natgillin/translations-raw huggingface dataset:
This Directive contains minimum rules and should therefore not affect Member States’ right to enter into wider cooperation with other Member States under their national legislation or in the framework of bilateral or multilateral agreements concluded with other Member States.
Ta direktiva vsebuje minimalna pravila in zato ne bi smela vplivati na pravico držav članic, da vzpostavijo širše sodelovanje z drugimi državami članicami v skladu z njihovo nacionalno zakonodajo ali v okviru dvostranskih ali večstranskih sporazumov, sklenjenih z drugimi državami članicami.
It should also be made clear that where a Member State provides a wider cooperation to a third country than is provided for under this Directive, it should not refuse to provide such wider cooperation to other Member States wishing to enter into such mutual wider cooperation.
Prav tako bi bilo treba pojasniti, da kadar država članica tretji državi zagotavlja širše sodelovanje, kot je predvideno s to direktivo, takšnega širšega sodelovanja ne bi smela zavrniti drugim državam članicam, ki si želijo takšno širše medsebojno sodelovanje.
The exchange of information should be made through standardised forms, formats and channels of communication.
Informacije bi se morale izmenjavati prek standardiziranih obrazcev, oblik in komunikacijskih kanalov.
An evaluation of the effectiveness of administrative cooperation should be made, especially on the basis of statistics.
Oceniti bi bilo treba učinkovitost upravnega sodelovanja, zlasti na podlagi statističnih podatkov.
The measures necessary for the implementation of this Directive should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission [4].
Ukrepe, potrebne za izvajanje te direktive, bi bilo treba sprejeti skladno s Sklepom Sveta 1999/468/ES z dne 28. junija 1999 o določitvi postopkov za uresničevanje Komisiji podeljenih izvedbenih pooblastil [4].
In accordance with point 34 of the Interinstitutional Agreement on better law-making, Member States are encouraged to draw up, for themselves and in the interests of the Union, their own tables illustrating, as far as possible, the correlation between this Directive and the transposition measures, and to make them public.
V skladu s točko 34 Medinstitucionalnega sporazuma o boljši pripravi zakonodaje se države članice poziva, da za lastne potrebe in v interesu Unije pripravijo tabele, ki naj kar najbolj nazorno prikazujejo korelacijo med to direktivo in ukrepi za prenos, ter da te tabele objavijo.
All exchange of information referred to in this Directive is subject to the provisions implementing 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 [5] and to Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data [6].
Za vse izmenjave informacij iz te direktive veljajo določbe za izvajanje Direktive 95/46/ES Evropskega parlamenta in Sveta z dne 24. oktobra 1995 o varstvu posameznikov pri obdelavi osebnih podatkov in o prostem pretoku takih podatkov [5] in Uredbe (EC) 45/2001 Evropskega parlamenta in Sveta z dne 18. decembra 2000 o varstvu posameznikov pri obdelavi osebnih podatkov v institucijah in organih Skupnosti in o prostem pretoku takih podatkov [6].
However, it is appropriate to consider limitations of certain rights and obligations laid down by Directive 95/46/EC in order to safeguard the interests referred to in Article 13(1)(e) of that Directive.
Vendar je primerno upoštevati omejitve nekaterih pravic in obveznosti iz Direktive 95/46/ES, da bi se zaščitili interesi iz člena 13(1)(e) navedene direktive.
Such limitations are necessary and proportionate in view of the potential loss of revenue for Member States and the crucial importance of information covered by this Directive for the effectiveness of the fight against fraud.
Takšne omejitve so nujne in sorazmerne z vidika možnega izpada prihodkov za države članice in bistvenega pomena informacij, zajetih s to direktivo za učinkovit boj proti goljufijam.
This Directive respects the fundamental rights and observes the principles which are recognised in particular by the Charter of Fundamental Rights of the European Union.
Ta direktiva spoštuje temeljne pravice in upošteva načela, ki so zlasti priznana v Listini Evropske unije o temeljnih pravicah.
Since the objective of this Directive, namely the efficient administrative cooperation between Member States to overcome the negative effects of the increasing globalisation on the internal market, cannot be sufficiently achieved by the Member States and can therefore, by reason of the uniformity and effectiveness required, be better achieved at the level of the Union, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on the European Union.
Ker ciljev te direktive, namreč učinkovitega upravnega sodelovanja med državami članicami za premagovanje negativnih učinkov vse večje globalizacije na notranji trg, države članice ne morejo zadovoljivo doseči in ker se te cilje zaradi enotnosti in učinkovitosti lažje doseže na ravni Unije, lahko Unija sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 Pogodbe o Evropski uniji.
In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective,
V skladu z načelom sorazmernosti iz navedenega člena ta direktiva ne presega tistega, kar je potrebno za doseganje navedenih ciljev –
This Directive lays down the rules and procedures under which the Member States shall cooperate with each other with a view to exchanging information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Member States concerning the taxes referred to in Article 2.
Ta direktiva določa pravila in postopke, v skladu s katerimi države članice sodelujejo med seboj z namenom izmenjave informacij, ki naj bi bile pomembne za izvajanje in uveljavljanje nacionalne zakonodaje držav članic v zvezi z davki iz člena 2.
This Directive also lays down provisions for the exchange of information referred to in paragraph 1 by electronic means, as well as rules and procedures under which the Member States and the Commission are to cooperate on matters concerning coordination and evaluation.
Ta direktiva opredeljuje tudi določbe za elektronsko izmenjavo podatkov iz odstavka 1 ter pravila in postopke, v skladu s katerimi države članice in Komisija sodelujejo na področju usklajevanja in ocenjevanja.
This Directive shall not affect the application in the Member States of the rules on mutual assistance in criminal matters.
Ta direktiva ne vpliva na uporabo pravil o medsebojni pomoči v kazenskih zadevah v državah članicah.
It shall also be without prejudice to the fulfilment of any obligations of the Member States in relation to wider administrative cooperation ensuing from other legal instruments, including bilateral or multilateral agreements.
Prav tako ne posega v izpolnjevanje kakršnih koli obveznosti držav članic v zvezi s širšim upravnim sodelovanjem, ki izhaja iz drugih pravnih instrumentov, vključno z dvostranskimi ali večstranskimi sporazumi.
This Directive shall apply to all taxes of any kind levied by, or on behalf of, a Member State or the Member State’s territorial or administrative subdivisions, including the local authorities.
Ta direktiva se uporablja za vse vrste davkov, ki jih pobira država članica ali teritorialni oziroma upravni deli države članice, vključno z lokalnimi organi, ali ki se pobirajo v njihovem imenu.
Notwithstanding paragraph 1, this Directive shall not apply to value added tax and customs duties, or to excise duties covered by other Union legislation on administrative cooperation between Member States.
Ne glede na odstavek 1 se ta direktiva ne uporablja za davek na dodano vrednost in carine ali trošarine, ki so zajete v drugi zakonodaji Unije o upravnem sodelovanju med državami članicami.
This Directive shall also not apply to compulsory social security contributions payable to the Member State or a subdivision of the Member State or to social security institutions established under public law.
Ta direktiva se ne uporablja niti za obvezne prispevke za socialno varnost, ki se plačujejo državi članici ali delu države članice ali ustanovam socialne varnosti, ustanovljenim v skladu z javnim pravom.
In no case shall the taxes referred to in paragraph 1 be construed as including:
V nobenem primeru se ne razume, da davki iz odstavka 1 vključujejo:
fees, such as for certificates and other documents issued by public authorities; or
pristojbine, denimo za potrdila in druge dokumente, ki jih izdajajo javni organi, ali
dues of a contractual nature, such as consideration for public utilities.
dajatve pogodbene narave, kot je plačilo za javne storitve.
This Directive shall apply to the taxes referred to in paragraph 1 levied within the territory to which the Treaties apply by virtue of Article 52 of the Treaty on the European Union.
Ta direktiva se uporablja za davke iz odstavka 1, ki se pobirajo na ozemlju, na katerem veljata Pogodbi, na podlagi člena 52 Pogodbe o Evropski uniji.
‘competent authority’ of a Member State means the authority which has been designated as such by that Member State.
„pristojni organ“ države članice pomeni organ, ki ga je kot takega določila ta država članica.
When acting pursuant to this Directive, the central liaison office, a liaison department or a competent official shall also be deemed to be competent authorities by delegation according to Article 4;
Pri delovanju na podlagi te direktive veljajo za pristojne organe po pooblastilu v skladu s členom 4 tudi centralni urad za zvezo, služba za zvezo ali pristojni uradnik;
‘central liaison office’ means the office which has been designated as such with principal responsibility for contacts with other Member States in the field of administrative cooperation;
„centralni urad za zvezo“ pomeni urad, ki je bil kot tak določen in katerega glavna odgovornost so stiki z drugimi državami članicami na področju upravnega sodelovanja;
‘liaison department’ means any office other than the central liaison office which has been designated as such to directly exchange information pursuant to this Directive;
„služba za zvezo“ pomeni kateri koli urad, razen centralnega urada za zvezo, ki je bil določen za neposredno izmenjavo informacij na podlagi te direktive;
‘competent official’ means any official who is authorised to directly exchange information pursuant to this Directive;
„pristojni uradnik“ pomeni katerega koli uradnika, ki je pooblaščen, da neposredno izmenjuje informacije na podlagi te direktive;
‘requesting authority’ means the central liaison office, a liaison department or any competent official of a Member State who makes a request for assistance on behalf of the competent authority;
„organ prosilec“ pomeni centralni urad za zvezo, službo za zvezo ali katerega koli pristojnega uradnika države članice, ki da zaprosilo za pomoč v imenu pristojnega organa;
‘requested authority’ means the central liaison office, a liaison department or any competent official of a Member State who receives a request for assistance on behalf of the competent authority;
„zaprošeni organ“ pomeni centralni urad za zvezo, službo za zvezo ali katerega koli pristojnega uradnika države članice, ki prejme zaprosilo za pomoč v imenu pristojnega organa;
‘administrative enquiry’ means all controls, checks and other action taken by Member States in the performance of their duties with a view to ensuring the proper application of tax legislation;
„administrativna preiskava“ pomeni vse kontrole, preverjanja in druge ukrepe držav članic pri opravljanju svojih nalog zaradi zagotavljanja pravilne uporabe davčne zakonodaje;
‘exchange of information on request’ means the exchange of information based on a request made by the requesting Member State to the requested Member State in a specific case;
„izmenjava informacij na zaprosilo“ pomeni izmenjavo informacij na podlagi zaprosila, ki ga država članica prosilka v posamičnem primeru predloži zaprošeni državi članici;
‘automatic exchange’ means the systematic communication of predefined information to another Member State, without prior request, at pre-established regular intervals.
„avtomatična izmenjava“ pomeni sistematično sporočanje vnaprej opredeljenih informacij drugi državi članici brez predhodnega zaprosila v vnaprej določenih rednih časovnih presledkih.
In the context of Article 8, available information refers to information in the tax files of the Member State communicating the information, which is retrievable in accordance with the procedures for gathering and processing information in that Member State;
V smislu člena 8 se razpoložljive informacije nanašajo na informacije iz davčnih dosjejev države članice, ki sporoča informacije, in so dostopni v skladu s postopki za zbiranje in obdelavo podatkov v tej državi članici;
‘spontaneous exchange’ means the non-systematic communication, at any moment and without prior request, of information to another Member State;
„izmenjava na lastno pobudo“ pomeni nesistematično sporočanje informacij drugi državi članici kadar koli in brez predhodnega zaprosila;
where the legislation in force so provides, an association of persons recognised as having the capacity to perform legal acts but lacking the status of a legal person; or
če veljavna zakonodaja tako določa, združenje oseb, ki mu je priznana sposobnost, da opravlja pravna dejanja, vendar nima statusa pravne osebe, ali
any other legal arrangement of whatever nature and form, regardless of whether it has legal personality, owning or managing assets, which, including income derived therefrom, are subject to any of the taxes covered by this Directive;
vse druge pravne ureditve kakršne koli narave in oblike, ne gleda na to, ali imajo pravno osebnost, ki imajo v lasti ali upravljajo sredstva, ki so, vključno s prihodki, ki iz njih izhajajo, predmet katerih koli davkov, za katere velja ta direktiva;
‘by electronic means’ means using electronic equipment for the processing, including digital compression, and storage of data, and employing wires, radio transmission, optical technologies or other electromagnetic means;
„z elektronskimi sredstvi“ pomeni uporabo elektronske opreme za obdelavo, vključno z digitalnim stiskanjem, in shranjevanje podatkov ter uporabo žic, radijskega prenosa, optičnih tehnologij ali drugih elektromagnetnih sredstev;
‘CCN network’ means the common platform based on the common communication network (CCN), developed by the Union for all transmissions by electronic means between competent authorities in the area of customs and taxation.
„omrežje CCN“ pomeni skupno platformo, ki temelji na skupnem komunikacijskem omrežju (CCN), ki ga je razvila Unija za zagotavljanje vseh prenosov z elektronskimi sredstvi med pristojnimi organi na področju carin in obdavčevanja.
Each Member State shall inform the Commission, within one month from 11 March 2011, of its competent authority for the purposes of this Directive and shall inform the Commission without delay of any change thereto.
Vsaka država članica sporoči Komisiji v roku enega meseca od 11. marca 2011 ime pristojnega organa za namene te direktive in jo nemudoma obvesti o kakršni koli spremembi v zvezi z njim.
The Commission shall make the information available to the other Member States and publish a list of the authorities of the Member States in the Official Journal of the European Union.
Komisija da informacije na razpolago drugim državam članicam in seznam organov držav članic objavi v Uradnem listu Evropske unije.
The competent authority shall designate a single central liaison office.
Pristojni organ določi enoten centralni urad za zvezo.
The competent authority shall be responsible for informing the Commission and the other Member States thereof.
Pristojni organ mora o tem obvestiti Komisijo in druge države članice.
The central liaison office may also be designated as responsible for contacts with the Commission.
Centralni urad za zvezo je obenem lahko določen za odgovornega za stike s Komisijo.
The competent authority shall be responsible for informing the Commission thereof.
Pristojni organ mora o tem obvestiti Komisijo.
The competent authority of each Member State may designate liaison departments with the competence assigned according to its national legislation or policy.
Pristojni organ vsake države članice lahko določi službe za zvezo s pristojnostjo, dodeljeno v skladu z njeno nacionalno zakonodajo ali politiko.
The central liaison office shall be responsible for keeping the list of liaison departments up to date and making it available to the central liaison offices of the other Member States concerned and to the Commission.
Centralni urad za zvezo mora posodabljati seznam služb za zvezo in ga dati na voljo centralnim uradom za zvezo drugih zadevnih držav članic in Komisiji.
The competent authority of each Member State may designate competent officials.
Pristojni organ vsake države članice lahko določi pristojne uradnike.
The central liaison office shall be responsible for keeping the list of competent officials up to date and making it available to the central liaison offices of the other Member States concerned and to the Commission.
Centralni urad za zvezo mora posodabljati seznam pristojnih uradnikov in ga dati na voljo centralnim uradom za zvezo drugih zadevnih držav članic in Komisiji.
The officials engaged in administrative cooperation pursuant to this Directive shall in any case be deemed to be competent officials for that purpose, in accordance with arrangements laid down by the competent authorities.
Uradniki, vključeni v upravno sodelovanje na podlagi te direktive, se v vsakem primeru štejejo za pristojne uradnike za ta namen v skladu s postopki, ki jih določijo pristojni organi.
Where a liaison department or a competent official sends or receives a request or a reply to a request for cooperation, it shall inform the central liaison office of its Member State under the procedures laid down by that Member State.
Če služba za zvezo ali pristojni uradnik pošlje ali prejme zaprosilo za sodelovanje ali odgovor na takšno zaprosilo, o tem obvesti centralni urad za zvezo svoje države članice v skladu s postopki, ki jih določi ta država članica.
Where a liaison department or a competent official receives a request for cooperation requiring action which falls outside the competence it is assigned according to the national legislation or policy of its Member State, it shall forward such request without delay to the central liaison office of its Member State and inform the requesting authority thereof.
Če služba za zvezo ali pristojni uradnik prejme zaprosilo za sodelovanje, zaradi katerega je potrebno ukrepanje, ki je izven pristojnosti, ki mu je dodeljena v skladu z nacionalno zakonodajo ali politiko njegove države članice, tako zaprosilo nemudoma posreduje centralnemu uradu za zvezo svoje države članice in o tem obvesti organ prosilec.
In such a case, the period laid down in Article 7 shall start the day after the request for cooperation is forwarded to the central liaison office.
V takem primeru se obdobje, določeno v členu 7, začne naslednji dan po dnevu, ko je zaprosilo za sodelovanje posredovano v centralni urad za zvezo.
Exchange of information on request
Izmenjava informacij na zaprosilo
Procedure for the exchange of information on request
Postopek za izmenjavo informacij na zaprosilo
At the request of the requesting authority, the requested authority shall communicate to the requesting authority any information referred to in Article 1(1) that it has in its possession or that it obtains as a result of administrative enquiries.
Na zaprosilo organa prosilca mu zaprošeni organ sporoči vse informacije iz člena 1(1), s katerimi razpolaga ali ki jih pridobi na podlagi administrativne preiskave.
Administrative enquiries
Administrativne preiskave
The requested authority shall arrange for the carrying out of any administrative enquiries necessary to obtain the information referred to in Article 5.
Zaprošeni organ poskrbi za izvedbo kakršnih koli administrativnih preiskav, ki so potrebne za pridobitev informacij iz člena 5.
The request referred to in Article 5 may contain a reasoned request for a specific administrative enquiry.
Zaprosilo iz člena 5 lahko vsebuje obrazloženo zaprosilo za posebno administrativno preiskavo.
If the requested authority takes the view that no administrative enquiry is necessary, it shall immediately inform the requesting authority of the reasons thereof.
Če zaprošeni organ meni, da administrativna preiskava ni potrebna, takoj obvesti organ prosilec o razlogih za tako mnenje.
In order to obtain the requested information or to conduct the administrative enquiry requested, the requested authority shall follow the same procedures as it would when acting on its own initiative or at the request of another authority in its own Member State.
Za pridobitev zaprošenih informacij ali izvedbo zaprošene administrativne preiskave zaprošeni organ upošteva enake postopke, kot če bi ukrepal na lastno pobudo ali na zaprosilo drugega organa v svoji državi članici.
When specifically requested by the requesting authority, the requested authority shall communicate original documents provided that this is not contrary to the provisions in force in the Member State of the requested authority.
Zaprošeni organ na izrecno zaprosilo organa prosilca zagotovi izvirne dokumente, če to ni v nasprotju z veljavnimi določbami države članice zaprošenega organa.
The requested authority shall provide the information referred to in Article 5 as quickly as possible, and no later than six months from the date of receipt of the request.
Zaprošeni organ predloži informacije iz člena 5 takoj, ko je to mogoče, in ne pozneje kot šest mesecev po datumu prejema zaprosila.
However, where the requested authority is already in possession of that information, the information shall be transmitted within two months of that date.
Če pa zaprošeni organ te informacije že ima, se te sporočijo v dveh mesecih od tega datuma.
In certain special cases, time limits other than those provided for in paragraph 1 may be agreed upon between the requested and the requesting authorities.
V nekaterih posebnih primerih se lahko zaprošeni organi in organi prosilci sporazumejo o drugačnih rokih, kot so predvideni v odstavku 1.
The requested authority shall confirm immediately and in any event no later than seven working days from receipt, if possible by electronic means, receipt of a request to the requesting authority.
Zaprošeni organ organu prosilcu takoj potrdi prejem zaprosila, v vsakem primeru pa najpozneje v sedmih delovnih dneh od njegovega prejema, po možnosti z elektronskimi sredstvi.
Within one month of receipt of the request, the requested authority shall notify the requesting authority of any deficiencies in the request and of the need for any additional background information.
V enem mesecu po prejemu zaprosila zaprošeni organ uradno obvesti organ prosilec o kakršnih koli pomanjkljivostih v zaprosilu in o potrebi po kakršnih koli dodatnih informacijah o okoliščinah.
In such a case, the time limits provided for in paragraph 1 shall start the day after the requested authority has received the additional information needed.
V takšnem primeru roka iz odstavka 1 začneta teči naslednji dan po dnevu, ko je zaprošeni organ prejel potrebne dodatne informacije.