natgillin/translations-raw huggingface dataset:
The paying agent shall establish the identity of the beneficial owner on the basis of minimum standards which vary according to when relations between the paying agent and the beneficial owner are entered into, as follows:
pri pogodbenih razmerjih, ki so bila sklenjena, ali pri transakcijah, ki so bile opravljene brez pogodbenega razmerja, na dan 1. januarja 2004 ali po njem, plačilni zastopnik ugotavlja identiteto upravičenega lastnika, ki jo sestavljajo ime, naslov, datum in kraj rojstva ter v skladu s seznamom iz odstavka 4 davčna številka ali ustrezna druga številka, ki jo dodeli država članica, katere rezident je upravičeni lastnik za davčne namene.
for contractual relations entered into before 1 January 2004, the paying agent shall establish the identity of the beneficial owner, consisting of the name and address, by using the information at its disposal, in particular pursuant to the regulations in force in its State of establishment and to Directive 2005/60/EC;
Pri pogodbenih razmerjih, ki so bila sklenjena, ali pri transakcijah, ki so bile opravljene brez pogodbenega razmerja pred 1. julijem 2015, se informacije o datumu in kraju rojstva zahtevajo le, če ni podatka o takšni davčni številki ali ustrezni drugi številki.
for contractual relations entered into, or transactions carried out in the absence of contractual relations, on or after 1 January 2004, the paying agent shall establish the identity of the beneficial owner, consisting of the name, address, date and place of birth and, in accordance with the list referred to in paragraph 4, the tax identification number or equivalent allocated by the Member State where the beneficial owner is resident for tax purposes.
Podrobni podatki iz točke (b) prvega pododstavka se ugotavljajo na podlagi potnega lista ali uradne osebne izkaznice ali katerega koli drugega uradnega osebnega dokumenta, kot je določen v seznamu iz odstavka 4, kjer je to ustrezno, ki ga predloži upravičeni lastnik.
For contractual relations entered into, or transactions carried out in the absence of contractual relations, before 1 July 2015 information about date and place of birth is only required where no such tax identification number or equivalent is available.
Podrobni podatki, ki jih ni v teh dokumentih, se ugotavljajo na podlagi katerega koli drugega dokazila o identiteti, ki ga predloži upravičeni lastnik.
The details referred to in point (b) of the first subparagraph shall be established on the basis of a passport or an official identity card or any other official identity document, where applicable as specified in the list referred to in paragraph 4, presented by the beneficial owner.
Kadar upravičeni lastnik prostovoljno predloži potrdilo o davčnem rezidentstvu, ki ga je izdal pristojni organ države v treh letih pred datumom plačila ali poznejšim datumom, ko se šteje, da se plačilo obračuna upravičenemu lastniku, se za državo njegovega rezidentstva šteje ta država.
Any such details which do not appear on these documents shall be established on the basis of any other documentary proof of identity presented by the beneficial owner.
Če posameznik takega potrdila ne predloži, se za državo njegovega rezidentstva šteje država, v kateri ima stalni naslov.
Where the beneficial owner voluntarily presents a tax residence certificate issued by the competent authority of a country within the three years before the payment date or a later date when the payment is deemed to accrue to a beneficial owner, his residence shall be considered to be situated in that country.
Plačilni zastopnik ugotavlja stalni naslov upravičenega lastnika na podlagi naslednjih minimalnih standardov:
Failing this, his residence shall be considered to be situated in the country where he has his permanent address.
pri pogodbenih razmerjih, ki so bila sklenjena pred 1. januarjem 2004, plačilni zastopnik ugotavlja trenutni stalni naslov upravičenega lastnika iz najpopolnejših podatkov, ki jih ima na voljo, zlasti v skladu z veljavnimi predpisi v državi, v kateri je ustanovljen, ter v skladu z Direktivo 2005/60/ES;
The paying agent shall establish the permanent address of the beneficial owner on the basis of the following minimum standards:
pri pogodbenih razmerjih, ki so bila sklenjena, ali pri transakcijah, ki so bile opravljene brez pogodbenega razmerja, na dan 1. januarja 2004 ali po njem, plačilni zastopnik ugotavlja trenutni stalni naslov upravičenega lastnika na podlagi naslova, ugotovljenega z identifikacijskimi postopki iz točke (b) prvega pododstavka odstavka 2, ki jih je treba posodobiti glede na najnovejšo dokumentacijo, ki je na voljo plačilnemu zastopniku.
for contractual relations entered into before 1 January 2004, the paying agent shall establish the current permanent address of the beneficial owner by using the best information at its disposal, in particular pursuant to the regulations in force in its State of establishment and to Directive 2005/60/EC;
V primeru iz točke (b) prvega pododstavka, kadar upravičeni lastniki predložijo potni list ali uradno osebno izkaznico ali kateri koli drug uradni osebni dokument, izdan v državi članici, in trdijo, da so rezidenti tretje države, se rezidentstvo ugotavlja s potrdilom o davčnem rezidentstvu, ki ga je v treh letih pred datumom plačila ali kasneje, ko se šteje, da se plačilo obračuna upravičenemu lastniku, izdal pristojni organ tretje države, katere rezident naj bi bil upravičeni lastnik po svojih trditvah.
for contractual relations entered into, or transactions carried out in the absence of contractual relations, on or after 1 January 2004, the paying agent shall establish the current permanent address of the beneficial owner on the basis of the address resulting from the identification procedures set out in point (b) of the first subparagraph of paragraph 2 to be updated on the basis of the most recent documentation that is available to the paying agent.
Če posameznik takšnega potrdila ne predloži, se za državo rezidentstva šteje država članica, ki je izdala potni list, uradno osebno izkaznico ali drug uradni osebni dokument.
In the situation referred to in point (b) of the first subparagraph, where beneficial owners present a passport or an official identity card or any other official identity document issued by a Member State and declare themselves to be resident in a third country, residence shall be established by means of a tax residence certificate issued within the three years before the payment date or a later date when the payment is deemed to accrue to a beneficial owner by the competent authority of the third country in which the beneficial owner claims to be resident.
Pri upravičenih lastnikih, o katerih ima plačilni zastopnik na voljo uradno dokumentacijo, ki dokazuje, da niso rezidenti za davčne namene v državi, v kateri imajo stalni naslov, zaradi privilegijev, povezanih z njihovim diplomatskim statusom ali drugimi mednarodno dogovorjenimi pravili, se rezidentstvo ugotavlja s to uradno dokumentacijo, ki jo ima na voljo plačilni zastopnik.
Failing the presentation of such a certificate, the Member State which issued the passport, official identity card or other official identity document shall be considered to be the country of residence.
Vsaka država članica, ki dodeljuje davčne številke ali ustrezne druge številke, Komisiji do 31. decembra 2014 sporoči strukturo in obliko teh številk in uradno dokumentacijo, ki vsebuje podatke o dodeljenih identifikacijskih številkah.
For beneficial owners about whom the paying agent has official documentation at its disposal proving that they have their residence for tax purposes in a country different from that of their permanent address because of the privileges linked to their diplomatic status or to other internationally agreed rules, residence shall be established by means of such official documentation available to the paying agent.
Vsaka država članica Komisijo obvesti tudi, če v zvezi s tem pride do sprememb.
Each Member State allocating tax identification numbers or equivalent shall, by 31 December 2014, inform the Commission about the structure and format of these numbers as well as of the official documentation containing information on allocated identification numbers.
Komisija v Uradnem listu Evropske unije objavi seznam prejetih podatkov.
Each Member State shall also inform the Commission if any changes in this respect occur.
Člen 4
The Commission shall publish in the Official Journal of the European Union a compiled list of the information received.
Plačilni zastopniki
Article 4
V tej direktivi se nosilec gospodarske dejavnosti, ustanovljen v državi članici, ki izvede plačilo obresti ali zagotovi tako plačilo v neposredno korist upravičenega lastnika, šteje za plačilnega zastopnika.
Paying agents
Za namene tega odstavka ni pomembno, ali je zadevni nosilec gospodarske dejavnosti dolžnik ali izdajatelj terjatve ali vrednostnega papirja, ki prinaša dohodek, ali nosilec gospodarske dejavnosti, ki po nalogu dolžnika ali izdajatelja ali upravičenega lastnika plača dohodek ali zagotovi plačilo dohodka.
An economic operator established in a Member State who makes an interest payment to, or secures such a payment for, the immediate benefit of the beneficial owner shall be considered to be a paying agent for the purposes of this Directive.
V tej direktivi je plačilni zastopnik tudi nosilec gospodarske dejavnosti, ustanovljen v državi članici, če so izpolnjeni naslednji pogoji:
For the purposes of this paragraph, it is irrelevant whether the economic operator concerned is the debtor or issuer of the claim or security which produces the income or the economic operator charged by the debtor or issuer or by the beneficial owner with paying the income or securing the payment of the income.
če izvede plačilo obresti ali zagotovi tako plačilo drugemu nosilcu gospodarske dejavnosti, vključno s stalno poslovno enoto ali hčerinsko družbo prvega nosilca gospodarske dejavnosti, ustanovljenemu zunaj ozemlja iz člena 7 in zunaj ozemlja uporabe sporazumov in dogovorov, ki določajo enake ali enakovredne ukrepe tistim, ki so določeni v tej direktivi, in
An economic operator established in a Member State shall also be considered to be a paying agent for the purposes of this Directive where the following conditions are met:
če prvi nosilec gospodarske dejavnosti na podlagi razpoložljivih podatkov utemeljeno domneva, da bo drugi nosilec gospodarske dejavnosti plačal dohodek ali zagotovil tako plačilo v neposredno korist upravičenega lastnika, ki je posameznik, za katerega prvi nosilec gospodarske dejavnosti ob upoštevanju člena 3 ve, da je rezident druge države članice.
it makes an interest payment to, or secures such a payment for, another economic operator, including a permanent establishment or a subsidiary of the first economic operator, established outside the territory referred to in Article 7 and outside the territorial scope of agreements and arrangements providing for the same measures as or measures equivalent to those set out in this Directive; and
Če so izpolnjeni pogoji iz točk (a) in (b) prvega pododstavka, se za plačilo, ki ga je izvedel ali zagotovil prvi nosilec gospodarske dejavnosti, šteje, da je bilo izvedeno ali zagotovljeno v neposredno korist upravičenega lastnika iz točke (b) navedenega pododstavka.
the first economic operator has reasons to believe, on the basis of available information, that the second economic operator will pay the income to, or secure such a payment for the immediate benefit of a beneficial owner who is an individual known by the first economic operator to be a resident of another Member State, having regard to Article 3.
Subjekt ali pravni dogovor, ki ima sedež dejanske uprave v državi članici in za katerega ne velja učinkovito obdavčevanje na podlagi splošnih pravil o neposrednem obdavčenju, ki se uporabljajo v tej državi članici ali v državi članici, v kateri je subjekt ali pravni dogovor ustanovljen, ali v kateri koli državi ali jurisdikciji, kjer je sicer rezident za davčne namene, se ob prejemu plačila obresti ali ob zagotovilu takega plačila šteje za plačilnega zastopnika.
Where the conditions referred to in points (a) and (b) of the first subparagraph are met, the payment made or secured by the first economic operator shall be regarded as having been made to, or secured for, the immediate benefit of the beneficial owner referred to in point (b) of that subparagraph.
Za vrste subjektov in pravnih dogovorov z okvirnega seznama v Prilogi II se za namene tega odstavka šteje, da zanje ne velja učinkovito obdavčevanje.
An entity or a legal arrangement which has its place of effective management within a Member State and which is not subject to effective taxation under the general rules for direct taxation applicable either in that Member State, or in the Member State where it is established, or in any country or jurisdiction where it is otherwise resident for tax purposes, shall be considered to be a paying agent upon receipt of an interest payment or upon securing of such payment.
Kadar subjekt ali pravni dogovor ne sodi v nobeno vrsto z okvirnega seznama v Prilogi II ali kadar je v tej prilogi sicer zajet, vendar trdi, da zanj velja učinkovito obdavčevanje, nosilec gospodarske dejavnosti ugotovi, ali zanj velja učinkovito obdavčevanje na podlagi splošno priznanih dejstev ali uradnih dokumentov, ki jih predloži subjekt ali pravni dogovor ali so na voljo v skladu z ukrepi skrbnega pregleda strank, uvedenimi v skladu z Direktivo 2005/60/ES.
For the purposes of this paragraph, the categories of entities and legal arrangements referred to in the indicative list of Annex II shall be considered to be not subject to effective taxation.
Kateri koli nosilec gospodarske dejavnosti, ustanovljen v državi članici, ki izvede plačilo obresti ali zagotovi tako plačilo subjektu ali pravnemu dogovoru iz tega odstavka, ki ima sedež dejanske uprave v državi članici, ki ni država, v kateri je ustanovljen nosilec gospodarske dejavnosti, ob uporabi podatkov, navedenih v četrtem pododstavku člena 2(3), ali drugih razpoložljivih podatkov obvesti pristojni organ v državi članici, kjer je ustanovljen, o naslednjem:
Where an entity or a legal arrangement does not belong to any of the categories referred to in the indicative list of Annex II or where it is covered by that annex but claims to be subject to effective taxation, the economic operator shall establish whether it is subject to effective taxation on the basis of facts that are generally acknowledged or on the basis of official documents presented by the entity or legal arrangement or available through customer due diligence measures taken in accordance with Directive 2005/60/EC.
nazivu subjekta ali pravnega dogovora, če naziv obstaja;
Any economic operator established in a Member State who makes an interest payment to, or secures such a payment for, an entity or a legal arrangement referred to in this paragraph and which has its place of effective management in a Member State other than the State where the economic operator is established, shall inform the competent authority of its Member State of establishment of the following, using the information indicated in the fourth subparagraph of Article 2(3) or other information available:
njegovi pravni obliki;
the name, if any, of the entity or legal arrangement;
njegovem sedežu dejanske uprave;
its legal form;
celotnem znesku plačila obresti, določenem v skladu s členom 8, izvršenem ali zagotovljenem subjektu ali pravnemu dogovoru;
its place of effective management;
datumu zadnjega plačila obresti.
the total amount of the interest payment, specified in accordance with Article 8, made to, or secured for, the entity or legal arrangement;
Posamezniki, ki se štejejo za upravičene lastnike plačil obresti, ki so bila izvršena ali zagotovljena subjektom ali pravnim dogovorom iz prvega pododstavka tega odstavka, se določijo v skladu s pravili iz člena 2(4).
the date of the latest interest payment.
Kadar se uporablja točka (c) člena 2(4), subjekt ali pravni dogovor, kadar koli posameznik naknadno postane upravičen do sredstev, ki prinašajo tako plačilo obresti, ali do drugih sredstev, ki predstavljajo plačilo obresti, pristojnemu organu države članice, v kateri ima sedež dejanske uprave, zagotovi podatke iz drugega pododstavka člena 8(1).
The individuals who shall be regarded as the beneficial owners of the interest payment made to or secured for the entities or legal arrangements referred to in the first subparagraph of this paragraph shall be determined in accordance with the rules provided for in Article 2(4).
Subjekt ali pravni dogovor obvesti pristojni organ tudi o vsaki morebitni spremembi svojega sedeža dejanske uprave.
Where point (c) of Article 2(4) applies, the entity or legal arrangement shall, whenever an individual at a later date becomes entitled to the assets producing such interest payment or to other assets representing the interest payment, provide the competent authority of the Member State where it has its place of effective management with the information specified in the second subparagraph of Article 8(1).
Obveznosti iz petega pododstavka veljajo deset let od datuma zadnjega plačila obresti, ki ga subjekt ali pravni dogovor prejme oziroma mu je zagotovljen, ali od najnovejšega datuma, ko posameznik postane upravičen do sredstev, ki prinašajo tako plačilo obresti, ali do drugih sredstev, ki predstavljajo plačilo obresti, pri čemer velja poznejši datum.
The entity or legal arrangement shall also inform its competent authority of any change to its place of effective management.
Če subjekt ali pravni dogovor v primeru, ko se uporablja točka (c) člena 2(4), premesti svoj sedež dejanske uprave v drugo državo članico, pristojni organ prve države članice sporoči pristojnemu organu nove države članice naslednje podatke:
The obligations referred to in the fifth subparagraph shall remain for 10 years from the date of the last interest payment received or secured by the entity or legal arrangement or the last date that an individual became entitled to the assets producing such interest payment or to other assets representing the interest payment, whichever date is the later.
znesek plačila obresti, ki ga subjekt ali pravni dogovor prejme ali mu je zagotovljen in še ni krit s preteklimi upravičenji do določenih sredstev;
If an entity or a legal arrangement, in a case where point (c) of Article 2(4) applies, has changed its place of effective management to another Member State, the competent authority of the first Member State shall report the following information to the competent authority of the new Member State:
datum zadnjega plačila obresti, ki ga subjekt ali pravni dogovor prejme oziroma mu je zagotovljen, ali najnovejši datum, ko posameznik postane upravičen do vseh ali dela sredstev, ki prinašajo tako plačilo obresti, ali do drugih sredstev, ki predstavljajo plačilo obresti, pri čemer velja poznejši datum.
the amount of interest payment received by or secured for the entity or legal arrangement that is still not covered by past entitlements to the relevant assets;
Ta odstavek se ne uporablja, kadar subjekt ali pravni dogovor dokaže, da zanj velja eden od naslednjih primerov:
the date of the last interest payment received by or secured for the entity or legal arrangement or the last date that an individual became entitled to all or part of the assets producing such interest payment or to other assets representing the interest payment, whichever date is the later.
je kolektivni naložbeni podjem ali drug kolektivni naložbeni sklad ali shema, kot so opredeljeni v točki (d)(i) in (iii) ali točki (e)(i) in (iii) prvega pododstavka člena 6(1);
This paragraph shall not apply if the entity or legal arrangement provides evidence to the effect that it falls into one of the following cases:
je institucija, ki zagotavlja pokojninske ali zavarovalne storitve, oziroma podjetje, ki ga je taka institucija pooblastila za upravljanje njenih sredstev;
it is an undertaking for collective investment or other collective investment fund or scheme as defined in point (d)(i) and (iii) or point (e)(i) and (iii) of the first subparagraph of Article 6(1);
je po veljavnih postopkih v državi članici, katere rezident je za davčne namene ali ima v njej sedež dejanske uprave, priznan kot izvzet iz učinkovitega obdavčevanja v okviru splošnih pravil za neposredno obdavčevanje, ker deluje v izključno javnokoristne dobrodelne namene;
it is an institution providing pension or insurance services or an undertaking mandated by such an institution to manage its assets;
je skupno upravičeno lastništvo, za katero je nosilec gospodarske dejavnosti, ki je izvedel ali zagotovil plačilo, na podlagi člena 3 ugotovil identiteto in rezidentstvo vseh upravičenih lastnikov in nosilec gospodarske dejavnosti zato deluje kot plačilni zastopnik na podlagi odstavka 1 tega člena.
it is acknowledged under the procedures applicable in the Member State where it is resident for tax purposes or has its place of effective management that it is to be exempt from effective taxation under the general rules for direct taxation because it serves exclusively charitable purposes for the public benefit;
Subjekt iz odstavka 2, ki je podoben kolektivnemu naložbenemu podjemu ali kolektivnemu naložbenemu skladu ali shemi iz točke (a) osmega pododstavka odstavka 2, ima možnost, da se za namene te direktive obravnava kot takšen podjem, naložbeni sklad ali shema.
it constitutes a shared beneficial ownership for which the economic operator making or securing the payment has established the identity and residence of all the beneficial owners in accordance with Article 3 and the economic operator therefore is the paying agent in accordance with paragraph 1 of this Article.
Možnost iz prvega pododstavka tega odstavka lahko subjekt izkoristi tako, da ji država članica, v kateri ima sedež dejanske uprave, izda potrdilo v tem smislu.
An entity referred to in paragraph 2 which is similar to an undertaking for collective investment or collective investment fund or scheme referred to in point (a) of the eight subparagraph of paragraph 2 shall have the option of being treated for the purposes of this Directive as such an undertaking, investment fund or scheme.
Pravni subjekt potrdilo predloži nosilcu gospodarske dejavnosti, ki je plačal ali zagotovil plačilo obresti.
Where an entity exercises the option referred to in the first subparagraph of this paragraph, the Member State in which it has its place of effective management shall issue a certificate to that effect.
Nosilec gospodarske dejavnosti je v tem primeru oproščen obveznosti iz četrtega pododstavka odstavka 2.
The entity shall present that certificate to the economic operator making or securing the interest payment.
Da bi se zagotovila učinkovita uporaba te direktive, države članice določijo podrobna pravila glede možnosti iz prvega pododstavka tega odstavka za subjekte, ki imajo sedež dejanske uprave na njihovem ozemlju.“;
The economic operator shall in that case be exempted from the obligations set in the fourth subparagraph of paragraph 2.
člen 6 se nadomesti z naslednjim:
Member States shall lay down the detailed rules concerning the option referred to in the first subparagraph of this paragraph for entities which have their place of effective management in their territory, with a view to ensuring the effective application of this Directive.’;
„Člen 6
Article 6 is replaced by the following:
Opredelitev plačila obresti
‘Article 6
V tej direktivi ‚plačilo obresti‘ pomeni:
Definition of interest payment
obresti, plačane ali pripisane na račun, ki se nanašajo na dolžniške terjatve vseh vrst, ne glede na to, ali so zavarovane s hipoteko in ali imajo pravico do udeležbe v dolžnikovem dobičku, in še posebej dohodek iz državnih vrednostnih papirjev ter dohodek iz obveznic ali zadolžnic, vključno s premijami in nagradami od takih vrednostnih papirjev, obveznic ali zadolžnic; kazni zaradi zamude pri plačilih se ne štejejo kot plačila obresti;
For the purposes of this Directive, “interest payment” means:
vsak dohodek, plačan, realiziran ali pripisan na račun, ki se nanaša na vrednostne papirje vseh vrst, razen kadar se dohodek neposredno šteje za plačilo obresti v skladu s točko (a), (c), (d) ali (e) in kadar: