natgillin/translations-raw huggingface dataset:
Where the requested authority is unable to respond to the request by the relevant time limit, it shall inform the requesting authority immediately and in any event within three months of the receipt of the request, of the reasons for its failure to do so, and the date by which it considers it might be able to respond.
Če zaprošeni organ na zaprosilo ne more odgovoriti v zadevnem roku, nemudoma in v vsakem primeru v treh mesecih od prejema zaprosila obvesti organ prosilec o razlogih za to in o datumu, do katerega bi lahko po svojem mnenju odgovoril.
Where the requested authority is not in possession of the requested information and is unable to respond to the request for information or refuses to do so on the grounds provided for in Article 17, it shall inform the requesting authority of the reasons thereof immediately and in any event within one month of receipt of the request.
Če zaprošeni organ zahtevanih informacij nima in ne more ali zaradi razlogov iz člena 17 ne želi odgovoriti na zaprosilo za informacije, o razlogih za to nemudoma, najpozneje pa v enem mesecu od prejema zaprosila, obvesti organ prosilec.
Mandatory automatic exchange of information
Obvezna avtomatična izmenjava podatkov
Scope and conditions of mandatory automatic exchange of information
Področje uporabe in pogoji obvezne avtomatične izmenjave podatkov
The competent authority of each Member State shall, by automatic exchange, communicate to the competent authority of any other Member State, information regarding taxable periods as from 1 January 2014 that is available concerning residents in that other Member State, on the following specific categories of income and capital as they are to be understood under the national legislation of the Member State which communicates the information:
Pristojni organ vsake države članice z avtomatično izmenjavo sporoči pristojnemu organu katere koli druge države članice podatke o davčnih obdobjih od 1. januarja 2014 dalje, ki so na voljo glede rezidentov v tej drugi državi članici in zadevajo naslednje posebne kategorije prihodkov in kapitala, kakor se razlagajo v nacionalni zakonodaji države članice, ki te podatke sporoči:
income from employment;
dohodek iz zaposlitve;
director’s fees;
plačila direktorjem;
life insurance products not covered by other Union legal instruments on exchange of information and other similar measures;
produkti življenjskih zavarovanj, ki niso zajeti v drugih pravnih instrumentih Unije o izmenjavi podatkov in v drugih podobnih ukrepih;
pensions;
pokojnine;
ownership of and income from immovable property.
lastništvo nepremičnin in iz njih izhajajoči dohodek.
Before 1 January 2014, Member States shall inform the Commission of the categories listed in paragraph 1 in respect of which they have information available.
Države članice pred 1. januarjem 2014 obvestijo Komisijo o kategorijah iz odstavka 1, v zvezi s katerimi razpolagajo s podatki.
They shall inform the Commission of any subsequent changes thereto.
Komisijo obvestijo tudi o kakršnih koli zadevnih naknadnih spremembah.
The competent authority of a Member State may indicate to the competent authority of any other Member State that it does not wish to receive information on the categories of income and capital referred to in paragraph 1, or that it does not wish to receive information on income or capital not exceeding a threshold amount.
Pristojni organ države članice lahko pristojnemu organu katere koli druge države članice naznani, da ne želi prejemati podatkov o kategorijah prihodkov in kapitala, navedenih v odstavku 1, ali da ne želi prejemati podatkov o prihodkih ali kapitalu, ki ne presegajo mejnega zneska.
It shall also inform the Commission thereof.
O tem prav tako obvesti Komisijo.
A Member State may be considered as not wishing to receive information in accordance with paragraph 1, if it does not inform the Commission of any single category in respect of which it has information available.
Za državo članico lahko velja, da ne želi prejemati podatkov v skladu z odstavkom 1, če Komisije ne obvesti niti o eni kategoriji, v zvezi s katero razpolaga s podatki.
Before 1 July 2016, Member States shall provide the Commission on an annual basis with statistics on the volume of automatic exchanges and, to the extent possible, with information on the administrative and other relevant costs and benefits relating to exchanges that have taken place and any potential changes, for both tax administrations and third parties.
Države članice pred 1. julijem 2016 Komisiji za vsako ustrezno leto posredujejo statistične podatke o obsegu avtomatičnih izmenjav ter po možnosti podatke o administrativnih in drugih zadevnih stroških in koristih, povezanih z opravljenimi izmenjavami ter morebitnimi spremembami, za davčne uprave in za tretje strani.
Before 1 July 2017, the Commission shall submit a report that provides an overview and an assessment of the statistics and information received, on issues such as the administrative and other relevant costs and benefits of the automatic exchange of information, as well as practical aspects linked thereto.
Komisija pred 1. julijem 2017 predloži poročilo s pregledom in oceno prejetih statističnih in drugih podatkov v zvezi z denimo administrativnimi in drugimi ustreznimi stroški ter koristmi avtomatične izmenjave podatkov in tudi s tem povezanimi praktičnimi vidiki.
If appropriate, the Commission shall present a proposal to the Council regarding the categories of income and capital and/or the conditions laid down in paragraph 1, including the condition that information concerning residents in other Member States has to be available.
Po potrebi Komisija Svetu predloži predlog glede kategorij prihodkov in kapitala in/ali pogojev iz odstavka 1, vključno s pogojem, da morajo biti na voljo podatki o rezidentih drugih držav članic.
When examining a proposal put forward by the Commission, the Council shall assess further strengthening of the efficiency and functioning of the automatic exchange of information and raising the standard thereof, with the aim of providing that:
Svet pri preučitvi predloga Komisije presodi, kako bi dodatno okrepili učinkovitost in delovanje avtomatične izmenjave podatkov ter jo izboljšali, da bi tako predvideli, da:
the competent authority of each Member State shall, by automatic exchange, communicate to the competent authority of any other Member State, information regarding taxable periods as from 1 January 2017 concerning residents in that other Member State, on at least three of the specific categories of income and capital listed in paragraph 1, as they are to be understood under the national legislation of the Member State communicating the information; and
pristojni organ vsake države članice z avtomatično izmenjavo sporoči pristojnemu organu katere koli druge države članice podatke o davčnih obdobjih od 1. januarja 2017 dalje, ki so na voljo glede rezidentov v tej drugi državi članici in zadevajo najmanj tri posebne kategorije prihodkov in kapitala iz odstavka 1, kakor se razlagajo v nacionalni zakonodaji države članice, ki te podatke sporoči, ter
the list of categories in paragraph 1 be extended to include dividends, capital gains and royalties.
se seznam kategorij iz odstavka 1 razširi na dividende, kapitalske dobičke in licenčnine.
The communication of information shall take place at least once a year, within six months following the end of the tax year of the Member State during which the information became available.
Podatki se sporočajo vsaj enkrat letno, in sicer v šestih mesecih po koncu davčnega leta države članice, v katerem podatki postanejo razpoložljivi.
The Commission shall adopt the practical arrangements for the automatic exchange of information, in accordance with the procedure referred to in Article 26(2), before the dates referred to in Article 29(1).
Komisija v skladu s postopkom iz člena 26(2) do datumov iz člena 29(1) sprejme praktične postopke za avtomatično izmenjavo podatkov.
Where Member States agree on the automatic exchange of information for additional categories of income and capital in bilateral or multilateral agreements which they conclude with other Member States, they shall communicate those agreements to the Commission which shall make those agreements available to all the other Member States
Če se države članice z dvostranskimi ali večstranskimi sporazumi, sklenjenimi z drugimi državami članicami, dogovorijo o avtomatični izmenjavi podatkov glede dodatnih kategorij prihodkov in kapitala, o teh sporazumih obvestijo Komisijo, ki da te sporazume na voljo vsem drugim državam članicam.
Spontaneous exchange of information
Izmenjava informacij na lastno pobudo
Scope and conditions of spontaneous exchange of information
Področje uporabe in pogoji izmenjave informacij na lastno pobudo
The competent authority of each Member State shall communicate the information referred to in Article 1(1) to the competent authority of any other Member State concerned, in any of the following circumstances:
Pristojni organ vsake države članice sporoči informacije iz člena 1(1) pristojnemu organu katere koli druge zadevne države članice v katerem koli od naslednjih primerov:
the competent authority of one Member State has grounds for supposing that there may be a loss of tax in the other Member State;
pristojni organ ene države članice ima razloge za domnevo, da gre morda za izgubo davka v drugi državi članici;
a person liable to tax obtains a reduction in, or an exemption from, tax in one Member State which would give rise to an increase in tax or to liability to tax in the other Member State;
oseba, zavezana za davek, doseže znižanje ali oprostitev davka v eni državi članici, kar bi povzročilo povečanje davka ali zavezanost za davek v drugi državi članici;
business dealings between a person liable to tax in one Member State and a person liable to tax in the other Member State are conducted through one or more countries in such a way that a saving in tax may result in one or the other Member State or in both;
poslovne transakcije med osebo, zavezano za davek v eni državi članici, in osebo, zavezano za davek v drugi državi članici, se izvedejo prek ene ali več držav na način, ki bi lahko imel za posledico prihranek davka v eni ali drugi državi članici ali obeh;
the competent authority of a Member State has grounds for supposing that a saving of tax may result from artificial transfers of profits within groups of enterprises;
pristojni organ države članice ima razloge za domnevo, da je prihranek davka morda posledica umetnih prenosov dobičkov znotraj skupine podjetij;
information forwarded to one Member State by the competent authority of the other Member State has enabled information to be obtained which may be relevant in assessing liability to tax in the latter Member State.
informacije, ki jih je eni državi članici posredoval pristojni organ druge države članice, so omogočile pridobitev podatkov, ki so lahko koristni pri odmeri davčne obveznosti v tej drugi državi članici.
The competent authorities of each Member State may communicate, by spontaneous exchange, to the competent authorities of the other Member States any information of which they are aware and which may be useful to the competent authorities of the other Member States.
Pristojni organi vsake države članice lahko pristojnim organom drugih držav članic sporočijo preko izmenjave na lastno pobudo kakršne koli podatke, s katerimi so seznanjeni in bi lahko koristili pristojnim organom drugih držav članic.
The competent authority to which information referred to in Article 9(1) becomes available, shall forward that information to the competent authority of any other Member State concerned as quickly as possible, and no later than one month after it becomes available.
Pristojni organ, ki so mu na voljo podatki iz člena 9(1), pošlje te podatke pristojnemu organu katere koli druge zadevne države članice, kakor hitro je mogoče in najpozneje en mesec po tem, ko so postali dostopni.
The competent authority to which information is communicated pursuant to Article 9 shall confirm, if possible by electronic means, the receipt of the information to the competent authority which provided the information immediately and in any event no later than seven working days.
Pristojni organ, kateremu so podatki sporočeni na podlagi člena 9, pristojnemu organu, ki je poslal podatke, potrdi prejem teh podatkov takoj, v vsakem primeru pa najpozneje v sedmih delovnih dneh po njihovem prejemu, po možnosti z elektronskimi sredstvi.
OTHER FORMS OF ADMINISTRATIVE COOPERATION
DRUGE OBLIKE UPRAVNEGA SODELOVANJA
Presence in administrative offices and participation in administrative enquiries
Prisotnost v upravnih uradih in udeležba v administrativnih preiskavah
Scope and conditions
Področje uporabe in pogoji
By agreement between the requesting authority and the requested authority and in accordance with the arrangements laid down by the latter, officials authorised by the requesting authority may, with a view to exchanging the information referred to in Article 1(1):
Po dogovoru med organom države prosilke in organom zaprošene države ter v skladu s postopki, ki jih določijo slednji, so lahko uradniki, ki jih pooblasti organ države prosilke, zaradi izmenjave informacij iz člena 1(1):
be present in the offices where the administrative authorities of the requested Member State carry out their duties;
prisotni v uradih, kjer upravni organi zaprošene države članice opravljajo svoje dolžnosti;
be present during administrative enquiries carried out in the territory of the requested Member State.
prisotni med administrativnimi preiskavami, ki se izvajajo na ozemlju zaprošene države članice.
Where the requested information is contained in documentation to which the officials of the requested authority have access, the officials of the requesting authority shall be given copies thereof.
Če so zahtevane informacije vsebovane v dokumentaciji, do katere imajo uradniki zaprošenega organa dostop, je treba uradnikom zaprošenega organa dati izvode takšne dokumentacije.
In so far as this is permitted under the legislation of the requested Member State, the agreement referred to in paragraph 1 may provide that, where officials of the requesting authority are present during administrative enquiries, they may interview individuals and examine records.
V skladu z dogovorom iz prvega odstavka imajo lahko uradniki organa prosilca, ki so prisotni med administrativnimi preiskavami, razgovore s posamezniki in lahko preučijo dokumentacijo, v kolikor je to dovoljeno v skladu z zakonodajo zaprošene države članice.
Any refusal by the person under investigation to respect the inspection measures of the officials of the requesting authority shall be treated by the requested authority as if that refusal was committed against officials of the latter authority.
Če preiskovana oseba ne spoštuje nadzornih ukrepov uradnikov organa prosilca, zaprošeni organ vsako kršenje obravnava kot kršenje proti uradnikom tega organa.
Officials authorised by the requesting Member State present in another Member State in accordance with paragraph 1 shall at all times be able to produce written authority stating their identity and their official capacity.
Uradniki, pooblaščeni s strani države članice prosilke, ki so prisotni v drugi državi članici v skladu z odstavkom 1, morajo vedno imeti pisno pooblastilo, ki ga lahko predložijo in v katerem je navedena njihova identiteta in uradni položaj.
Simultaneous controls
Sočasni davčni nadzor
Where two or more Member States agree to conduct simultaneous controls, in their own territory, of one or more persons of common or complementary interest to them, with a view to exchanging the information thus obtained, paragraphs 2, 3 and 4 shall apply.
Če se dve ali več držav članic dogovori, da bodo na svojem ozemlju izvedle sočasni davčni nadzor ene ali več oseb, ki so v njihovem skupnem ali dopolnilnem interesu, z namenom izmenjave tako pridobljenih informacij, veljajo odstavki 2, 3 in 4.
The competent authority in each Member State shall identify independently the persons for whom it intends to propose a simultaneous control.
Pristojni organ v vsaki državi članici neodvisno identificira osebe, ki jih namerava predlagati za sočasni davčni nadzor.
It shall notify the competent authority of the other Member States concerned of any cases for which it proposes a simultaneous control, giving reasons for its choice.
O primerih, predlaganih za sočasni davčni nadzor, uradno obvesti pristojni organ v drugi državi članici in navede razloge za svojo izbiro.
It shall specify the period of time during which those controls are to be conducted.
Navede časovno obdobje, v katerem se bodo ti nadzori opravljali.
The competent authority of each Member State concerned shall decide whether it wishes to take part in simultaneous controls.
Pristojni organ vsake zadevne države članice se odloči, ali želi sodelovati pri sočasnem davčnem nadzoru.
It shall confirm its agreement or communicate its reasoned refusal to the authority that proposed a simultaneous control.
Potrdi, da se strinja, ali posreduje obrazloženo zavrnitev organu, ki je predlagal sočasni nadzor.
The competent authority of each Member State concerned shall appoint a representative with responsibility for supervising and coordinating the control operation.
Pristojni organ vsake zadevne države članice imenuje predstavnika, ki je odgovoren za spremljanje in usklajevanje postopka nadzora.
Administrative notification
Vročanje
Request for notification
Zaprosilo za vročitev
At the request of the competent authority of a Member State, the competent authority of another Member State shall, in accordance with the rules governing the notification of similar instruments in the requested Member State, notify the addressee of any instruments and decisions which emanate from the administrative authorities of the requesting Member State and concern the application in its territory of legislation on taxes covered by this Directive.
Na zaprosilo pristojnega organa države članice pristojni organ druge države članice v skladu s pravili, ki urejajo vročanje podobnih instrumentov v zaprošeni državi članici, vroči naslovniku vse instrumente in sklepe upravnih organov države članice prosilke v zvezi z izvajanjem davčne zakonodaje, ki jo ureja ta direktiva, na njenem ozemlju.
Requests for notification shall indicate the subject of the instrument or decision to be notified and shall specify the name and address of the addressee, together with any other information which may facilitate identification of the addressee.
V zaprosilih za vročitev, v katerih je naveden predmet instrumenta ali sklepa, ki se vroča, sta navedena ime in naslov naslovnika, vključno z vsemi drugimi informacijami, ki lahko omogočijo identifikacijo naslovnika.
The requested authority shall inform the requesting authority immediately of its response and, in particular, of the date of notification of the instrument or decision to the addressee.
Zaprošeni organ nemudoma obvesti organ prosilec o svojem odgovoru in zlasti o datumu vročitve instrumenta ali sklepa naslovniku.
The requesting authority shall only make a request for notification pursuant to this Article when it is unable to notify in accordance with the rules governing the notification of the instruments concerned in the requesting Member State, or where such notification would give rise to disproportionate difficulties.
Organ prosilec vloži zaprosilo za vročitev na podlagi tega člena samo, če vročitve ne more opraviti v skladu s pravili, ki urejajo vročanje zadevnih instrumentov v državi članici prosilki, ali če bi tovrstna vročitev povzročila nesorazmerne težave.
The competent authority of a Member State may notify any document by registered mail or electronically directly to a person within the territory of another Member State.
Pristojni organ države članice lahko vroči kateri koli dokument s priporočeno pošto ali elektronsko neposredno osebi na ozemlju druge države članice.
Where a competent authority provides information pursuant to Articles 5 or 9, it may request the competent authority which receives the information to send feedback thereon.
Če pristojni organ pošlje informacije v skladu s členom 5 ali 9, lahko o tem od pristojnega organa, ki je prejel podatke, zahteva povratne informacije.
If feedback is requested, the competent authority which received the information shall, without prejudice to the rules on tax secrecy and data protection applicable in its Member State, send feedback to the competent authority which provided the information as soon as possible and no later than three months after the outcome of the use of the requested information is known.
Če se zahtevajo povratne informacije, jih pristojni organ, ki je prejel podatke, brez poseganja v predpise o davčni tajnosti in varstvu podatkov, ki veljajo v njegovi državi članici, čim prej, najkasneje pa tri mesece potem, ko so znani rezultati uporabe zaprošenih podatkov, pošlje pristojnemu organu, ki je zagotovil podatke.
The Commission shall determine the practical arrangements in accordance with the procedure referred to in Article 26(2).
Komisija določi praktične postopke v skladu s postopkom iz člena 26(2).
Member States’ competent authorities shall send feedback on the automatic exchange of information to the other Member States concerned once a year, in accordance with practical arrangements agreed upon bilaterally.
Pristojni organi držav članic pošljejo povratne informacije o avtomatični izmenjavi informacij drugim zadevnim državam članicam enkrat na leto v skladu z dvostransko dogovorjenimi praktičnimi postopki.
Sharing of best practices and experience
Izmenjava najboljših praks in izkušenj
Member States shall, together with the Commission, examine and evaluate administrative cooperation pursuant to this Directive and shall share their experience, with a view to improving such cooperation and, where appropriate, drawing up rules in the fields concerned.
Države članice skupaj s Komisijo preučijo in ocenijo upravno sodelovanje na podlagi te direktive in izmenjujejo svoje izkušnje s ciljem, da se takšno sodelovanje izboljša in se pripravijo, kadar je to primerno, pravila za zadevna področja.
Member States may, together with the Commission, produce guidelines on any aspect deemed necessary for sharing best practices and sharing experience.
Države članice lahko skupaj s Komisijo oblikujejo smernice o kakršnem koli vidiku, ki je po njihovem mnenju potreben za izmenjavo najboljših praks in izkušenj.
CONDITIONS GOVERNING ADMINISTRATIVE COOPERATION
POGOJI, KI UREJAJO UPRAVNO SODELOVANJE
Information communicated between Member States in any form pursuant to this Directive 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 podatke, ki se na podlagi te direktive v kateri koli obliki sporočajo med državami članicami, velja obveznost varovanja uradne tajnosti, podatki pa morajo biti varovani tako, kot so varovani podobni podatki v nacionalnem pravu države članice, ki je podatke prejela.
Such information may be used for the administration and enforcement of the domestic laws of the Member States concerning the taxes referred to in Article 2.
Takšni podatki se lahko uporabijo za izvajanje in uveljavljanje nacionalne zakonodaje držav članic s področja davkov iz člena 2.