natgillin/translations-raw huggingface dataset:
WHEREAS the Contracting Parties agree that, pursuant to the Global Standard and for the purpose of implementing the Agreement between the European Community and the Principality of Liechtenstein providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments (hereinafter referred to as the ‘Agreement’) as amended by this Amending Protocol, the Commentaries to the OECD Model Competent Authority Agreement and the Common Reporting Standard should be used as sources of illustration or interpretation and in order to ensure consistency in application;
OB UPOŠTEVANJU, da se pogodbenici strinjata, da bi bilo treba v skladu s svetovnim standardom in zaradi izvajanja Sporazuma med Evropsko skupnostjo in Kneževino Lihtenštajn o ukrepih, enakovrednih tistim iz Direktive Sveta 2003/48/ES o obdavčevanju dohodka od prihrankov v obliki plačil obresti (v nadaljnjem besedilu: Sporazum), kakor je spremenjen s tem protokolom o spremembi, komentarje k vzorčnemu sporazumu OECD med pristojnimi organi in skupni standard poročanja upoštevati kot ponazoritev ali razlago, da se zagotovi dosledna uporaba,
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 [1], and desire to improve international tax compliance by further building on that relationship;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 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 [1], in želita z nadaljnjo krepitvijo navedenega sodelovanja izboljšati spoštovanje davčnih predpisov na mednarodni ravni,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,
WHEREAS Liechtenstein joined the European Economic Area (EEA) in 1995;
OB UPOŠTEVANJU, da se je Lihtenštajn pridružil Evropskemu gospodarskemu prostoru (EGP) leta 1995;
WHEREAS the conclusions on a homogenous extended single market and EU relations with Non-EU Western European countries adopted by the Council of the European Union in December 2014 acknowledged the key role played by the Agreement on the European Economic Area throughout the last 20 years in advancing economic relations and internal market integration between the EU and the those EFTA States which are part of the EEA;
OB UPOŠTEVANJU, da je bila v sklepih o homogenem razširjenem enotnem trgu in odnosih EU z zahodnoevropskimi državami, ki niso članice EU, ki jih je Svet Evropske unije sprejel decembra 2014, priznana ključna vloga, ki jo je imel Sporazum o Evropskem gospodarskem prostoru v zadnjih 20 letih za pospeševanje gospodarskih odnosov in povezovanje notranjega trga med EU in državami Efte, ki so del EGP,
WHEREAS the Agreement as amended by this Amending Protocol should remain without prejudice to the rights of Member States on the one hand and Liechtenstein on the other to address bilaterally other matters related to cooperation in fiscal matters, including issues of double taxation, provided that the obligations set forth under the Agreement as amended by this Amending Protocol are not affected;
OB UPOŠTEVANJU, da Sporazum, kakor je spremenjen s tem protokolom o spremembi, še naprej ne bi smel posegati v pravice držav članic EU na eni strani in Lihtenštajna na drugi strani do dvostranske obravnave drugih zadev, povezanih s sodelovanjem na fiskalnem področju, vključno z vprašanji dvojnega obdavčevanja, če to ne vpliva na obveznosti, določene v Sporazumu, kakor ga spreminja ta protokol o spremembi,
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 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 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 [2] lays down specific data protection rules which apply also to the exchanges of information covered by this Amending Protocol,WHEREAS Liechtenstein has implemented Directive 95/46/EC by means of the Data Protection Act of 14 March 2002 [3];
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.
WHEREAS the Member States and Liechtenstein have in place (i) appropriate safeguards to ensure that the information received pursuant to the Agreement as amended by this Amending Protocol remains confidential and is used solely for the purposes of, and by the persons or authorities concerned with, the assessment, or collection or recovery of, the enforcement or prosecution in respect of, or the determination of appeals in relation to taxes, or the oversight of these, as well as for other authorised purposes, and (ii) the infrastructure for an effective exchange relationship (including established processes for ensuring timely, accurate, secure and confidential information exchanges, effective and reliable communications, and capabilities to promptly resolve questions and concerns about exchanges or requests for exchanges and to administer the provisions of Article 4 of the Agreement as amended by this Amending Protocol);
Glede na razlike med zakonodajami držav članic in Lihtenštajna bi se morali pri določanju najdaljšega obdobja hrambe sklicevati na pravila o zastaranju, ki so določena v notranji davčni zakonodaji posameznega upravljavca podatkov,
WHEREAS Reporting Financial Institutions, sending Competent Authorities and receiving Competent Authorities, as data controllers, should retain information processed in accordance with the Agreement as amended by this Amending Protocol for no longer than necessary to achieve the purposes thereof.
OB UPOŠTEVANJU, da sta kategoriji Poročevalskih finančnih institucij in Računov, o katerih se poroča, ki sta zajeti v Sporazumu, kakor je spremenjen s tem protokolom o spremembi, oblikovani tako, da se omejijo priložnosti, da bi se davkoplačevalci s prenašanjem sredstev v Finančne institucije ali z vlaganjem v finančne produkte, ki so izvzeti iz področja uporabe Sporazuma, kakor je spremenjen s tem protokolom o spremembi, izognili poročanju.
Given the differences in Member States' and Liechtenstein's legislation, the maximum retention period should be set by reference to the statute of limitations provided by each data controller's domestic tax legislation.
Kljub temu bi morale biti nekatere Finančne institucije in računi, pri katerih obstaja majhno tveganje, da se bodo uporabili za izogibanje davku, izvzeti iz področja uporabe.
WHEREAS the categories of Reporting Financial Institutions and Reportable Accounts covered by the Agreement as amended by this Amending Protocol are designed to limit the opportunities for taxpayers to avoid being reported by shifting assets to Financial Institutions or investing in financial products that are outside the scope of the Agreement as amended by this Amending Protocol.
Pragovi se na splošno ne bi smeli vključiti, saj bi se jim bilo mogoče, če bi račune razdelili med več Finančnih institucij, brez težav izogniti.
However, certain Financial Institutions and accounts that present a low risk of being used to evade tax should be excluded from the scope.
Finančni podatki, ki jih je treba sporočiti in izmenjati, se ne nanašajo le na celotni zadevni dohodek (obresti, dividende in podobne vrste dohodkov), temveč tudi na stanje na računu in iztržke od prodaje Finančnih sredstev, da bi se lahko ukrepalo v primerih, ko poskušajo davkoplačevalci skriti kapital, ki že sam predstavlja dohodek, ali sredstva, pri katerih je bil utajen davek.
Thresholds should not be generally included as they could easily be circumvented by splitting accounts into different Financial Institutions.
Obdelava podatkov v skladu s Sporazumom, kakor je spremenjen s tem protokolom o spremembi, je torej potrebna in sorazmerna, da se davčnim upravam držav članic in Lihtenštajna omogoči, da pravilno in nedvoumno identificirajo zadevne davkoplačevalce, uveljavljajo in izvršujejo svoje davčne zakonodaje v čezmejnih primerih, ocenijo verjetnost, da bodo storjene davčne utaje, in se izognejo nepotrebnim nadaljnjim preiskavam –
The financial information which is required to be reported and exchanged should concern not only all relevant income (interests, dividends and similar types of income) but also account balances and sale proceeds from Financial Assets, in order to address situations where a taxpayer seeks to hide capital that in itself represents income or assets with regard to which tax has been evaded.
DOGOVORILI O NASLEDNJEM:
Therefore, the processing of information under the Agreement as amended by this Amending Protocol is necessary for and proportionate to the purpose of enabling Member States' and Liechtenstein's tax administrations to correctly and unequivocally identify the taxpayers concerned, to administer and enforce their tax laws in cross-border situations, to assess the likelihood of tax evasion being perpetrated and to avoid unnecessary further investigations,
Člen 1
HAVE AGREED AS FOLLOWS:
Sporazum med Evropsko skupnostjo in Kneževino Lihtenštajn o ukrepih, enakovrednih tistim iz Direktive Sveta 2003/48/ES o obdavčevanju dohodka od prihrankov v obliki plačil obresti (v nadaljnjem besedilu: Sporazum), se spremeni:
Article 1
Naslov se nadomesti z naslednjim:
The Agreement between the European Community and the Principality of Liechtenstein providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments (hereinafter referred to as the ‘Agreement’) shall be amended as follows:
„Sporazum med Evropsko unijo in Kneževino Lihtenštajn o avtomatični izmenjavi podatkov o finančnih računih za izboljšanje spoštovanja davčnih predpisov na mednarodni ravni“
The title shall be replaced by:
Členi 1 do 21 se nadomestijo z naslednjim:
‘Agreement between the European Union and the Principality of Liechtenstein on the automatic exchange of financial account information to improve international tax compliance’
„Člen 1
Articles 1 to 21 shall be replaced by:
Opredelitev pojmov
‘Article 1
Izrazi, uporabljeni v tem sporazumu, pomenijo naslednje:
Definitions
‚Evropska unija‘ pomeni Unijo, kakor je bila ustanovljena s Pogodbo o Evropski uniji, in vključuje ozemlja, na katerih se uporablja Pogodba o delovanju Evropske unije, pod pogoji, določenimi v slednji pogodbi;
For the purposes of this Agreement,
‚država članica‘ pomeni državo članico Evropske unije;
“European Union” means the Union as established by the Treaty on European Union and includes the territories in which the Treaty on the Functioning of the European Union is applied under the conditions laid down in that latter Treaty.
‚Lihtenštajn‘ pomeni Kneževino Lihtenštajn;
“Member State” means a Member State of the European Union.
‚Pristojni organi Lihtenštajna‘ oziroma ‚Pristojni organi držav članic‘ pomeni organe, navedene pod točko (a) oziroma točkami (b) do (ac) Priloge III.
“Liechtenstein” means the Principality of Liechtenstein.
Priloga III je sestavni del tega sporazuma.
“Competent Authorities of Liechtenstein” and “Competent Authorities of the Member States” means the authorities listed in Annex III, under (a) and under (b) to (ac) respectively.
Seznam Pristojnih organov v Prilogi III se lahko spremeni s preprostim obvestilom, ki ga drugi pogodbenici pošlje Lihtenštajn za organ iz točke (a) v Prilogi in Evropska unija za druge organe iz točk (b) do (ac) v Prilogi;
Annex III shall form an integral part of this Agreement.
‚Finančna institucija države članice‘ pomeni (i) katero koli Finančno institucijo, ki je rezidentka države članice, ne vključuje pa podružnic navedene Finančne institucije, ki so zunaj te države članice, in (ii) katero koli podružnico Finančne institucije, ki ni rezidentka navedene države članice, če je navedena podružnica v navedeni državi članici;
The list of Competent Authorities in Annex III may be amended by simple notification of the other Contracting Party by Liechtenstein for the authority referred to in (a) therein and by the European Union for the authorities referred to in (b) to (ac) therein.
‚Finančna institucija Lihtenštajna‘ pomeni (i) katero koli Finančno institucijo, ki je rezidentka Lihtenštajna, ne vključuje pa podružnic navedene Finančne institucije, ki so zunaj Lihtenštajna, in (ii) katero koli podružnico Finančne institucije, ki ni rezidentka Lihtenštajna, če je navedena podružnica v Lihtenštajnu;
“Member State Financial Institution” means (i) any Financial Institution that is resident in a Member State, excluding any branch of that Financial Institution that is located outside that Member State, and (ii) any branch of a Financial Institution that is not resident in that Member State, if that branch is located in that Member State.
‚Poročevalska finančna institucija‘ odvisno od vsebine pomeni katero koli Finančno institucijo države članice ali Finančno institucijo Lihtenštajna, ki ni Neporočevalska finančna institucija;
“Liechtenstein Financial Institution” means (i) any Financial Institution that is resident in Liechtenstein, excluding any branch of that Financial Institution that is located outside Liechtenstein, and (ii) any branch of a Financial Institution that is not resident in Liechtenstein, if that branch is located in Liechtenstein.
‚Račun, o katerem se poroča‘ odvisno od vsebine pomeni Račun države članice, o katerem se poroča, ali Račun Lihtenštajna, o katerem se poroča, če je bil kot tak opredeljen v skladu s postopki dolžne skrbnosti v skladu s prilogama I in II, ki so vzpostavljeni v navedeni državi članici ali Lihtenštajnu;
“Reporting Financial Institution” means any Member State Financial Institution or Liechtenstein Financial Institution, as the context requires, that is not a Non-Reporting Financial Institution.
‚Račun države članice, o katerem se poroča‘ pomeni Finančni račun, ki ga vodi Poročevalska finančna institucija Lihtenštajna in je v lasti ene ali več Oseb države članice, ki so Osebe, o katerih se poroča, ali Pasivnega NFS z eno ali več Obvladujočimi osebami, ki so Osebe države članice, o katerih se poroča;
“Reportable Account” means a Member State Reportable Account or a Liechtenstein Reportable Account, as the context requires, provided it has been identified as such pursuant to due diligence procedures, consistent with Annexes I and II, in place in that Member State or Liechtenstein.
‚Račun Lihtenštajna, o katerem se poroča‘ pomeni Finančni račun, ki ga vodi Poročevalska finančna institucija države članice in je v lasti ene ali več Oseb Lihtenštajna, ki so Osebe, o katerih se poroča, ali Pasivnega NFS z eno ali več Obvladujočimi osebami, ki so Osebe Lihtenštajna, o katerih se poroča;
“Member State Reportable Account” means a Financial Account that is maintained by a Liechtenstein Reporting Financial Institution and held by one or more Member State Persons that are Reportable Persons or by a Passive NFE with one or more Controlling Persons that is a Member State Reportable Person.
‚Oseba države članice‘ pomeni posameznika ali Subjekt, ki ga Poročevalska finančna institucija Lihtenštajna opredeli za rezidenta države članice v skladu s postopki dolžne skrbnosti v skladu s prilogama I in II, oziroma zapuščino pokojnika, ki je bil rezident države članice;
“Liechtenstein Reportable Account” means a Financial Account that is maintained by a Member State Reporting Financial Institution and held by one or more Liechtenstein Persons that are Reportable Persons or by a Passive NFE with one or more Controlling Persons that is a Liechtenstein Reportable Person.
‚Oseba Lihtenštajna‘ pomeni posameznika ali Subjekt, ki ga Poročevalska finančna institucija države članice opredeli za rezidenta Lihtenštajna v skladu s postopki dolžne skrbnosti v skladu s prilogama I in II, oziroma zapuščino pokojnika, ki je bil rezident Lihtenštajna.
“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 [4] 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.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.
“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.
Člen 2
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 [4] 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.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
Article 2
Pristojni organ Lihtenštajna in Pristojni organ posamezne države članice ter Pristojni organ posamezne države članice in Pristojni organ Lihtenštajna si v skladu z določbami tega člena in na podlagi veljavnih pravil o poročanju in dolžni skrbnosti v skladu s prilogama I in II, ki sta sestavni del tega sporazuma, vsako leto avtomatično izmenjata podatke, pridobljene v skladu s takimi pravili, ki so določeni v odstavku 2.
Automatic Exchange of Information with Respect to Reportable Accounts
Podatki, ki se izmenjajo v primeru države članice glede posameznega Računa Lihtenštajna, o katerem se poroča, in v primeru Lihtenštajna glede posameznega Računa države članice, o katerem se poroča, so:
Pursuant to the provisions of this Article and subject to the applicable reporting and due diligence rules consistent with Annexes I and II, which shall form an integral part of this Agreement, the Competent Authority of Liechtenstein will annually exchange with each of the Member States' Competent Authorities and each of the Member States' Competent Authorities will annually exchange with the Competent Authority of Liechtenstein on an automatic basis the information obtained pursuant to such rules and specified in paragraph 2.
ime, naslov, IŠD ter datum in kraj rojstva (v primeru posameznikov) vsake Osebe, o kateri se poroča in ki je Imetnik računa, v primeru Subjekta, ki je Imetnik računa in za katerega se po uporabi postopkov dolžne skrbnosti iz prilog I in II ugotovi, da ima eno ali več Obvladujočih oseb, ki so Osebe, o katerih se poroča, pa ime, naslov in IŠD Subjekta ter ime, naslov, IŠD ter datum in kraj rojstva vsake Osebe, o kateri se poroča;
The information to be exchanged is, in the case of a Member State with respect to each Liechtenstein Reportable Account, and in the case of Liechtenstein with respect to each Member State Reportable Account:
številka računa (ali ustrezna oznaka, če ni številke računa);
the name, address, TIN and date and place of birth (in the case of an individual) of each Reportable Person that is an Account Holder of the account and, in the case of any Entity that is an Account Holder and that, after application of due diligence procedures consistent with Annexes I and II, is identified as having one or more Controlling Persons that is a Reportable Person, the name, address, and TIN of the Entity and the name, address, TIN and date and place of birth of each Reportable Person;
ime in morebitna identifikacijska številka Poročevalske finančne institucije;
the account number (or functional equivalent in the absence of an account number);
stanje na računu ali vrednost računa (vključno z Odkupno vrednostjo ali vrednostjo ob odstopu v primeru Zavarovalne pogodbe z odkupno vrednostjo ali Pogodbe rentnega zavarovanja) ob koncu zadevnega koledarskega leta ali drugega ustreznega poročevalskega obdobja ali, če je bil račun zaprt med takim letom ali obdobjem, neposredno pred zaprtjem računa;
the name and identifying number (if any) of the Reporting Financial Institution;
v primeru kakršnega koli Skrbniškega računa: