natgillin/translations-raw huggingface dataset:
Benefits from a life insurance contract shall be considered to be an interest payment in accordance with point (f) of the first subparagraph of paragraph 1 only to the extent that the life insurance contract giving rise to such benefits was first subscribed on or after 1 July 2014.
Podatki, ki jih sporoča plačilni zastopnik
Member States shall have the option to consider income referred to in point (e)(i) of the first subparagraph of paragraph 1, realised upon the sale, refund or redemption of shares or units in incorporated undertakings for collective investment which are not UCITS authorised in accordance with Directive 2009/65/EC of the European Parliament and of the Council, to be an interest payment only to the extent to which it accrued to those undertakings on or after 1 July 2014.
Če je upravičeni lastnik rezident druge države članice, kot je država članica, v kateri je ustanovljen plačilni zastopnik, so minimalni podatki, ki jih mora plačilni zastopnik sporočati pristojnemu organu v državi članici, v kateri je ustanovljen:
Article 8 is replaced by the following:
identiteta in rezidentstvo upravičenega lastnika, ugotovljeni v skladu s členom 3, ali pri skupnem upravičenem lastništvu identiteta in rezidentstvo vseh upravičenih lastnikov, ki spadajo v področje uporabe člena 1(1);
‘Article 8
naziv in naslov plačilnega zastopnika;
Information reporting by the paying agent
številka računa upravičenega lastnika, ali če nima računa, podatki o dolžniški terjatvi, iz katere izhaja plačilo obresti, ali o pogodbi o življenjskem zavarovanju, vrednostnem papirju ali delnici ali enoti, iz katerih izhaja tako plačilo;
Where the beneficial owner is resident in a Member State other than that in which the paying agent is established, the minimum amount of information to be reported by the paying agent to the competent authority of its Member State of establishment shall consist of:
podatki o plačilu obresti v skladu z odstavkom 2.
the identity and residence of the beneficial owner established in accordance with Article 3 or, in cases of shared beneficial ownership, the identity and residence of all beneficial owners who fall within the scope of Article 1(1);
Če je upravičeni lastnik rezident države članice, ki ni država članica, v kateri ima plačilni zastopnik iz člena 4(2) sedež dejanske uprave, takšen plačilni zastopnik predloži pristojnemu organu države članice, v kateri ima sedež dejanske uprave, podatke, določene v točkah (a) do (d) prvega pododstavka tega odstavka.
the name and address of the paying agent;
Tak plačilni zastopnik sporoči tudi naslednje:
the account number of the beneficial owner or, where there is none, identification of the debt claim giving rise to the interest payment or of the life insurance contract, security or share or unit giving rise to that payment;
skupni znesek prejetih ali zagotovljenih plačil obresti, za katere se šteje, da se obračunajo njihovim upravičenim lastnikom;
information concerning the interest payment in accordance with paragraph 2.
če posameznik v skladu s točko (c) člena 2(4) postane upravičeni lastnik, znesek, za katerega se šteje, da se obračuna temu posamezniku, ter datum takega obračuna.
Where the beneficial owner is resident in a Member State other than that where the paying agent according to Article 4(2) has its place of effective management, such a paying agent shall provide the competent authority of the Member State where it has its place of effective management, with the information specified in points (a) to (d) of the first subparagraph of this paragraph.
Minimalni podatki o plačilu obresti, ki jih mora sporočati plačilni zastopnik, so razčlenjeni na naslednje skupine plačil obresti in vsebujejo:
In addition, such a paying agent shall report the following:
v primeru plačila obresti v smislu točke (a) prvega pododstavka člena 6(1): znesek plačanih ali pripisanih obresti;
the total amount of its interest payments received or secured that is deemed to accrue to its beneficial owners;
v primeru plačila obresti v smislu točke (b) prvega pododstavka člena 6(1): bodisi znesek vsakega plačanega, realiziranega ali pripisanega dohodka bodisi skupni znesek plačila;
where an individual becomes a beneficial owner according to point (c) of Article 2(4), the amount that is deemed to accrue to that individual and the date of such deemed accrual.
v primeru plačila obresti v smislu točke (c) ali (e) prvega pododstavka člena 6(1): znesek obresti ali dohodka iz navedenih točk ali skupni znesek iztržka od prodaje, odkupa ali povračila;
The minimum amount of information concerning interest payment to be reported by the paying agent shall distinguish between the following categories of the interest payment and indicate:
v primeru plačila obresti v smislu točke (d) prvega pododstavka člena 6(1): znesek dohodka iz navedene točke ali skupni znesek razdelitve;
in the case of an interest payment within the meaning of point (a) of the first subparagraph of Article 6(1): the amount of interest paid or credited;
v primeru plačila obresti v smislu člena 6(4): znesek obresti, ki se lahko pripiše vsakemu upravičenemu lastniku, ki spada v področje uporabe člena 1(1);
in the case of an interest payment within the meaning of point (b) of the first subparagraph of Article 6(1): either the amount of any income paid, realised or credited or the total amount of the payment;
če država članica uporabi možnost iz člena 6(5): znesek letno obračunanih obresti ali drugega ustreznega dohodka;
in the case of an interest payment within the meaning of point (c) or (e) of the first subparagraph of Article 6(1): either the amount of interest or income referred to in those points or the total amount of the proceeds from the sale, redemption or refund;
v primeru plačila obresti v smislu točke (f) prvega pododstavka člena 6(1): bodisi prejemek, izračunan v skladu s to določbo, bodisi skupni znesek plačila.
in the case of an interest payment within the meaning of point (d) of the first subparagraph of Article 6(1): either the amount of income referred to in that point or the total amount of the distribution;
Če v primeru prenosa na tretjo osebo plačilni zastopnik nima nobenih podatkov o preneseni vrednosti: vsoto izplačil zavarovalnici v skladu s pogodbo o življenjskem zavarovanju.
in the case of an interest payment within the meaning of Article 6(4): the amount of interest attributable to each of the beneficial owners who fall within the scope of Article 1(1);
Ko plačilni zastopnik sporoči skupne zneske iz točk (b), (c), (d) in (g) prvega pododstavka tega odstavka, o tem obvesti pristojni organ države članice, v kateri je ustanovljen, ali – v primeru plačilnega zastopnika iz člena 4(2) – pristojni organ države članice, v kateri ima sedež dejanske uprave.
where a Member State exercises the option under Article 6(5): the amount of annualised interest or other relevant income;
Pri skupnem upravičenem lastništvu plačilni zastopnik pristojnemu organu v državi članici, v kateri je ustanovljen, ali – v primeru plačilnega zastopnika iz člena 4(2) – pristojnemu organu države članice, v kateri ima sedež dejanske uprave, sporoči, ali je sporočeni znesek za vsakega upravičenega lastnika polni znesek, ki se lahko pripiše upravičenim lastnikom skupaj, delež, ki dejansko pripada zadevnemu upravičenemu lastniku, ali enakovredni delež.
in the case of an interest payment within the meaning of point (f) of the first subparagraph of Article 6(1): either the benefit calculated in accordance with that provision or the total amount of the payment.
Ne glede na odstavek 2 države članice lahko dovolijo plačilnim zastopnikom, da poročajo samo:
If, in the case of assignment to a third party, the paying agent has no information about the value conferred: the sum of the payments made to the life insurer under the life insurance contract.
v primeru plačil obresti v smislu točk (a), (b) ali (d) prvega pododstavka člena 6(1): skupni znesek obresti ali dohodka;
The paying agent shall inform the competent authority of the Member State where it is established or, in the case of a paying agent referred to in Article 4(2), it shall inform the competent authority of the Member State where it has its place of effective management when it reports the total amounts in accordance with points (b), (c), (d) and (g) of the first subparagraph of this paragraph.
v primeru plačil obresti v smislu točke (c) ali (e) prvega pododstavka člena 6(1): skupni znesek iztržka od prodaje, odkupa ali povračila v zvezi s takimi plačili;
In the case of shared beneficial ownership, the paying agent shall inform the competent authority of its Member State of establishment or, in the case of a paying agent referred to in Article 4(2), it shall inform the competent authority of the Member State where it has its place of effective management whether the amount reported for each beneficial owner is the full amount attributable to the beneficial owners collectively, the actual share pertaining to the beneficial owner concerned or an equal share.
v primeru plačil obresti v smislu točke (f) prvega pododstavka člena 6(1): bodisi prejemke, o katerih pristojni organ države članice rezidentstva upravičenega lastnika ni bil obveščen drugače s strani plačilnega zastopnika, neposredno ali prek njegovega davčnega zastopnika ali pristojnega organa druge države članice v skladu s katero koli zakonodajno določbo, ki se razlikuje od določb, potrebnih za izvajanje te direktive, bodisi skupni znesek, izplačan na podlagi pogodb o življenjskem zavarovanju, iz katerih izhajajo taka plačila.
Notwithstanding paragraph 2, Member States may allow paying agents to report only the following:
Plačilni zastopnik mora navesti, ali sporoča skupne zneske iz točk (a), (b) in (c) prvega pododstavka tega odstavka.“;
in the case of interest payments within the meaning of point (a), (b) or (d) of the first subparagraph of Article 6(1): the total amount of interest or income;
člen 9 se spremeni:
in the case of interest payments within the meaning of point (c) or (e) of the first subparagraph of Article 6(1): the total amount of the proceeds from the sale, redemption or refund related to such payments;
vstavita se naslednja odstavka:
in the case of interest payments within the meaning of point (f) of the first subparagraph of Article 6(1): either the benefits about which the competent authority of the Member State of residence of the beneficial owner has not otherwise been informed by the paying agent, either directly or via its fiscal representative or the competent authority of another Member State, pursuant to any legislative provision different from those necessary to implement this Directive, or the total amount paid out under life insurance contracts generating such payments.
Pristojni organ države članice, v kateri je ustanovljen nosilec gospodarske dejavnosti, sporoči podatke iz četrtega pododstavka člena 4(2) pristojnemu organu druge države članice, v kateri ima subjekt ali pravni dogovor sedež dejanske uprave.
The paying agent shall inform whether it reports the total amounts according to points (a), (b) and (c) of the first subparagraph of this paragraph.’;
Če plačilni zastopnik v smislu člena 4(2) premesti sedež dejanske uprave v drugo državo članico, pristojni organ prve države članice pristojnemu organu nove države članice sporoči podatke iz sedmega pododstavka člena 4(2).“;
Article 9 is amended as follows:
odstavek 2 se nadomesti z naslednjim:
the following paragraphs are added:
Sporočanje podatkov je avtomatično in se opravi vsaj enkrat letno v šestih mesecih po izteku davčnega leta države članice plačilnega zastopnika ali nosilca gospodarske dejavnosti ter zajema naslednje primere, ki so nastopili v tem letu:
The competent authority of the Member State where the economic operator is established shall communicate the information referred to in the fourth subparagraph of Article 4(2) to the competent authority of another Member State where the entity or legal arrangement has its place of effective management.
vsa plačila obresti;
Where a paying agent within the meaning of Article 4(2) has changed its place of effective management to another Member State, the competent authority of the first Member State shall communicate the information referred to in the seventh subparagraph of Article 4(2), to the competent authority of the new Member State.’;
vse primere, ko posamezniki v skladu s členom 2(4) postanejo upravičeni lastniki;
paragraph 2 is replaced by the following:
vse premestitve sedeža dejanske uprave plačilnega zastopnika iz člena 4(2).“;
The communication of information shall be automatic and shall take place at least once a year, within six months following the end of the tax year of the Member State of the paying agent or economic operator, and shall cover the following events that have taken place during that year:
člen 10 se spremeni:
all interest payments;
odstavek 1 se nadomesti z naslednjim:
all occasions when individuals have become beneficial owners according to Article 2(4);
V prehodnem obdobju, ki se začne z dnem iz člena 17(2) in (3), ter ob upoštevanju člena 13(1) Luksemburg in Avstrija nista dolžna uporabljati določb iz poglavja II.
all changes of place of effective management of a paying agent referred to in Article 4(2).’;
Navedeni državi prejemata podatke od druge države članice v skladu s poglavjem II.
Article 10 is amended as follows:
V prehodnem obdobju je cilj te direktive zagotoviti minimalno stopnjo učinkovitega obdavčevanja prihrankov v obliki plačil obresti, ki se v državi članici plačajo upravičenim lastnikom, ki so posamezniki in za davčne namene rezidenti druge države članice.“;
paragraph 1 is replaced by the following:
odstavek 3 se nadomesti z naslednjim:
During a transitional period starting on the date referred to in Article 17(2) and (3) and subject to Article 13(1), Luxembourg and Austria shall not be required to apply the provisions of Chapter II.
Po končanem prehodnem obdobju morata Luksemburg in Avstrija začeti uporabljati določbe iz poglavja II ter prenehati uporabljati davčni odtegljaj in delitev prihodkov iz členov 11 in 12.
They shall, however, receive information from the other Member States in accordance with Chapter II.
Če se v prehodnem obdobju Luksemburg ali Avstrija odločita za uporabo določb iz poglavja II, prenehata uporabljati davčni odtegljaj in delitev prihodkov iz členov 11 in 12.“;
During the transitional period, the aim of this Directive shall be to ensure minimum effective taxation of savings in the form of interest payments made in one Member State to beneficial owners who are individuals resident for tax purposes in another Member State.’;
člen 11 se spremeni:
paragraph 3 is replaced by the following:
odstavka 1 in 2 se nadomestita z naslednjim:
At the end of the transitional period, Luxembourg and Austria shall be required to apply the provisions of Chapter II and they shall cease to apply the withholding tax and the revenue sharing provided for in Articles 11 and 12.
Če je upravičeni lastnik rezident države članice, ki ni država članica, v kateri je plačilni zastopnik ustanovljen, ali v kateri ima – v primeru plačilnega zastopnika iz člena 4(2) – sedež dejanske uprave, Luksemburg in Avstrija v prehodnem obdobju iz člena 10 pobirata davčni odtegljaj po stopnji 15 % v prvih treh letih prehodnega obdobja, po stopnji 20 % v nadaljnjih treh letih in nato po stopnji 35 %.
If, during the transitional period, Luxembourg or Austria elects to apply the provisions of Chapter II, it shall no longer apply the withholding tax and the revenue sharing provided for in Articles 11 and 12.’;
Plačilni zastopnik pobira davčni odtegljaj na naslednji način:
Article 11 is amended as follows:
v primeru plačila obresti v smislu točke (a) prvega pododstavka člena 6(1): od zneska plačanih ali pripisanih obresti;
paragraphs 1 and 2 are replaced by the following:
v primeru plačila obresti v smislu točke (b) prvega pododstavka člena 6(1): od zneska plačanega, realiziranega ali pripisanega dohodka;
During the transitional period referred to in Article 10, where the beneficial owner is resident in a Member State other than that in which the paying agent is established, or, in the case of a paying agent referred to in Article 4(2), where such a paying agent has its place of effective management, Luxembourg and Austria shall levy a withholding tax at a rate of 15 % during the first three years of the transitional period, 20 % for the subsequent three years and 35 % thereafter.
v primeru plačila obresti v smislu točke (c) ali (e) prvega pododstavka člena 6(1): bodisi od zneska obresti ali dohodka iz navedenih točk bodisi z enakovredno dajatvijo od skupnega zneska iztržka od prodaje, odkupa ali povračila, ki bremeni upravičenega lastnika;
The paying agent shall levy withholding tax as follows:
v primeru plačila obresti v smislu točke (d) prvega pododstavka člena 6(1): od zneska dohodka iz navedene točke;
in the case of an interest payment within the meaning of point (a) of the first subparagraph of Article 6(1): on the amount of interest paid or credited;
v primeru plačila obresti v smislu člena 6(4): od zneska obresti, ki se lahko pripišejo vsakemu upravičenemu lastniku, ki spada v področje uporabe člena 1(1).
in the case of an interest payment within the meaning of point (b) of the first subparagraph of Article 6(1): on the amount of any income paid, realised or credited;
Celotni znesek, od katerega se obračuna davek, ne sme presegati zneska plačila obresti, ki ga subjekt ali pravni dogovor prejme oziroma mu je zagotovljen;
in the case of an interest payment within the meaning of point (c) or (e) of the first subparagraph of Article 6(1): either on the amount of interest or income referred to in those points or by a levy of equivalent effect to be borne by the beneficial owner on the full amount of the proceeds from the sale, redemption or refund;
če država članica uporabi možnost iz člena 6(5): od zneska letno obračunanih obresti ali drugega ustreznega dohodka;
in the case of an interest payment within the meaning of point (d) of the first subparagraph of Article 6(1): on the amount of income referred to in that point;
v primeru plačila obresti v smislu točke (f) prvega pododstavka člena 6(1): od prejemka, izračunanega v skladu s to določbo.
in the case of an interest payment within the meaning of Article 6(4): on the amount of interest attributable to each of the beneficial owners who fall within the scope of Article 1(1).
Države članice lahko plačilnim zastopnikom dovolijo, da pobirajo davčni odtegljaj le od prejemkov, o katerih pristojni organ države članice rezidentstva upravičenega lastnika še ni bil obveščen s strani plačilnega zastopnika ali njegovih davčnih zastopnikov v skladu s katero koli zakonodajno določbo, ki se razlikuje od določb, potrebnih za izvajanje te direktive.
The total amount on which tax is levied shall not exceed the amount of the interest payment received or secured by the entity or legal arrangement;
Plačilni zastopnik ob prenosu prihodkov od davčnega odtegljaja pristojnemu organu ta organ obvesti o številu upravičenih lastnikov, ki jih zadeva pobrani davčni odtegljaj in so razvrščeni glede na svojo državo članico rezidentstva.“;
where a Member State exercises the option under Article 6(5): on the amount of annualised interest or other relevant income;
v odstavku 3 se izraz „točke (a) in (b) odstavka 2“ nadomesti s „točki (a), (b) in (c) odstavka 2“;
in the case of an interest payment within the meaning of point (f) of the first subparagraph of Article 6(1): on the benefit calculated in accordance with that provision.
odstavek 5 se nadomesti z naslednjim:
Member States may allow paying agents to levy withholding tax only on the benefits about which the competent authority of the Member State of residence of the beneficial owner has not yet been informed, by the paying agent or its fiscal representatives pursuant to any legislative provision different from those necessary to implement this Directive.
V prehodnem obdobju lahko države članice, ki pobirajo davčni odtegljaj, določijo, da se nosilec gospodarske dejavnosti, ki plača obresti ali zagotovi tako plačilo subjektu ali pravnemu dogovoru iz člena 4(2), ki ima sedež dejanske uprave v drugi državi članici, šteje za plačilnega zastopnika namesto subjekta ali pravnega dogovora in da odtegne davek od teh obresti, razen če se je subjekt ali pravni dogovor uradno strinjal, da se podatki o njegovem nazivu, če ta obstaja, pravni obliki, sedežu dejanske uprave in skupnem znesku plačanih ali zagotovljenih obresti sporočijo v skladu s četrtim pododstavkom člena 4(2).“;
When transferring the revenue of the withholding tax to the competent authority, the paying agent shall inform it of the number of beneficial owners concerned by the levying of the withholding tax classified according to their respective Member States of residence.’;
člen 13 se nadomesti z naslednjim:
in paragraph 3, the term ‘points (a) and (b) of paragraph 2’ becomes ‘points (a), (b) and (c) of paragraph 2’;
„Člen 13
paragraph 5 is replaced by the following:
Izjeme pri postopku davčnega odtegljaja
During the transitional period, Member States levying withholding tax may provide that an economic operator making an interest payment to, or securing such a payment for, an entity or a legal arrangement referred to in Article 4(2), which has its place of effective management in another Member State, shall be considered to be the paying agent in place of the entity or legal arrangement and shall levy the withholding tax on that interest, unless the entity or legal arrangement has formally agreed to its name if any, its legal form, its place of effective management and the total amount of interest paid to it or secured for it being communicated in accordance with the fourth subparagraph of Article 4(2).’;
Države članice, ki pobirajo davčni odtegljaj v skladu s členom 11, predpišejo naslednje postopke, po katerih lahko upravičeni lastnik zahteva, da se davek ne odtegne:
Article 13 is replaced by the following:
postopek, ki omogoča, da upravičeni lastnik izrecno pooblasti plačilnega zastopnika za sporočanje podatkov v skladu s poglavjem II, pri čemer takšno pooblastilo zajema vsa plačila obresti, ki jih upravičenemu lastniku lahko pripiše ta plačilni zastopnik; v takem primeru se uporablja člen 9;
‘Article 13
postopek, ki zagotavlja, da se davek ne odtegne, če upravičeni lastnik plačilnemu zastopniku predloži potrdilo, ki se glasi na njegovo ime in ga je izdal pristojni organ države članice, katere je upravičeni lastnik rezident za davčne namene, v skladu z odstavkom 2.
Exceptions to the withholding tax procedure
Na zahtevo upravičenega lastnika pristojni organ države članice, katere je rezident za davčne namene, izda potrdilo, ki vsebuje:
Member States levying withholding tax in accordance with Article 11 shall provide for the following procedures in order to ensure that a beneficial owner may request that no tax be withheld:
ime, naslov, davčno številko ali enakovredno številko ter datum in kraj rojstva upravičenega lastnika;
a procedure which allows the beneficial owner expressly to authorise the paying agent to report information in accordance with Chapter II, such authorisation covering all interest payments attributable to the beneficial owner by that paying agent; in such a case, Article 9 shall apply;
številko računa upravičenega lastnika ali, če račun ne obstaja, podatke o vrednostnem papirju.
a procedure which ensures that withholding tax shall not be levied where the beneficial owner presents to his paying agent a certificate drawn up in his name by the competent authority of his Member State of residence for tax purposes in accordance with paragraph 2.
Takšno potrdilo velja največ tri leta.
At the request of the beneficial owner, the competent authority of his Member State of residence for tax purposes shall issue a certificate indicating:
Potrdilo se izda vsakemu upravičenemu lastniku, ki ga zahteva, v dveh mesecih od vložitve take zahteve.“;
the name, address, tax identification number or equivalent, and the date and place of birth of the beneficial owner;
člen 14 se spremeni:
the account number of the beneficial owner or, where there is none, the identification of the security.
v odstavku 2 se prvi stavek nadomesti z naslednjim: