natgillin/translations-raw huggingface dataset:
the Reporting Financial Institution (and, as applicable, the Related Entity within the same Member State as the Reporting Financial Institution) treats both of the aforementioned Financial Accounts, and any other Financial Accounts of the Account Holder that are treated as Pre-existing Accounts under point (b), as a single Financial Account for purposes of satisfying the standards of knowledge requirements set forth in paragraph A of Section VII, and for purposes of determining the balance or value of any of the Financial Accounts when applying any of the account thresholds;
pogodba nima pogodbene vrednosti, ki bi bila na voljo kateri koli osebi (z dvigom, posojilom ali drugače), ne da bi bila pogodba prekinjena;
with respect to a Financial Account that is subject to AML/KYC Procedures, the Reporting Financial Institution is permitted to satisfy such AML/KYC Procedures for the Financial Account by relying upon the AML/KYC Procedures performed for the Pre-existing Account described in subparagraph C(9)(a); and
znesek (razen za primer smrti), ki se izplača ob odpovedi ali prekinitvi pogodbe, ne more preseči skupnih premij, plačanih po pogodbi, zmanjšanih za znesek za primer smrti ali bolezni in stroške (dejansko zaračunane ali ne) za obdobje ali obdobja veljavnosti pogodbe ter kakršne koli zneske, plačane pred odpovedjo ali prekinitvijo pogodbe, in
the opening of the Financial Account does not require the provision of new, additional or amended customer information by the Account Holder other than for the purposes of this Directive.
pogodba ni bila odplačno prenesena na prevzemnika;
The term “New Account” means a Financial Account maintained by a Reporting Financial Institution opened on or after 1 January 2016 unless it is treated as a Pre-existing Account under subparagraph C(9)(b).
račun, ki ga ima samo zapuščina, če dokumentacija za tak račun vključuje kopijo oporoke ali potrdila o smrti zapustnika;
The term “Pre-existing Individual Account” means a Pre-existing Account held by one or more individuals.
račun, ki se odpre v zvezi z naslednjim:
The term “New Individual Account” means a New Account held by one or more individuals.
sklepom ali sodbo sodišča;
The term “Pre-existing Entity Account” means a Pre-existing Account held by one or more Entities.
prodajo, zamenjavo ali zakupom nepremičnega ali osebnega premoženja, če račun izpolnjuje naslednje zahteve:
The term “Lower Value Account” means a Pre-existing Individual Account with an aggregate balance or value as of 31 December 2015 that does not exceed an amount denominated in the domestic currency of each Member State that corresponds to USD 1000000.
sredstva se nanj nalagajo izključno kot predplačilo, ara, depozit v znesku, primernem za zavarovanje obveznosti, neposredno povezane s transakcijo, ali podobno plačilo ali se nanj nalagajo Finančna sredstva v zvezi s prodajo, zamenjavo ali zakupom premoženja;
The term “High Value Account” means a Pre-existing Individual Account with an aggregate balance or value that exceeds, as of 31 December 2015, or 31 December of any subsequent year, an amount denominated in the domestic currency of each Member State that corresponds to USD 1000000.
odpre in uporablja se izključno za zavarovanje obveznosti kupca, da plača kupnino za premoženje, obveznosti prodajalca, da plača kakršno koli pogojno obveznost, ali obveznosti zakupodajalca ali zakupojemalca, da plača kakršno koli odškodnino v zvezi z zakupljenim premoženjem, kot je bilo dogovorjeno z zakupom;
The term “New Entity Account” means a New Account held by one or more Entities.
sredstva na njem, vključno z dohodkom iz teh sredstev, se bodo izplačala ali drugače razdelila v korist kupca, prodajalca, zakupodajalca ali zakupojemalca (tudi za poravnavo njegove obveznosti), ko se premoženje proda, zamenja ali izroči oziroma se zakup prekine;
The term “Excluded Account” means any of the following accounts:
ni kritni ali podoben račun, odprt v zvezi s prodajo ali zamenjavo Finančnih sredstev, in
a retirement or pension account that satisfies the following requirements:
ni povezan z računom iz pododstavka C(17)(f);
the account is subject to regulation as a personal retirement account or is part of a registered or regulated retirement or pension plan for the provision of retirement or pension benefits (including disability or death benefits);
obveznostjo Finančne institucije, ki opravlja storitve v zvezi s posojilom, zavarovanim z nepremičnino, da rezervira del plačila izključno zato, da omogoči poznejše plačilo davkov ali zavarovanja v zvezi z nepremičnino;
the account is tax-favoured (i.e., contributions to the account that would otherwise be subject to tax are deductible or excluded from the gross income of the Account Holder or taxed at a reduced rate, or taxation of investment income from the account is deferred or taxed at a reduced rate);
obveznostjo Finančne institucije izključno zato, da se omogoči poznejše plačilo davkov;
information reporting is required to the tax authorities with respect to the account;
Depozitni račun, ki izpolnjuje naslednje zahteve:
withdrawals are conditioned on reaching a specified retirement age, disability, or death, or penalties apply to withdrawals made before such specified events; and
obstaja izključno zato, da stranka opravi plačilo, ki presega dolgovano stanje na kreditni kartici ali v zvezi z drugim revolving kreditom, preplačilo pa se stranki ne vrne takoj, in
either (i) annual contributions are limited to an amount denominated in the domestic currency of each Member State that corresponds to USD 50000 or less; or (ii) there is a maximum lifetime contribution limit to the account of an amount denominated in the domestic currency of each Member State that corresponds to USD 1000000 or less, in each case applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation.
s 1. januarjem 2016 ali pred njim Finančna institucija izvaja politike in postopke, da prepreči preplačilo stranke nad zneskom, izraženim v domači valuti posamezne države članice, ki ustreza 50000 USD, ali zagotovi, da se kakršno koli preplačilo stranke nad tem zneskom stranki vrne v 60 dneh, pri čemer se v obeh primerih upoštevajo pravila iz odstavka C oddelka VII o pretvorbi valut.
A Financial Account that otherwise satisfies the requirement of subparagraph C(17)(a)(v) will not fail to satisfy such requirement solely because such Financial Account may receive assets or funds transferred from one or more Financial Accounts that meet the requirements of subparagraph C(17)(a) or (b) or from one or more retirement or pension funds that meet the requirements of any of subparagraphs B(5) through (7);
Pri tem se preplačilo stranke ne nanaša na stanja v dobro v višini spornih obveznosti, vključuje pa stanja v dobro, ki so posledica vrnitve blaga.
an account that satisfies the following requirements:
kateri koli drugi račun, pri katerem je tveganje, da se bo uporabil za izogibanje davku, nizko ter ki ima zelo podobne značilnosti kot računi iz pododstavkov C(17)(a) do (f) in je na seznamu izključenih računov iz člena 8(7a) te direktive, če status takšnega računa kot izključenega računa ni v nasprotju s cilji te direktive.
the account is subject to regulation as an investment vehicle for purposes other than for retirement and is regularly traded on an established securities market, or the account is subject to regulation as a savings vehicle for purposes other than for retirement;
D. Račun, o katerem se poroča
withdrawals are conditioned on meeting specific criteria related to the purpose of the investment or savings account (for example, the provision of educational or medical benefits), or penalties apply to withdrawals made before such criteria are met; and
Izraz ‚Račun, o katerem se poroča‘, pomeni Finančni račun, ki ga vodi Poročevalska finančna institucija države članice in ga ima ena ali več Oseb, o katerih se poroča, ali Pasivni NFS z eno ali več Obvladujočimi osebami, ki so Osebe, o katerih se poroča, če je bil kot tak opredeljen v skladu s postopki dolžne skrbnosti iz oddelkov II do VII.
annual contributions are limited to an amount denominated in the domestic currency of each Member State that corresponds to USD 50000 or less, applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation.
Izraz ‚Oseba države članice‘ v zvezi s posamezno državo članico pomeni posameznika ali Subjekt, ki je rezident katere koli druge države članice v skladu z davčno zakonodajo navedene druge države članice, oziroma zapuščino pokojnika, ki je bil rezident katere koli druge države članice.
A Financial Account that otherwise satisfies the requirement of subparagraph C(17)(b)(iv) will not fail to satisfy such requirement solely because such Financial Account may receive assets or funds transferred from one or more Financial Accounts that meet the requirements of subparagraph C(17)(a) or (b) or from one or more retirement or pension funds that meet the requirements of any of subparagraphs B(5) through (7);
Pri tem se Subjekt, kot je partnerstvo, partnerstvo z omejeno odgovornostjo ali podoben pravni dogovor, ki nima rezidentstva za davčne namene, obravnava kot rezident jurisdikcije, v kateri ima sedež dejanske uprave.
a life insurance contract with a coverage period that will end before the insured individual attains age 90, provided that the contract satisfies the following requirements:
Izraz ‚Sodelujoča jurisdikcija‘ v zvezi s posamezno državo članico pomeni:
periodic premiums, which do not decrease over time, are payable at least annually during the period the contract is in existence or until the insured attains age 90, whichever is shorter;
katero koli drugo državo članico;
the contract has no contract value that any person can access (by withdrawal, loan, or otherwise) without terminating the contract;
katero koli drugo jurisdikcijo, (i) s katero ima zadevna država članica sporazum, v skladu s katerim bo ta jurisdikcija zagotavljala informacije iz oddelka I, in (ii) ki se opredeli na seznamu, ki ga ta država članica objavi in sporoči Evropski komisiji;
the amount (other than a death benefit) payable upon cancellation or termination of the contract cannot exceed the aggregate premiums paid for the contract, less the sum of mortality, morbidity, and expense charges (whether or not actually imposed) for the period or periods of the contract's existence and any amounts paid prior to the cancellation or termination of the contract; and
katero koli drugo jurisdikcijo, (i) s katero ima Unija sporazum, v skladu s katerim bo ta jurisdikcija zagotavljala informacije iz oddelka I, in (ii) ki se opredeli na seznamu, ki ga objavi Evropska komisija.
the contract is not held by a transferee for value;
Izraz ‚Obvladujoče osebe‘ pomeni fizične osebe, ki opravljajo nadzor nad Subjektom.
an account that is held solely by an estate if the documentation for such account includes a copy of the deceased's will or death certificate;
Pri skrbniškem skladu ta izraz pomeni ustanovitelja(-e), skrbnika(-e), morebitnega(-e) nadzornika(-e), upravičenca(-e) ali razred(-e) upravičencev in vsako drugo fizično osebo, ki opravlja končni dejanski nadzor nad skrbniškim skladom, pri pravnem dogovoru, ki ni skrbniški sklad, pa osebe z enakovrednimi ali podobnimi položaji.
an account established in connection with any of the following:
Izraz ‚Obvladujoče osebe‘ je treba razlagati skladno s priporočili Projektne skupine za finančno ukrepanje.
a court order or judgment.
Izraz ‚NFS‘ pomeni kateri koli Subjekt, ki ni Finančna institucija.
a sale, exchange, or lease of real or personal property, provided that the account satisfies the following requirements:
Izraz ‚Pasivni NFS‘ pomeni: (i) NFS, ki ni Aktivni NFS, ali (ii) Investicijski subjekt iz pododstavka A(6)(b), ki ni Finančna institucija sodelujoče jurisdikcije.
the account is funded solely with a down payment, earnest money, deposit in an amount appropriate to secure an obligation directly related to the transaction, or a similar payment, or is funded with a Financial Asset that is deposited in the account in connection with the sale, exchange, or lease of the property,
Izraz ‚Aktivni NFS‘ pomeni NFS, ki izpolnjuje katero koli od naslednjih meril:
the account is established and used solely to secure the obligation of the purchaser to pay the purchase price for the property, the seller to pay any contingent liability, or the lessor or lessee to pay for any damages relating to the leased property as agreed under the lease,
manj kot 50 % bruto dohodka NFS v predhodnem koledarskem letu ali drugem ustreznem poročevalnem obdobju je pasivni dohodek in manj kot 50 % sredstev, ki jih je imel NFS v predhodnem koledarskem letu ali drugem ustreznem poročevalnem obdobju, so sredstva, ki ustvarjajo pasivni dohodek ali se z njimi lahko ustvarja pasivni dohodek;
the assets of the account, including the income earned thereon, will be paid or otherwise distributed for the benefit of the purchaser, seller, lessor, or lessee (including to satisfy such person's obligation) when the property is sold, exchanged, or surrendered, or the lease terminates,
z delnicami NFS se redno trguje na organiziranem trgu vrednostnih papirjev ali pa je NFS Povezani subjekt Subjekta, s katerega delnicami se redno trguje na organiziranem trgu vrednostnih papirjev;
the account is not a margin or similar account established in connection with a sale or exchange of a Financial Asset, and
NFS je Državni subjekt, Mednarodna organizacija ali Centralna banka oziroma Subjekt, ki je v celotni lasti enega ali več od navedenih;
the account is not associated with an account described in subparagraph C(17)(f);
pretežen del dejavnosti NFS je imetništvo (v celoti ali delno) izdanih delnic v eni ali več hčerinskih družbah, ki ne trgujejo ali poslujejo kot Finančne institucije, ali zagotavljanje financiranja in storitev tem družbam, pri čemer Subjekt ne more pridobiti statusa NFS, če deluje (ali se predstavlja) kot investicijski sklad, na primer zasebni lastniški sklad, sklad tveganega kapitala, sklad za odkupe z zadolžitvijo ali kateri koli naložbeni nosilec, katerega namen je pridobivanje ali financiranje družb in nato imetništvo deležev v teh družbah kot kapitalskih sredstev za vlaganje;
an obligation of a Financial Institution solely to facilitate the payment of taxes at a later time;
NFS v preteklih petih letih ni bil Finančna institucija in je v postopku unovčenja svojih sredstev ali reorganizacije z namenom nadaljevati ali ponovno vzpostaviti poslovanje, ki ni poslovanje Finančne institucije;
a Depository Account that satisfies the following requirements:
NFS se ukvarja predvsem s transakcijami financiranja in varovanja pred tveganji s Povezanimi subjekti, ki niso Finančne institucije, ali zanje in ne zagotavlja finančnih storitev ali storitev varovanja pred tveganji Subjektu, ki ni Povezani subjekt, pod pogojem, da se skupina katerih koli tako Povezanih subjektov ukvarja predvsem s poslovanjem, ki ni poslovanje Finančne institucije, ali
the account exists solely because a customer makes a payment in excess of a balance due with respect to a credit card or other revolving credit facility and the overpayment is not immediately returned to the customer; and
NFS izpolnjuje vse naslednje zahteve:
beginning on or before 1 January 2016, the Financial Institution implements policies and procedures either to prevent a customer from making an overpayment in excess of an amount denominated in the domestic currency of each Member State that corresponds to USD 50000, or to ensure that any customer overpayment in excess of that amount is refunded to the customer within 60 days, in each case applying the rules set forth in paragraph C of Section VII for currency translation.
je ustanovljen in deluje v državi članici ali drugi jurisdikciji, katere rezident je, izključno v verske, dobrodelne, znanstvene, umetniške, kulturne, športne ali izobraževalne namene ali je ustanovljen in deluje v državi članici ali drugi jurisdikciji, katere rezident je, ter je strokovna organizacija, poslovno združenje, gospodarska zbornica, delavska organizacija, kmetijska ali hortikulturna organizacija, državljansko združenje ali organizacija, ki deluje izključno za spodbujanje družbene blaginje,
For this purpose, a customer overpayment does not refer to credit balances to the extent of disputed charges but does include credit balances resulting from merchandise returns;
je oproščen davka od dohodka v državi članici ali drugi jurisdikciji, katere rezident je,
any other account that presents a low risk of being used to evade tax, has substantially similar characteristics to any of the accounts described in subparagraphs C(17)(a) through (f), and is included in the list of Excluded Accounts referred to in Article 8(7a) of this Directive, provided that the status of such account as an Excluded Account does not frustrate the purposes of this Directive.
nima družbenikov ali članov, ki bi imeli lastniški ali upravičeni delež v njegovem dohodku ali sredstvih,
D. Reportable Account
veljavna zakonodaja države članice ali druge jurisdikcije, katere rezident je NFS, ali listine o ustanovitvi NFS ne dovoljujejo delitve dohodka ali sredstev NFS ali njihove uporabe v korist zasebne osebe ali nedobrodelnega Subjekta, razen pri dobrodelnem delovanju NFS ali kot plačilo primernega nadomestila za opravljene storitve ali plačilo, ki ustreza pošteni tržni vrednosti premoženja, ki ga je kupil NFS, in
The term “Reportable Account” means a Financial Account that is maintained by a Member State Reporting Financial Institution and is held by one or more Reportable Persons or by a Passive NFE with one or more Controlling Persons that is a Reportable Person, provided it has been identified as such pursuant to the due diligence procedures described in Sections II through VII.
E. Razno
The term “Reportable Person” means a Member State Person other than: (i) a corporation the stock of which is regularly traded on one or more established securities markets; (ii) any corporation that is a Related Entity of a corporation described in clause (i); (iii) a Governmental Entity; (iv) an International Organisation; (v) a Central Bank; or (vi) a Financial Institution.
Izraz ‚Imetnik računa‘ pomeni osebo, ki je navedena ali identificirana kot Imetnik Finančnega računa pri Finančni instituciji, ki vodi račun.
The term “Member State Person” with regard to each Member State means an individual or Entity that is resident in any other Member State under the tax laws of that other Member State, or an estate of a decedent that was a resident of any other Member State.
Oseba, ki ni Finančna institucija in ima Finančni račun v korist ali za račun druge osebe kot zastopnik, skrbnik, pooblaščenec, podpisnik, svetovalec pri naložbah ali posrednik, se za namene te direktive ne obravnava, kot da ima račun, taka druga oseba pa se obravnava, kot da ima račun.
For this purpose, an Entity such as a partnership, limited liability partnership or similar legal arrangement, which has no residence for tax purposes shall be treated as resident in the jurisdiction in which its place of effective management is situated.
Pri Zavarovalni pogodbi z odkupno vrednostjo ali Pogodbi rentnega zavarovanja je Imetnik računa katera koli oseba, ki ima pravico pridobiti Odkupno vrednost ali spremeniti upravičenca pogodbe.
The term “Participating Jurisdiction” with regard to each Member State means:
Če nobena oseba ne more pridobiti Odkupne vrednosti ali spremeniti upravičenca, je Imetnik računa katera koli oseba, v pogodbi imenovana kot lastnik, in vsaka oseba s pridobljeno pravico do izplačila po določilih pogodbe.
any other Member State;
Ob dospetju Zavarovalne pogodbe z odkupno vrednostjo ali Pogodbe rentnega zavarovanja se vsaka oseba, upravičena do izplačila po pogodbi, obravnava kot Imetnik računa.
any other jurisdiction (i) with which the Member State concerned has an agreement in place pursuant to which that jurisdiction will provide the information specified in Section I; and (ii) which is identified in a list published by that Member State and notified to the European Commission;
Izraz ‚Postopki za preprečevanje pranja denarja ali poznavanje strank‘ pomeni postopke dolžne skrbnosti v zvezi s strankami, ki jih Poročevalska finančna institucija izvede v skladu z zahtevami za preprečevanje pranja denarja ali podobnimi zahtevami, ki veljajo zanjo.
any other jurisdiction (i) with which the Union has an agreement in place pursuant to which that jurisdiction will provide the information specified in Section I; and (ii) which is identified in a list published by the European Commission.
Izraz ‚Subjekt‘ pomeni pravno osebo ali pravni dogovor, kot je družba, partnerstvo, skrbniški sklad ali fundacija.
The term “Controlling Persons” means the natural persons who exercise control over an Entity.
Subjekt je ‚Povezani subjekt‘ drugega Subjekta, če (i) en Subjekt nadzoruje drugega, (ii) sta oba pod skupnim nadzorom ali (iii) sta oba Investicijska subjekta iz pododstavka A(6)(b) in pod skupnim upravljanjem, ki izpolnjuje zahteve glede dolžne skrbnosti, ki veljajo za takšne Investicijske subjekte.
In the case of a trust, that term means the settlor(s), the trustee(s), the protector(s) (if any), the beneficiary(ies) or class(es) of beneficiaries, and any other natural person(s) exercising ultimate effective control over the trust, and in the case of a legal arrangement other than a trust, such term means persons in equivalent or similar positions.
Pri tem nadzor vključuje neposredno ali posredno lastništvo več kot 50 % glasov in vrednosti Subjekta.
The term “Controlling Persons” must be interpreted in a manner consistent with the Financial Action Task Force Recommendations.
Izraz ‚IŠD‘ pomeni identifikacijsko številko davkoplačevalca (ali enakovredno oznako, če ni identifikacijske številke davkoplačevalca).
The term “NFE” means any Entity that is not a Financial Institution.
Izraz ‚Dokazne listine‘ vključuje kar koli od naslednjega:
The term “Passive NFE” means any: (i) NFE that is not an Active NFE; or (ii) an Investment Entity described in subparagraph A(6)(b) that is not a Participating Jurisdiction Financial Institution.
potrdilo o rezidentstvu, ki ga izda pooblaščeni javni organ (na primer vlada ali njena agencija ali občina) države članice ali druge jurisdikcije, za katero prejemnik plačila zatrjuje, da je njen rezident;
The term “Active NFE” means any NFE that meets any of the following criteria:
glede posameznika kateri koli veljaven identifikacijski dokument, ki ga izda pooblaščeni javni organ (na primer vlada ali njena agencija ali občina) in vsebuje ime in priimek posameznika ter se praviloma uporablja za ugotavljanje istovetnosti;
less than 50 % of the NFE's gross income for the preceding calendar year or other appropriate reporting period is passive income and less than 50 % of the assets held by the NFE during the preceding calendar year or other appropriate reporting period are assets that produce or are held for the production of passive income;
glede Subjekta katero koli uradno dokumentacijo, ki jo izda pooblaščeni javni organ (na primer vlada ali njena agencija ali občina) in vsebuje ime Subjekta ter bodisi naslov njegovega sedeža v državi članici ali drugi jurisdikciji, za katero zatrjuje, da je njen rezident, bodisi državo članico ali drugo jurisdikcijo, v kateri je bil Subjekt ustanovljen ali organiziran;
the stock of the NFE is regularly traded on an established securities market or the NFE is a Related Entity of an Entity the stock of which is regularly traded on an established securities market;
kateri koli revidirani finančni izkaz, poročilo tretje osebe o kreditni sposobnosti, vlogo za stečaj ali poročilo regulativnega organa za vrednostne papirje.