natgillin/translations-raw huggingface dataset:
Such information may also be used for the assessment and enforcement of other taxes and duties covered by Article 2 of Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures [7], or for the assessment and enforcement of compulsory social security contributions.In addition, it may be used in connection with judicial and administrative proceedings that may involve penalties, initiated as a result of infringements of tax law, without prejudice to the general rules and provisions governing the rights of defendants and witnesses in such proceedings.
Takšni podatki se lahko uporabijo tudi za odmero in izterjavo drugih davkov in dajatev iz člena 2 Direktive Sveta 2010/24/EU z dne 16. marca 2010 o vzajemni pomoči pri izterjavi terjatev v zvezi z davki, carinami in drugimi ukrepi [7], ali za odmero in izterjavo obveznih prispevkov za socialno varnost.Poleg tega se lahko uporabijo v zvezi s sodnimi in upravnimi postopki, ki lahko vključujejo sankcije in so bili sproženi zaradi kršitve davčnega prava, in sicer brez poseganja v splošna pravila in predpise, ki urejajo pravice tožencev in prič v takih postopkih.
With the permission of the competent authority of the Member State communicating information pursuant to this Directive, and only in so far as this is allowed under the legislation of the Member State of the competent authority receiving the information, information and documents received pursuant to this Directive may be used for other purposes than those referred to in paragraph 1.
Z dovoljenjem pristojnega organa države članice, ki sporoča podatke v skladu s to direktivo, in samo, če to dovoljuje zakonodaja države članice pristojnega organa, ki prejme podatke, se lahko podatki in dokumenti, prejeti v skladu s to direktivo, uporabijo za drugačne namene, kot so opredeljeni v odstavku 1.
Such permission shall be granted if the information can be used for similar purposes in the Member State of the competent authority communicating the information.
Takšno dovoljenje se izda, če se lahko podatki uporabijo za podobne namene v državi članici pristojnega organa, ki sporoča podatke.
Where a competent authority of a Member State considers that information which it has received from the competent authority of another Member State is likely to be useful for the purposes referred to in paragraph 1 to the competent authority of a third Member State, it may transmit that information to the latter competent authority, provided that transmission is in accordance with the rules and procedures laid down in this Directive.
Če pristojni organ države članice meni, da bi podatki, ki jih je prejel od pristojnega organa druge države članice, utegnili koristiti pristojnemu organu tretje države članice za namene iz odstavka 1, lahko navedene podatke pošlje temu pristojnemu organu, če je takšno posredovanje v skladu s pravili in postopki, določenimi v tej direktivi.
It shall inform the competent authority of the Member State from which the information originates about its intention to share that information with a third Member State.
O svoji nameri, da bo te podatke posredoval tretji državi članici obvesti pristojni organ države članice, iz katere podatki izvirajo.
The Member State of origin of the information may oppose such a sharing of information within 10 working days of receipt of the communication from the Member State wishing to share the information.
Država članica izvora podatkov lahko nasprotuje takšnemu posredovanju podatkov v 10 delovnih dneh od prejetja sporočila države članice, ki želi podatke poslati.
Permission to use information pursuant to paragraph 2, which has been transmitted pursuant to paragraph 3, may be granted only by the competent authority of the Member State from which the information originates.
Dovoljenje, da se podatki, ki so bili posredovani na podlagi odstavka 3, uporabijo v skladu z odstavkom 2, lahko izda samo pristojni organ države članice, iz katere podatek izvira.
Information, reports, statements and any other documents, or certified true copies or extracts thereof, obtained by the requested authority and communicated to the requesting authority in accordance with this Directive may be invoked as evidence by the competent bodies of the requesting Member State on the same basis as similar information, reports, statements and any other documents provided by an authority of that Member State.
Podatki, poročila, izjave in vsi drugi dokumenti ali njihovi overjeni izvodi ali izpiski teh izvodov, ki jih pridobi zaprošeni organ in jih posreduje organu prosilcu v skladu s to direktivo, lahko pristojni organi države članice zaprošenega organa uveljavljajo kot dokaz na enaki podlagi kot podobne podatke, poročila, izjave in katere koli druge dokumente, ki jih predloži organ države članice.
Limits
Omejitve
A requested authority in one Member State shall provide a requesting authority in another Member State with the information referred to in Article 5 provided that the requesting authority has exhausted the usual sources of information which it could have used in the circumstances for obtaining the information requested, without running the risk of jeopardising the achievement of its objectives.
Zaprošeni organ iz ene države članice predloži organu prosilcu iz druge države članice podatke iz člena 5, če je organ prosilec izrabil običajne vire informacij, ki bi jih v danih okoliščinah lahko uporabil za pridobitev zaprošenih podatkov, brez tveganja, da ogrozi doseganje svojih ciljev.
This Directive shall impose no obligation upon a requested Member State to carry out enquiries or to communicate information, if it would be contrary to its legislation to conduct such inquiries or to collect the information requested for its own purposes.
Ta direktiva zaprošeni državi članici ne nalaga nobenih obveznosti izvedbe preiskav ali sporočanja podatkov, če bi bila izvedba takšnih preiskav ali zbiranja zaprošenih podatkov za lastne namene v nasprotju z njeno zakonodajo.
The competent authority of a requested Member State may decline to provide information where the requesting Member State is unable, for legal reasons, to provide similar information.
Pristojni organ zaprošene države članice lahko zavrne predložitev podatkov, če država članica prosilka iz pravnih razlogov ne more predložiti podobnih podatkov.
The provision of information may be refused where it would lead to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy.
Posredovanje podatkov se lahko zavrne, če bi to povzročilo razkritje poslovne, industrijske ali poklicne skrivnosti ali poslovnega procesa ali bi bilo razkritje zadevnih podatkov v nasprotju z javnim redom.
The requested authority shall inform the requesting authority of the grounds for refusing a request for information.
Zaprošeni organ obvesti organ prosilec o razlogih za zavrnitev zaprosila za podatke.
If information is requested by a Member State in accordance with this Directive, the requested Member State shall use its measures aimed at gathering information to obtain the requested information, even though that Member State may not need such information for its own tax purposes.
Če država članica v skladu s to direktivo zaprosi za podatke, zaprošena država članica uporabi svoje ukrepe za zbiranje informacij, da pridobi zaprošene podatke, čeprav ta država članica morda ne potrebuje takšnih podatkov za lastne davčne namene.
That obligation is without prejudice to paragraphs 2, 3 and 4 of Article 17, the invocation of which shall in no case be construed as permitting a requested Member State to decline to supply information solely because it has no domestic interest in such information.
Ta obveznost ne posega v odstavke 2, 3 in 4 člena 17, pri čemer se sklicevanje nanje v nobenem primeru ne šteje kot dovoljenje, da zaprošena država članica zavrne posredovanje podatkov le zato, ker se sama ne zanima zanje.
In no case shall Article 17(2) and (4) be construed as permitting a requested authority of a Member State to decline to supply information solely because this information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.
V nobenem primeru se člen 17(2) in (4) ne razlaga, kot da je v skladu z njim dovoljeno, da zaprošeni organ zavrne posredovanje podatkov le zato, ker ima te podatke banka, druga finančna institucija, pooblaščenec ali oseba, ki deluje kot zastopnik ali fiduciar, ali ker zadevajo lastniško udeležbo osebe.
Notwithstanding paragraph 2, a Member State may refuse the transmission of requested information where such information concerns taxable periods prior to 1 January 2011 and where the transmission of such information could have been refused on the basis of Article 8(1) of Directive 77/799/EEC if it had been requested before 11 March 2011.
Ne glede na odstavek 2 lahko država članica zavrne posredovanje zaprošenih podatkov, če ti podatki zadevajo davčna obdobja pred 1. januarjem 2011 in če bi se posredovanje teh podatkov lahko zavrnilo na podlagi člena 8(1) Direktive 77/799/ES, če je bilo zanje zaprošeno pred 11. marcem 2011.
Extension of wider cooperation provided to a third country
Razširitev širšega sodelovanja, ki je ponujeno tretji državi
Where a Member State provides a wider cooperation to a third country than that provided for under this Directive, that Member State may not refuse to provide such wider cooperation to any other Member State wishing to enter into such mutual wider cooperation with that Member State.
Če država članica tretji državi ponudi širše sodelovanje, kot je predvideno s to direktivo, ta država članica takšnega širšega sodelovanja ne more zavrniti nobeni drugi državi članici, ki si želi tovrstno širše medsebojno sodelovanje.
Standard forms and computerised formats
Standardni obrazci in elektronska oblika
Requests for information and for administrative enquiries pursuant to Article 5 and their replies, acknowledgements, requests for additional background information, inability or refusal pursuant to Article 7 shall, as far as possible, be sent using a standard form adopted by the Commission in accordance with the procedure referred to in Article 26(2).
Zaprosila za podatke in administrativne preiskave na podlagi člena 5 ter njihovi odgovori, potrdila o prejemu, zaprosila za dodatne informacije o okoliščinah, nezmožnost ali zavrnitev na podlagi člena 7 se pošljejo, če je mogoče, na standardnem obrazcu, ki ga sprejme Komisija v skladu s postopkom iz člena 26(2).
The standard forms may be accompanied by reports, statements and any other documents, or certified true copies or extracts thereof.
Standardnim obrazcem so lahko priložena poročila, izjave in vsi drugi dokumenti ali njihovi overjeni izvodi ali izpiski teh izvodov.
The standard form referred to in paragraph 1 shall include at least the following information to be provided by the requesting authority:
Standardni obrazec iz odstavka 1 vključuje najmanj naslednje podatke, ki jih predloži organ prosilec:
the tax purpose for which the information is sought.
davčni namen, za katerega se zahtevajo podatki.
The requesting authority may, to the extent known and in line with international developments, provide the name and address of any person believed to be in possession of the requested information as well as any element that may facilitate the collection of information by the requested authority.
V kolikor je to v njegovi vednosti in v skladu z mednarodnim dogajanjem, lahko organ prosilec priskrbi ime in priimek ter naslov kakršne koli osebe, za katero meni, da razpolaga z zahtevanimi podatki, in tudi kakršne koli informacije, ki bi zaprošenemu organu lahko olajšale zbiranje podatkov.
Spontaneous information and its acknowledgement pursuant to Articles 9 and 10 respectively, requests for administrative notifications pursuant to Article 13 and feedback information pursuant to Article 14 shall be sent using the standard form adopted by the Commission in accordance with the procedure referred to in Article 26(2).
Podatki, posredovani na lastno pobudo, in potrdilo o njihovem prejemu na podlagi členov 9 oziroma 10, zaprosila za vročitev na podlagi člena 13 in povratne informacije na podlagi člena 14 se pošljejo na standardnem obrazcu, ki ga sprejme Komisija v skladu s postopkom iz člena 26(2).
The automatic exchange of information pursuant to Article 8 shall be sent using a standard computerised format aimed at facilitating such automatic exchange and based on the existing computerised format pursuant to Article 9 of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments [8], to be used for all types of automatic exchange of information, adopted by the Commission in accordance with the procedure referred to in Article 26(2).
Pri avtomatični izmenjavi na podlagi člena 8 se podatki pošljejo v standardni elektronski obliki, ki je namenjena spodbujanju takšne avtomatične izmenjave in temelji na obstoječi elektronski obliki na podlagi člena 9 Direktive Sveta št. 2003/48/ES z dne 3. junija 2003 o obdavčevanju dohodka od prihrankov v obliki plačil obresti [8], uporabi pa se pri vseh vrstah avtomatične izmenjave podatkov in jo sprejme Komisija v skladu s postopkom iz člena 26(2).
Practical arrangements
Praktični postopki
Information communicated pursuant to this Directive shall, as far as possible, be provided by electronic means using the CCN network.
Informacije, sporočene na podlagi te direktive, se, kolikor je to mogoče, zagotovijo s pomočjo elektronskih sredstev z uporabo omrežja CCN.
Where necessary, the Commission shall adopt practical arrangements necessary for the implementation of the first subparagraph in accordance with the procedure referred to in Article 26(2).
Po potrebi Komisija sprejme potrebne praktične postopke za izvajanje prvega pododstavka v skladu s postopkom iz člena 26(2).
The Commission shall be responsible for whatever development of the CCN network is necessary to permit the exchange of that information between Member States.
Komisija je odgovorna za kakršni koli nadaljnji razvoj omrežja CCN, ki je potreben za omogočanje izmenjave teh informacij med državami članicami.
Member States shall be responsible for whatever development of their systems is necessary to enable that information to be exchanged using the CCN network.
Države članice so odgovorne za kakršen koli nadaljnji razvoj svojih sistemov, ki je potreben za omogočanje izmenjave teh informacij z uporabo omrežja CCN.
Member States shall waive all claims for the reimbursement of expenses incurred in applying this Directive except, where appropriate, in respect of fees paid to experts.
Države članice se odpovedo vsem zahtevam za povračilo stroškov, ki nastanejo pri uporabi te direktive, razen v zvezi s plačilom strokovnjakom, kadar je to primerno.
Persons duly accredited by the Security Accreditation Authority of the Commission may have access to that information only in so far as it is necessary for the care, maintenance and development of the CCN network.
Osebe, ki jih ustrezno pooblasti Urad komisije za varnostno akreditacijo, lahko imajo dostop do teh informacij le, če je to potrebno za oskrbovanje, vzdrževanje in razvoj omrežja CCN.
Requests for cooperation, including requests for notification, and attached documents may be made in any language agreed between the requested and requesting authority.
Zaprosila za sodelovanje, vključno z zaprosili za uradno obvestilo, in priloženi dokumenti so lahko v katerem koli jeziku, o katerem se dogovorita zaprošeni organ in organ prosilec.
Those requests shall be accompanied by a translation into the official language or one of the official languages of the Member State of the requested authority only in special cases when the requested authority states its reason for requesting a translation.
Navedenim zaprosilom se prevod v uradni jezik ali v enega od uradnih jezikov zaprošene države članice priloži le v posebnih primerih, ko zaprošeni organ utemelji svojo zahtevo za tak prevod.
Member States shall take all necessary measures to:
Države članice sprejmejo vse potrebne ukrepe za:
ensure effective internal coordination within the organisation referred to in Article 4;
zagotovitev učinkovitega notranjega usklajevanja v sklopu organizacije iz člena 4;
establish direct cooperation with the authorities of the other Member States referred to in Article 4;
vzpostavitev neposrednega sodelovanja z organi drugih držav članic iz člena 4;
ensure the smooth operation of the administrative cooperation arrangements provided for in this Directive.
zagotovitev nemotenega delovanja postopkov upravnega sodelovanja, predvidenih v tej direktivi.
The Commission shall communicate to each Member State any general information concerning the implementation and application of this Directive which it receives and which it is able to provide.
Komisija vsaki državi članici sporoči kakršne koli splošne informacije v zvezi z izvajanjem in uporabo te direktive, ki jih prejme in jih lahko predloži.
Member States and the Commission shall examine and evaluate the functioning of the administrative cooperation provided for in this Directive.
Države članice in Komisija preučijo in ocenijo delovanje upravnega sodelovanja, ki ga predvideva ta direktiva.
Member States shall communicate to the Commission any relevant information necessary for the evaluation of the effectiveness of administrative cooperation in accordance with this Directive in combating tax evasion and tax avoidance.
Države članice Komisiji sporočijo kakršne koli ustrezne informacije, ki so potrebne za oceno učinkovitosti upravnega sodelovanja v skladu s to direktivo pri preprečevanju davčnih utaj in izogibanju davkom.
Member States shall communicate to the Commission a yearly assessment of the effectiveness of the automatic exchange of information referred to in Article 8 as well as the practical results achieved.
Države članice Komisiji sporočijo letno oceno učinkovitosti avtomatične izmenjave informacij iz člena 8 ter dosežene praktične rezultate.
The form and the conditions of communication of that yearly assessment shall be adopted by the Commission in accordance with the procedure referred to in Article 26(2).
Komisija določi obliko in pogoje sporočanja te letne ocene v skladu s postopkom iz člena 26(2).
The Commission shall, in accordance with the procedure referred to in Article 26(2), determine a list of statistical data which shall be provided by the Member States for the purposes of evaluation of this Directive.
Komisija v skladu s postopkom iz člena 26(2) določi seznam statističnih podatkov, ki jih države članice predložijo za namene ocenjevanja te direktive.
Information communicated to the Commission under paragraphs 2, 3 and 4 shall be kept confidential by the Commission in accordance with the provisions applicable to Union authorities.
Informacije, ki so ji sporočene v skladu z odstavki 2, 3 in 4, Komisija obravnava kot zaupne v skladu z določbami, ki se uporabljajo za organe Unije.
Information communicated to the Commission by a Member State under paragraphs 2, 3 and 4, as well as any report or document produced by the Commission using such information, may be transmitted to other Member States.
Informacije, ki jih država članica sporoči Komisiji v skladu z odstavki 2, 3 in 4, in kakršno koli poročilo ali dokument, ki ga pripravi Komisija s pomočjo teh informacij, se lahko pošlje drugim državam članicam.
Such transmitted information shall be covered by the obligation of official secrecy and enjoy the protection extended to similar information under the national law of the Member State which received it.
Za te poslane informacije velja obveznost varovanja uradne tajnosti in morajo biti varovane, kot so varovane podobne informacije v nacionalnem pravu države članice, ki je informacije prejela.
Reports and documents produced by the Commission referred to in this paragraph may only be used by the Member States for analytical purposes but shall not be published or made available to any other person or body without express agreement of the Commission.
Države članice lahko poročila in dokumente iz tega odstavka, ki jih pripravi Komisija, uporabijo le v analitične namene, vendar se ne smejo objaviti ali dati na razpolago katerim koli drugim osebam ali organom brez izrecne privolitve Komisije
Where the competent authority of a Member State receives from a third country information that is foreseeably relevant to the administration and enforcement of the domestic laws of that Member State concerning the taxes referred to in Article 2, that authority may, in so far as this is allowed pursuant to an agreement with that third country, provide that information to the competent authorities of Member States for which that information might be useful and to any requesting authorities.
Če pristojni organ države članice iz tretje države prejme podatke, ki naj bi bili pomembni za izvajanje in uveljavljanje nacionalne zakonodaje te države članice o davkih iz člena 2, lahko navedeni organ, če je to dovoljeno na podlagi sporazuma s to tretjo državo, te podatke predloži pristojnim organom držav članic, ki bi jim ti podatki lahko koristili, in katerim koli organom, ki zanje zaprosijo.
Competent authorities may communicate, in accordance with their domestic provisions on the communication of personal data to third countries, information obtained in accordance with this Directive to a third country, provided that all of the following conditions are met:
V skladu z njihovimi nacionalnimi določbami o sporočanju osebnih podatkov tretjim državam lahko pristojni organi tretji državi sporočijo informacije, pridobljene v skladu s to direktivo, če so izpolnjeni vsi naslednji pogoji:
the competent authority of the Member State from which the information originates have consented to that communication;
pristojni organ države članice, iz katere izvirajo informacije, se strinja z navedenim sporočanjem;
the third country concerned has given an undertaking to provide the cooperation required to gather evidence of the irregular or illegal nature of transactions which appear to contravene or constitute an abuse of tax legislation.
zadevna tretja država se je zavezala, da bo zagotavljala potrebno sodelovanje za zbiranje dokazov o nepravilni ali nezakoniti naravi transakcij, ki so domnevno v nasprotju z davčno zakonodajo ali jo zlorabljajo.
All exchange of information pursuant to this Directive shall be subject to the provisions implementing Directive 95/46/EC.
Za vse izmenjave informacij na podlagi te direktive veljajo določbe za izvajanje Direktive 95/46/ES.
However, Member States shall, for the purpose of the correct application of this Directive, restrict the scope of the obligations and rights provided for in Article 10, Article 11(1), Articles 12 and 21 of Directive 95/46/EC to the extent required in order to safeguard the interests referred to in Article 13(1)(e) of that Directive.
Vendar pa države članice za namene pravilne uporabe te direktive omejijo obseg obveznosti in pravic iz člena 10, člena 11(1), členov 12 in 21 Direktive 95/46/ES na obseg, ki je potreben zaradi zaščite interesov, navedenih v členu 13(1)(e) navedene direktive.
The Commission shall be assisted by a committee referred to as the ‘Committee on Administrative Cooperation for Taxation’.
Komisiji pomaga odbor, ki se imenuje „Odbor za upravno sodelovanje pri obdavčevanju“.
Every five years after 1 January 2013, the Commission shall submit a report on the application of this Directive to the European Parliament and to the Council.
Komisija vsakih pet let po 1. januarju 2013 Evropskemu parlamentu in Svetu predloži poročilo o izvajanju te direktive.
Repeal of Directive 77/799/EEC
Razveljavitev Direktive 77/799/EGS
Directive 77/799/EEC is repealed with effect from 1 January 2013.
Direktiva 77/799/EGS se razveljavi z učinkom 1. januarja 2013.
References made to the repealed Directive shall be construed as references to this Directive.
Sklicevanja na razveljavljeno direktivo se štejejo kot sklicevanja na to direktivo.