroča, opre le na samopotrdilo Imetnika računa ali Obvladujoče osebe.
administrative procedures to verify Reporting Financial Institutions' compliance with the reporting and due diligence procedures; administrative procedures to follow up with a Reporting Financial Institution when undocumented accounts are reported;
Rezidentstvo Finančne institucije
administrative procedures to ensure that the Entities and accounts defined in domestic law as Non-Reporting Financial Institutions and Excluded Accounts continue to have a low risk of being used to evade tax; and
Finančna institucija je rezidentka države članice, Švice ali druge Sodelujoče jurisdikcije, če je pod jurisdikcijo te države članice, Švice ali druge Sodelujoče jurisdikcije (torej lahko Sodelujoča jurisdikcija uveljavi, da ji mora finančna institucija poročati).
effective enforcement provisions to address non-compliance.
Na splošno velja, da je finančna institucija, ki je rezidentka države članice, Švice ali druge Sodelujoče jurisdikcije za davčne namene, pod jurisdikcijo te države članice, Švice ali druge Sodelujoče jurisdikcije in tako Finančna institucija države članice, Finančna institucija Švice ali Finančna institucija druge sodelujoče jurisdikcije.
ANNEX II
Pri skrbniškem skladu, ki je Finančna institucija (ne glede na to, ali je rezident države članice, Švice ali druge Sodelujoče jurisdikcije za davčne namene), se šteje, da je pod jurisdikcijo države članice, Švice ali druge Sodelujoče jurisdikcije, če je eden ali več njegovih skrbnikov rezidentov te države članice, Švice 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 državi članici, Švici ali drugi Sodelujoči jurisdikciji, ker je rezident te druge Sodelujoče jurisdikcije za davčne namene.
Complementary Reporting and Due Diligence rules for financial account information
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, Švice ali druge Sodelujoče jurisdikcije in tako Finančna institucija države članice, Švice ali druge Sodelujoče jurisdikcije, če:
Change in circumstances
je ustanovljena v skladu z zakoni te države članice, Švice ali druge Sodelujoče jurisdikcije,
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.
je njen sedež uprave (tudi dejanske uprave) v državi članici, Švici ali drugi Sodelujoči jurisdikciji, ali
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.
se nad njo izvaja finančni nadzor v državi članici, Švici ali drugi Sodelujoči jurisdikciji.
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.
Kadar je Finančna institucija (razen skrbniškega sklada) rezidentka dveh ali več Sodelujočih jurisdikcij (države članice, Švice ali druge Sodelujoče jurisdikcije), zanjo veljajo obveznosti glede poročanja in dolžne skrbnosti sodelujoče jurisdikcije, v kateri ima Finančni račun oziroma račune.
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.
Vodenje računa
Self-certification for New Entity Accounts
Pri določanju, katera Finančna institucija vodi račun, na splošno velja naslednje:
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 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);
Residence of a Financial Institution
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);
A Financial Institution is “resident” in a Member State, Switzerland or another Participating Jurisdiction if it is subject to the jurisdiction of such Member State, Switzerland or another Participating Jurisdiction (i.e., the Participating Jurisdiction is able to enforce reporting by the Financial Institution).
v primeru kakršnega koli lastniškega ali dolžniškega deleža v Finančni instituciji, ki predstavlja Finančni račun, zadevna Finančna institucija;
In general, where a Financial Institution is resident for tax purposes in a Member State, Switzerland or another Participating Jurisdiction, it is subject to the jurisdiction of such Member State, Switzerland or another Participating Jurisdiction and it is, thus, a Member State Financial Institution, Swiss Financial Institution or another Participating Jurisdiction 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 the case of a trust that is a Financial Institution (irrespective of whether it is resident for tax purposes in a Member State, Switzerland or another Participating Jurisdiction), the trust is considered to be subject to the jurisdiction of a Member State, Switzerland or another Participating Jurisdiction if one or more of its trustees are resident in such Member State, Switzerland 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, Switzerland or another Participating Jurisdiction), because it is resident for tax purposes in such other Participating Jurisdiction.
Skrbniški skladi, ki so Pasivni nefinančni subjekti
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, Switzerland or another Participating Jurisdiction and it is, thus, a Member State, Switzerland or another Participating Jurisdiction Financial Institution if:
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.
it is incorporated under the laws of the Member State, Switzerland or another Participating Jurisdiction;
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 has its place of management (including effective management) in the Member State, Switzerland or another Participating Jurisdiction; or
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 is subject to financial supervision in the Member State, Switzerland or another Participating Jurisdiction.
Naslov sedeža Subjekta
Where a Financial Institution (other than a trust) is resident in two or more Participating Jurisdictions (being a Member State, Switzerland 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).
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, Švici ali drugi jurisdikciji, za katero zatrjuje, da je njen rezident, bodisi državo članico, Švico ali drugo jurisdikcijo, v kateri je bil Subjekt ustanovljen ali organiziran.
Account maintained
Naslov sedeža Subjekta je načeloma kraj, v katerem je njegova dejanska uprava.
In general, an account would be considered to be maintained by a Financial Institution as follows:
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 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).
Prav tako naslov, kjer se v skladu z napotki hrani vsa pošta, ni naslov sedeža Subjekta.
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).
v Republiki Poljski: Minister Finansów ali pooblaščeni predstavnik,
in the case of any equity or debt interest in a Financial Institution that constitutes a Financial Account, by such Financial Institution.
v Portugalski republiki: O Ministro das Finanças ali pooblaščeni predstavnik,
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.
v Romuniji: Președintele Agenției Naționale de Administrare Fiscală ali pooblaščeni predstavnik,
Trusts that are Passive NFEs
v Republiki Sloveniji: Minister za finance ali pooblaščeni predstavnik,
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 Slovaški republiki: Minister financií 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.
(aa) v Republiki Finski: Valtiovarainministeriö/Finansministeriet 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.
(ab) v Kraljevini Švedski: Chefen för Finansdepartementet ali pooblaščeni predstavnik,
in the Czech Republic: Ministr financí or an authorised representative, (e) in the Kingdom of Denmark: Skatteministeren or an authorised representative,
SKUPNA IZJAVA POGODBENIC O ČLENU 5 SPORAZUMA
in the Federal Republic of Germany: Der Bundesminister der Finanzen or an authorised representative, (g) in the Republic of Estonia: Rahandusminister or an authorised representative,
Pogodbenici se glede izvajanja člena 5 o izmenjavi podatkov na zahtevo strinjata, da bi bilo treba komentar k členu 26 vzorčne konvencije OECD o davku na dohodek in kapital upoštevati kot razlago.
in the Hellenic Republic: Ο Υπουργός Οικονομίας και Οικονομικών or an authorised representative, (i) in the Kingdom of Spain: El Ministro de Economía y Hacienda or an authorised representative, (j) in the French Republic: Le Ministre chargé du budget or an authorised representative, (k) in the Republic of Croatia: Ministar financija or an authorised representative (l) in Ireland: The Revenue Commissioners or their authorised representative,
SKUPNA IZJAVA POGODBENIC O DELU III(A) PRILOGE I K SPORAZUMU
in the Italian Republic: Il Capo del Dipartimento per le Politiche Fiscali or an authorised representative, (n) in the Republic of Cyprus: Υπουργός Οικονομικών or an authorised representative, (o) in the Republic of Latvia: Finanšu ministrs or an authorised representative,
Pogodbenici se strinjata, da bosta proučili praktični pomen oddelka III(A) Priloge I, v skladu s katerim za Zavarovalne pogodbe z odkupno vrednostjo ali Pogodbe rentnega zavarovanja ni potreben pregled, identifikacija ali poročanje, če zakonodaja Poročevalski finančni instituciji učinkovito preprečuje prodajo takšne Pogodbe rezidentom Jurisdikcije, o kateri se poroča.
in the Republic of Lithuania: Finansų ministras or an authorised representative, (q) in the Grand Duchy of Luxembourg: Le Ministre des Finances or an authorised representative, (r) in Hungary: A pénzügyminiszter or an authorised representative, (s) in the Republic of Malta: Il-Ministru responsabbli għall-Finanzi or an authorised representative, (t) in the Kingdom of the Netherlands: De Minister van Financiën or an authorised representative, (u) in the Republic of Austria: Der Bundesminister für Finanzen or an authorised representative,
Pogodbenici enotno razlagata, da zakonodaja Poročevalski finančni instituciji na podlagi oddelka III(A) Priloge I prodajo Zavarovalnih pogodb z odkupno vrednostjo in Pogodb rentnega zavarovanja rezidentom Jurisdikcije, o kateri se poroča, učinkovito preprečuje le, kadar zakonodaja Evropske unije in nacionalna zakonodaja držav članic ali švicarska zakonodaja, ki se uporablja za Poročevalsko finančno institucijo, rezidentko Sodelujoče jurisdikcije (države članice ali Švice), navedeni Poročevalski finančni instituciji učinkovito ne preprečuje le prodaje Zavarovalnih pogodb z odkupno vrednostjo ali Pogodb rentnega zavarovanja v Jurisdikciji, o kateri se poroča (Švici oziroma državi članici), ampak ta zakonodaja Poročevalski finančni instituciji učinkovito preprečuje tudi prodajo Zavarovalnih pogodb z odkupno vrednostjo ali Pogodb rentnega zavarovanja rezidentom navedene Jurisdikcije, o kateri se poroča, v katerih koli drugih okoliščinah.
in the Republic of Poland: Minister Finansów or an authorised representative,
V tem okviru bo posamezna država članica obvestila Evropsko komisijo, ki bo obvestila Švico, če veljavna zakonodaja Evropske unije in nacionalna zakonodaja navedene države članice Poročevalskim finančnim institucijam v Švici preprečujeta prodajo takih pogodb njenim rezidentom, ne glede na to kje so bile te pogodbe zaključene.
in the Portuguese Republic: O Ministro das Finanças or an authorised representative,
V skladu s tem bo Švica obvestila Evropsko komisijo, ki bo obvestila države članice, če švicarska zakonodaja Poročevalskim finančnim institucijam ene države članice ali več preprečuje prodajo takih pogodb švicarskim rezidentom, ne glede na to kje so pogodbe zaključene.
in Romania: Președintele Agenției Naționale de Administrare Fiscală or an authorised representative,
Ta obvestila se posredujejo pred začetkom veljavnosti Protokola o spremembi glede na predviden pravni položaj po začetku veljavnosti.