natgillin/translations-raw huggingface dataset:
Such a level of taxation may operate by virtue of the nominal tax rate, the tax base or any other relevant factor.
Takšna stopnja obdavčitve lahko temelji na nominalni davčni stopnji, davčni osnovi ali drugem ustreznem dejavniku.
When assessing whether such measures are harmful, account should be taken of inter alia:
Pri ocenjevanju, ali so takšni ukrepi škodljivi, je treba med drugim upoštevati:
whether advantages are accorded only to non-residents or in respect of transactions carried out with non-residents; or
ali so do ugodnosti upravičeni le nerezidenti ali transakcije z nerezidenti;
whether advantages are ring-fenced from the domestic market, so they do not affect the national tax base; or
ali so ugodnosti ločene od domačega trga, tako da ne vplivajo na nacionalno davčno osnovo;
whether advantages are granted even without any real economic activity and substantial economic presence within the third country offering such tax advantages; or
ali so ugodnosti odobrene tudi brez prave gospodarske dejavnosti in znatne gospodarske prisotnosti v tretji državi, ki omogoča takšne davčne ugodnosti;
whether the rules for profit determination in respect of activities within a multinational group of companies departs from internationally accepted principles, notably the rules agreed upon within the Organisation for Economic Cooperation and Development; or
ali pravila za določitev dobička v zvezi z dejavnostmi v okviru večnacionalne skupine podjetij odstopajo od mednarodno sprejetih načel, zlasti pravila, dogovorjena v Organizaciji za gospodarsko sodelovanje in razvoj;
whether the tax measures lack transparency, including where legal provisions are relaxed at administrative level in a non-transparent way.
ali davčni ukrepi niso dovolj pregledni, vključno s primeri, v katerih so zakonske določbe sproščene na upravni ravni na nepregleden način.
When applying those criteria, Member States should take account of the conclusions reached in the Code of Conduct Group (business taxation) in regard to tax measures it has assessed as harmful.
Pri uporabi teh meril bi morale države članice upoštevati sklepe, dosežene v Skupini za kodeks ravnanja (obdavčenje podjetij) glede davčnih ukrepov, ki jih je skupina ocenila kot škodljive.
Measures directed against third countries not complying with minimum standards set out in point 3
Ukrepi, usmerjeni proti tretjim državam, ki ne izpolnjujejo minimalnih standardov iz točke 3
Member States should publish blacklists of third countries not complying with minimum standards set out in point 3, with a view to the application of point 4.3.
Države članice bi morale objaviti črne sezname tretjih držav, ki ne izpolnjujejo minimalnih standardov iz točke 3, z namenom uporabe točke 4.3.
Those blacklists should make reference to this Recommendation.
Črni seznami bi se morali sklicevati na to priporočilo.
Member States that have adopted national blacklists should include in such lists third countries not complying with minimum standards set out in point 3.
Države članice, ki so sprejele nacionalne črne sezname, bi morale vanje vključiti tretje države, ki ne izpolnjujejo minimalnih standardov iz točke 3.
Each Member State having concluded a double taxation convention with a third country not complying with minimum standards as set out in point 3 should, as most appropriate with a view to improve compliance by that third country with these standards, either seek to renegotiate the convention, suspend or terminate the convention.
Vsaka država članica, ki je sklenila konvencijo o dvojnem obdavčevanju s tretjo državo, ki ne izpolnjuje minimalnih standardov iz točke 3, bi si morala, kakor je najprimernejše za izboljšanje izpolnjevanja teh standardov s strani zadevne tretje države, prizadevati za ponovna pogajanja za sklenitev konvencije ali začasno prekinitev ali odpoved konvencije.
Measures in favour of third countries complying with minimum standards set out in point 3
Ukrepi, ki koristijo tretjim državam, ki izpolnjujejo minimalne standarde iz točke 3
Member States should remove third countries which comply with minimum standards set out in point 3 from the blacklists referred to in point 4.1.
Države članice bi morale tretje države, ki izpolnjujejo minimalne standarde iz točke 3, umakniti s črnih seznamov iz točke 4.1.
Member States should consider removing third countries which comply with minimum standards set out in point 3 from any existing national blacklists referred to in point 4.2.
Države članice bi morale proučiti možnost umika tretjih držav, ki izpolnjujejo minimalne standarde iz točke 3, z vseh obstoječih nacionalnih črnih seznamov iz točke 4.2.
Member States should consider initiating bilateral negotiations for the conclusion of double tax conventions with third countries which comply with minimum standards set out in point 3.
Države članice bi morale proučiti možnost začetka dvostranskih pogajanj za sklenitev konvencij o dvojnem obdavčevanju s tretjimi državami, ki izpolnjujejo minimalne standarde iz točke 3.
Measures in favour of third countries which are committed to comply with minimum standards set out in point 3.
Ukrepi, ki koristijo tretjim državam, ki so se zavezale, da bodo izpolnjevale minimalne standarde iz točke 3
Member States should consider offering closer cooperation and assistance to third countries, especially developing ones, which are committed to complying with minimum standards set out in point 3, in order to assist those third countries in fighting effectively against tax evasion and aggressive tax planning.
Države članice bi morale proučiti možnost tesnejšega sodelovanja in pomoči tretjim državam, zlasti državam v razvoju, ki so se zavezale, da bodo izpolnjevale minimalne standarde iz točke 3, da bi tem državam pomagale pri učinkovitem boju proti davčnim utajam in agresivnemu davčnemu načrtovanju.
To this end, they could second tax experts to such countries for a limited period of time.
V ta namen bi morale v take države za omejen čas napotiti davčne strokovnjake.
When judging third countries’ commitment to complying with those minimum standards, Member States should take into account all concrete indications to this effect, in particular steps towards compliance already taken by the third country concerned.
Pri presojanju zaveze tretjih držav k izpolnjevanju minimalnih standardov bi morale države članice upoštevati vse konkretne pokazatelje v zvezi s tem, zlasti napredek, ki ga je zadevna tretja država že dosegla na področju izpolnjevanja minimalnih standardov.
As long as a third country benefits from assistance in accordance with point 6.1 and accomplishes the expected progress towards compliance with the said minimum standards, Member States should abstain from applying the measures referred to in point 4, except for the renegotiation of double tax conventions.
Dokler ima tretja država koristi zaradi pomoči v skladu s točko 6.1 in dosega pričakovani napredek na področju izpolnjevanja navedenih minimalnih standardov, bi se morala država članica vzdržati izvajanja ukrepov iz točke 4, razen v primeru ponovnih pogajanj za sklenitev konvencij o dvojnem obdavčevanju.
Follow-up
Nadaljnji ukrepi
Member States should inform the Commission on the measures taken in order to comply with the present Recommendation, as well as any changes made to such measures.
Države članice morajo Komisijo obvestiti o ukrepih, sprejetih za izpolnjevanje tega priporočila, in vseh spremembah takšnih ukrepov.
The Commission will publish a report on the application this Recommendation within three years after its adoption.
Komisija objavi poročilo o izvajanju tega priporočila v treh letih po njegovem sprejetju.
OJ L 64, 11.3.2011, p. 1.
UL L 64, 11.3.2011, str. 1.
COM(2009) 201 final of 28 April 2009.
COM(2009) 201 final z dne 28. aprila 2009.
COM(2010) 163 final of 21 April 2010.
COM(2010) 163 final z dne 21. aprila 2010.
OJ C 99, 1.4.1998, p. 1.
UL C 99, 1.4.1998, str. 1.
STANDARDS OF TRANSPARENCY AND EXCHANGE OF INFORMATION
STANDARDI PREGLEDNOSTI IN IZMENJAVE INFORMACIJ
A. AVAILABILITY OF INFORMATION
A RAZPOLOŽLJIVOST INFORMACIJ
The third country concerned ensures that ownership and identity information for all relevant entities and arrangements is available to its competent authorities.
A.1 Zadevna tretja država zagotovi, da so informacije o lastništvu in identiteti vseh ustreznih subjektov in ureditev na voljo pristojnim organom.
The third country concerned ensures that reliable accounting records are kept for all relevant entities and arrangements.
A.2 Zadevna tretja država zagotovi, da se za vse ustrezne subjekte in ureditve vodi zanesljiva računovodska evidenca.
Banking information is available for all account holders.
A.3 Na voljo so bančne informacije za vse imetnike računov.
B. ACCESS TO INFORMATION
B DOSTOP DO INFORMACIJ
Competent authorities of the third country concerned have the power to obtain and provide information that is the subject of a request under an agreement on exchange of information, from any person within their territorial jurisdiction who is in possession or control of such information.
B.1 Pristojni organi zadevne tretje države so pooblaščeni, da lahko pridobijo informacije, za katere je bilo zaprošeno na podlagi sporazuma o izmenjavi informacij, od katere koli osebe pod njihovo teritorialno jurisdikcijo, ki ima ali nadzoruje takšne informacije, in da take informacije zagotavljajo.
The rights and safeguards that apply to persons in the requested third country concerned are compatible with effective exchange of information.
B.2 Pravice in varovala, ki jih imajo osebe v zadevni tretji državi, od katere se zahtevajo informacije, so skladne z učinkovito izmenjavo informacij.
C. EXCHANGING INFORMATION
C IZMENJAVA INFORMACIJ
Mechanisms for the exchange of information with Member States are such that this exchange is carried out in an effective manner.
C.1 Mehanizmi za izmenjavo informacij z državami članicami zagotavljajo, da je ta izmenjava izvedena na učinkovit način.
The network of information exchange mechanisms of the third country concerned covers all Member States.
C.2 Omrežje mehanizmov za izmenjavo informacij zadevne tretje države zajema vse države članice.
The mechanisms for exchange of information of the third country concerned contain adequate provisions to ensure the confidentiality of information received from Member States.
C.3 Mehanizmi za izmenjavo informacij zadevne tretje države vsebujejo ustrezne določbe za zagotavljanje zaupnosti informacij, prejetih od držav članic.
The exchange of information mechanisms of the third country concerned respect the rights and safeguards of taxpayers and third parties.
C.4 Mehanizmi za izmenjavo informacij zadevne tretje države spoštujejo pravice in varovala davkoplačevalcev in tretjih strani.
on aggressive tax planning
o agresivnem davčnem načrtovanju
Countries around the world have traditionally treated tax planning as a legitimate practice.
Države po svetu davčno načrtovanje običajno obravnavajo kot legitimno prakso.
Over time, however, the tax planning structures have become ever-more sophisticated.
Sčasoma pa so strukture davčnega načrtovanja postale vse bolj kompleksne.
They develop across various jurisdictions and effectively, shift taxable profits towards States with beneficial tax regimes.
Oblikujejo se v več jurisdikcijah in povzročijo, da se obdavčljivi dobički prenesejo v države z ugodnejšimi davčnimi režimi.
A key characteristic of the practices in question is that they reduce tax liability through strictly legal arrangements which however contradict the intent of the law.
Ključna značilnost zadevnih praks je, da zmanjšujejo davčno odgovornost s popolnoma zakonitimi ureditvami, ki pa so v nasprotju z namenom zakona.
Aggressive tax planning consists in taking advantage of the technicalities of a tax system or of mismatches between two or more tax systems for the purpose of reducing tax liability.
Agresivno davčno načrtovanje izkorišča tehnične podrobnosti davčnega sistema ali neskladja med dvema ali več davčnimi sistemi z namenom zmanjševanja davčne odgovornosti.
Aggressive tax planning can take a multitude of forms.
Ima lahko najrazličnejše oblike.
Its consequences include double deductions (e.g. the same loss is deducted both in the State of source and residence) and double non-taxation (e.g. income which is not taxed in the source State is exempt in the State of residence).
Med njegovimi posledicami so dvojni odbitki (npr. ista izguba se odbije tako v državi vira kot tudi v državi prebivališča) in dvojno obdavčevanje (npr. dohodek, ki ni obdavčen v državi vira, je oproščen davka v državi prebivališča).
Member States find it difficult to protect their national tax bases from erosion through aggressive tax planning, despite important efforts.
Države članice kljub znatnim prizadevanjem s težavo ščitijo svoje davčne osnove pred zmanjševanjem zaradi agresivnega davčnega načrtovanja.
National provisions in this area are often not fully effective, especially due to the cross-border dimension of many tax planning structures and the increased mobility of capital and persons.
Nacionalne določbe na tem področju pogosto niso popolnoma učinkovite, zlasti zaradi čezmejne razsežnosti mnogih struktur davčnega načrtovanja in vse večje mobilnosti kapitala in oseb.
With a view to moving to a better functioning of the internal market, it is necessary to encourage all Member States to take the same general approach towards aggressive tax planning, which would help diminishing existing distortions.
Da bi omogočili boljše delovanje notranjega trga, je treba vse države članice spodbujati, da sprejmejo isti splošni pristop k agresivnemu davčnemu načrtovanju, ki bi pripomogel k zmanjšanju obstoječih izkrivljanj.
To this end, it is necessary to address instances in which a taxpayer derives fiscal benefits through engineering its tax affairs in such a way that income is not taxed by any of the tax jurisdictions involved (double non-taxation).
V ta namen je treba obravnavati primere, v katerih davkoplačevalec pridobi davčne ugodnosti s predstavitvijo svojih davčnih zadev tako, da dohodke ne obdavči nobena od zadevnih davčnih jurisdikcij (dvojno neobdavčenje).
The persistence of such situations can lead to artificial capital flows and movements of taxpayers within the internal market and thus harm its proper functioning as well as erode Member States’ tax bases.
Če se takšne prakse nadaljujejo, lahko povzročijo umetne kapitalske tokove in gibanje davkoplačevalcev znotraj notranjega trga in s tem ovirajo njegovo pravilno delovanje in zmanjšujejo davčne osnove držav članic.
In 2012 the Commission carried out a public consultation on double non-taxation in the internal market.
Komisija je leta 2012 izvedla javno posvetovanje o dvojnem neobdavčevanju na notranjem trgu.
Since it is not possible to address all the issues covered by that consultation through one single solution, it is appropriate, as a first step, to deal with the issue which is linked to certain frequently used tax planning structures that take advantage of mismatches between two or more tax systems and often lead to double non-taxation.
Ker vseh problemov, obravnavanih v posvetovanju, ni mogoče rešiti z eno samo rešitvijo, je primerno, da se najprej obravnava problem, ki je povezan z nekaterimi pogosto uporabljenimi strukturami davčnega svetovanja, ki izkoriščajo razhajanja med dvema ali več davčnimi sistemi in pogosto povzročijo dvojno neobdavčenje.
States often undertake, in their double taxation conventions, not to tax certain items of income.
Države se v konvencijah o dvojnem obdavčevanju pogosto obvežejo, da ne bodo obdavčile nekaterih postavk dohodkov.
In providing for such treatment, they may not necessarily take account of whether such items are subject to tax in the other party to that convention, and thus whether there is a risk of double non-taxation.
Pri tem ni nujno, da upoštevajo, ali so takšne postavke obdavčene v drugi podpisnici konvencije in ali zato obstaja tveganje za dvojno neobdavčenje.
Such risk may also occur if Member States unilaterally exempt items of foreign income, irrespective of whether they are subject to tax in the source State.
Takšno tveganje lahko obstaja tudi, če države članice enostransko oprostijo davka postavke tujih dohodkov, ne glede na to, ali so obdavčeni v državi vira.
It is important to address both situations in this Recommendation.
V tem priporočilu je treba obravnavati oba primera.
As tax planning structures are ever more elaborate and national legislators are frequently left with insufficient time for reaction, specific anti-abuse measures often turn out to be inadequate for successfully catching up with novel aggressive tax planning structures.
Ker so strukture davčnega načrtovanja vse bolj kompleksne in nacionalni zakonodajalci pogosto nimajo dovolj časa za odzivanje, se posebni ukrepi za preprečevanje zlorab pogosto izkažejo za nezadostne in ne morejo uspešno obravnavati novih struktur agresivnega davčnega načrtovanja.
Such structures can be harmful to national tax revenues and to the functioning of the internal market.
Takšne strukture lahko zmanjšujejo nacionalne davčne prihodke in ovirajo delovanje notranjega trga.
Therefore, it is appropriate to recommend the adoption by Member States of a common general anti-abuse rule, which should also avoid the complexity of many different ones.
Zato je ustrezno priporočiti, da države članice sprejmejo skupni splošni predpis o preprečevanju zlorab, ki bi moral preprečiti tudi kompleksnost več različnih predpisov.
In this context, it is necessary to take account of the limits imposed by Union law with regard to anti-abuse rules.
V tem kontekstu je treba upoštevati omejitve, določene v zakonodaji Unije, glede predpisov o preprečevanju zlorab.
So as to preserve the autonomous operation of existing Union acts in the area concerned, this Recommendation does not apply within the scope of Council Directive 2009/133/EC [1], of Council Directive 2011/96/EU [2] and of Council Directive 2003/49/EC [3].
Da bi ohranili avtonomno uporabo obstoječih aktov Unije na zadevnem področju, se to priporočilo ne uporablja na področju Direktive Sveta 2009/133/ES [1], Direktive Sveta 2011/96/EU [2] in Direktive Sveta 2003/49/ES [3].
A revision of those Directives with a view to implement the principles underlying this Recommendation is currently considered by the Commission,
Komisija trenutno proučuje možnost revizije navedenih direktiv z namenom izvajanja načel, navedenih v tem priporočilu –
This Recommendation addresses aggressive tax planning in the area of direct taxation.
V tem priporočilu je obravnavano agresivno davčno načrtovanje na področju neposrednega obdavčevanja.
It does not apply within the scope of Union acts whose operation could be affected by its terms.
Ne uporablja se na področju aktov Unije, katerih uporabo bi lahko oviralo.
‘tax’ means income tax, corporation tax and, where applicable, capital gains tax, as well as withholding tax of a nature equivalent to any of these taxes;
„davek“ pomeni dohodnino, davek od dohodka pravnih oseb in, kadar je to ustrezno, davek na kapitalski dobiček kot tudi davčni odtegljaj, ki je enakovreden kateremu koli od navedenih davkov;
‘income’ means all items which are defined as such under the domestic law of the Member State which applies the term and, where applicable, the items defined as capital gains.
„dohodek“ pomeni vse postavke, ki so kot take opredeljene v domači zakonodaji države članice, ki uporablja ta izraz in, kadar je to ustrezno, postavke, opredeljene kot kapitalski dobiček.
Limitation to the application of rules intended to avoid double taxation
Omejitev uporabe predpisov, namenjenih preprečevanju dvojnega obdavčevanja
Where Member States, in double taxation conventions which they have concluded among themselves or with third countries, have committed not to tax a given item of income, Member States should ensure that such commitment only applies where the item is subject to tax in the other party to that convention.
Kadar se države članice v konvencijah o dvojnem obdavčevanju, ki so jih sklenile med seboj ali s tretjimi državami, obvežejo, da določene postavke dohodkov ne bodo obdavčile, bi morale zagotoviti, da takšna obveza velja le, kadar postavko obdavči druga podpisnica zadevne konvencije.
To give effect to point 3.1, Member States are encouraged to include an appropriate clause in their double taxation conventions.
Da bi države članice lahko uveljavile točko 3.1, so pozvane, da v konvencije o dvojnem obdavčevanju vključijo ustrezno določbo.
Such clause could read as follows:
Takšna določba bi se lahko glasila:
‘Where this Convention provides that an item of income shall be taxable only in one of the contracting States or that it may be taxed in one of the contracting States, the other contracting State shall be precluded from taxing such item only if this item is subject to tax in the first contracting State’.
„Kadar ta konvencija določa, da je postavka dohodkov obdavčljiva ali je lahko obdavčena le v eni od držav podpisnic, je obdavčenje te postavke v drugi državi podpisnici izključeno le, če je ta postavka obdavčena v prvi državi podpisnici.“
In case of multilateral conventions, the reference to the ‘other contracting State’ should be replaced by a reference to the ‘other contracting States’.
V primeru večstranskih konvencij se izraz „druga država podpisnica“ lahko nadomesti z izrazom „druge države podpisnice“.
Where, with a view to avoid double taxation through unilateral national rules, Member States provide for a tax exemption in regard to a given item of income sourced in another jurisdiction, in which this item is not subject to tax, Member States are encouraged to ensure that the item is taxed.
Kadar države članice, da bi preprečile dvojno obdavčevanje z enostranskimi nacionalnimi predpisi, določijo davčno oprostitev za določeno postavko dohodkov, ki izvira iz druge države, v kateri ta postavka ni obdavčena, so države članice pozvane, naj zagotovijo, da je ta postavka obdavčena.
For the purposes of points 3.1, 3.2 and 3.3 an item of income should be considered to be subject to tax where it is treated as taxable by the jurisdiction concerned and is not exempt from tax, nor benefits from a full tax credit or zero-rate taxation.
Za namene točk 3.1, 3.2 in 3.3 za postavko dohodkov velja, da je obdavčena, kadar jo zadevna davčna zakonodaja obravnava kot obdavčljivo in ni oproščena davka niti ni upravičena do celotnega davčnega odbitka ali nične stopnje obdavčitve.
General anti-abuse rule
Splošni predpis o preprečevanju zlorab
To counteract aggressive tax planning practices which fall outside the scope of their specific anti-avoidance rules, Member States should adopt a general anti-abuse rule, adapted to domestic and cross-border situations confined to the Union and situations involving third countries.
Da bi države članice preprečile prakse agresivnega davčnega svetovanja, ki ne spadajo na področje uporabe posebnih predpisov o preprečevanju zlorab, bi morale sprejeti splošni predpis o preprečevanju zlorab, prilagojen domačim in čezmejnim okoliščinam znotraj Unije ter primerom, pri katerih so vključene tretje države.
To give effect to point 4.1, Member States are encouraged to introduce the following clause in their national legislation:
Da bi države članice lahko uveljavile točko 4.1, so pozvane, da v svojo nacionalno zakonodajo vključijo naslednjo določbo:
‘An artificial arrangement or an artificial series of arrangements which has been put into place for the essential purpose of avoiding taxation and leads to a tax benefit shall be ignored. National authorities shall treat these arrangements for tax purposes by reference to their economic substance’.
„Umetna ureditev ali umeten niz ureditev, ki je bil uveden z bistvenim namenom preprečevanja obdavčenja in pomeni davčno ugodnost, se ne upošteva. Nacionalni organi te ureditve za davčne namene obravnavajo s sklicevanjem na njihovo gospodarsko vsebino.“
For the purposes of point 4.2 an arrangement means any transaction, scheme, action, operation, agreement, grant, understanding, promise, undertaking or event.
Za namene točke 4.2 ureditev pomeni vsako transakcijo, shemo, ukrep, operacijo, sporazum, odobritev, dogovor, obljubo, obvezo ali dogodek.
An arrangement may comprise more than one step or part.
Ureditev lahko obsega več kot en korak ali del.