natgillin/translations-raw huggingface dataset:
As regards investment funds not established in a Member State of the European Union or of the European Economic Area, it is necessary to make clear that the Directive encompasses interest and equivalent income from all those funds, irrespective of their legal form and of how they are placed with investors.
Da se plačilnim zastopnikom omogoči uporaba Direktive 2003/48/ES za dohodek, ki izhaja iz kolektivnih naložbenih podjemov, ustanovljenih v drugih državah, bi bilo poleg tega treba pojasniti, da izračun sestave sredstev za obravnavo nekaterih vrst dohodka takih podjemov ureja zakonodaja države članice Evropske unije ali Evropskega gospodarskega prostora, v kateri so ustanovljeni.
The definition of interest payment should be clarified to ensure that not only direct investments in debt claims but also indirect investments are taken into account in the calculation of the percentage of the assets invested in such instruments.
Tako postopek s predložitvijo potrdila, ki omogoča upravičenim lastnikom, rezidentom za davčne namene v eni državi članici, da se izognejo obdavčitvi z davčnim odtegljajem plačil obresti, prejetih v državi članici, navedeni v členu 10(1) Direktive 2003/48/ES, kot tudi nadomestni postopek prostovoljnega razkritja državi, v kateri je upravičeni lastnik rezident, imata dobre strani.
Furthermore, in order to facilitate the application by paying agents of Directive 2003/48/EC to income arising from undertakings for collective investment established in other countries, it should be made clear that the calculation of the composition of the assets for the treatment of certain income of such undertakings is governed by the rules laid down in the Member State of the European Union or of the European Economic Area in which they are established.
Kljub temu pa je postopek prostovoljnega razkritja za upravičenega lastnika manj obremenjujoč, zato je primerno, da o izbiri postopka odločajo upravičeni lastniki.
Both the ‘certificate’ procedure allowing beneficial owners resident for tax purposes in one Member State to avoid the imposition of a withholding tax on interest payments received in a Member State listed in Article 10(1) of Directive 2003/48/EC and the alternative procedure of voluntary disclosure to the State of residence of the beneficial owner have merits.
Države članice bi morale zagotoviti ustrezne statistične podatke o uporabi Direktive 2003/48/ES, s katerimi bo Komisija dopolnila informacije, potrebne za pripravo poročila o uporabi navedene direktive, ki se predloži Svetu vsaka tri leta.
Nevertheless, the procedure of voluntary disclosure is less burdensome for the beneficial owner and it is therefore appropriate to give the choice of procedure to the beneficial owners.
V skladu s točko 34 Medinstitucionalnega sporazuma o boljši pripravi zakonodaje [7], države članice za svoje potrebe in v interesu Evropske unije pripravijo ter objavijo lastne tabele, v katerih bo kar najbolje prikazano razmerje med to direktivo in ukrepi za prenos.
Member States should provide relevant statistics on the application of Directive 2003/48/EC in order to improve the quality of information held by the Commission for the preparation of the report, presented to the Council every three years, on the application of that Directive.
Za zagotovitev enotnih pogojev izvajanja Direktive 2003/48/ES bi bilo treba na Komisijo prenesti izvedbena pooblastila.
In accordance with point 34 of the Interinstitutional Agreement on better law-making [7], Member States are encouraged to draw up, for themselves and in the interest of the European Union, their own tables illustrating, as far as possible, the correlation between this Directive and the transposition measures, and to make them public.
Ta pooblastila bi bilo treba izvajati v skladu z Uredbo (EU) št. 182/2011 Evropskega parlamenta in Sveta [8].
In order to ensure uniform conditions for the implementation of Directive 2003/48/EC, implementing powers should be conferred on the Commission.
Ker ciljev te direktive, in sicer zagotavljati učinkovito obdavčevanje dohodka od prihrankov v obliki čezmejnih plačil obresti, ki so v vseh državah članicah na splošno vključene v obdavčljiv dohodek rezidenčnih posameznikov, države članice ne morejo zadovoljivo doseči, temveč se zaradi obsega ukrepov lažje dosežejo na ravni Unije, lahko Unija sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 Pogodbe o Evropski uniji.
Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council [8].
V skladu z načelom sorazmernosti iz navedenega člena ta direktiva ne presega tistega, kar je potrebno za doseganje navedenih ciljev.
Since the objectives of this Directive, namely ensuring effective taxation of savings income in the form of cross-border interest payments which are generally included in all Member States in the taxable income of resident individuals, cannot be sufficiently achieved by the Member States but can rather, by reason of the scale of the action, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union.
Direktivo 2003/48/ES bi bilo treba spremeniti –
In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives.
SPREJEL NASLEDNJO DIREKTIVO:
Directive 2003/48/EC should be amended,
Člen 1
HAS ADOPTED THIS DIRECTIVE:
Direktiva 2003/48/ES se spremeni:
Article 1
v členu 1 se odstavek 2 nadomesti z naslednjim:
Directive 2003/48/EC is amended as follows:
Države članice sprejmejo potrebne ukrepe, da plačilni zastopniki in drugi nosilci gospodarske dejavnosti, ki so ustanovljeni oziroma, kjer je ustrezno, imajo sedež dejanske uprave na njihovem ozemlju, opravljajo vse naloge, potrebne za izvajanje te direktive, ne glede na kraj ustanovitve dolžnika iz terjatve, ki prinaša obresti.“;
in Article 1, paragraph 2 is replaced by the following:
vstavi se naslednji člen:
Member States shall take the necessary measures to ensure that the tasks necessary for the implementation of this Directive are carried out by paying agents and other economic operators established or, where relevant, having their place of effective management within their territory, irrespective of the place of establishment of the debtor of the claim producing the interest payment.’;
„Člen 1a
the following Article is inserted:
Opredelitve določenih pojmov
‘Article 1a
V tej direktivi:
Definitions of certain terms
‚nosilec gospodarske dejavnosti‘ pomeni kreditno ali finančno institucijo, katero koli drugo pravno osebo, fizično osebo, ki pri opravljanju poklicne dejavnosti redno ali občasno izvede ali zagotovi plačilo obresti v smislu te direktive;
For the purposes of this Directive:
‚sedež dejanske uprave‘ subjekta, ki je ali ni pravna oseba, pomeni naslov, kjer se sprejemajo ključne upravne odločitve, potrebne za opravljanje njegove dejavnosti kot celote.
“economic operator” means a credit or financial institution, any other legal person, or natural person, which on a regular basis or occasionally makes or secures an interest payment within the meaning of this Directive while acting in the exercise of its professional activity;
Če se takšne odločitve sprejemajo v več kot eni državi ali jurisdikciji, se šteje, da je sedež dejanske uprave na naslovu, kjer se sprejema večina ključnih upravnih odločitev v zvezi s sredstvi, ki prinašajo obresti v smislu te direktive;
“place of effective management” of an entity, with or without legal personality, means the address where are taken key management decisions that are necessary for the conduct of the entity's activity as a whole.
‚sedež dejanske uprave‘ skrbniškega sklada ali drugega pravnega dogovora pomeni:
Where such decisions are taken in more than one country or jurisdiction, the place of effective management shall be considered to be at the address where most of the key management decisions are taken relating to the assets producing interest payments within the meaning of this Directive;
stalni naslov fizične osebe, ki nosi glavno odgovornost za ključne upravne odločitve v zvezi s sredstvi pravnega dogovora, ali stalni naslov skrbnika, če gre za skrbniški sklad.
“place of effective management” of a trust or other legal arrangement means:
Če takšno glavno odgovornost nosi več kot ena fizična oseba, se šteje, da je sedež dejanske uprave na stalnem naslovu osebe, ki nosi glavno odgovornost za večino ključnih upravnih odločitev v zvezi s sredstvi, ki prinašajo obresti v smislu te direktive, ali
the permanent address of the natural person who has the principal responsibility for the key management decisions relating to the assets of the legal arrangement, or in the case of a trust, the permanent address of the trustee.
naslov, na katerem pravna oseba, ki nosi glavno odgovornost za upravljanje sredstev pravnega dogovora, ali skrbnik, če gre za skrbniški sklad, sprejema ključne upravne odločitve v zvezi s temi sredstvi.
Where more than one natural person has such principal responsibility, the place of effective management shall be considered to be at the permanent address of the person who has the principal responsibility for most of the key management decisions relating to the assets producing interest payments within the meaning of this Directive; or
Če se ključne upravne odločitve sprejemajo v več kot eni državi ali jurisdikciji, se šteje, da je sedež dejanske uprave na naslovu, kjer se sprejema večina ključnih upravnih odločitev v zvezi s sredstvi, ki prinašajo obresti v smislu te direktive;
the address where the legal person which has the principal responsibility to manage the assets of the legal arrangement, or in the case of a trust, the trustee, takes the key management decisions relating to these assets.
‚velja učinkovito obdavčevanje‘ pomeni, da je subjekt ali pravni dogovor zavezan za plačilo davka od svojega celotnega dohodka ali od dela dohodka, pripisanega udeležencem nerezidentom, vključno od kakršnih koli plačil obresti.“;
Where key management decisions are taken in more than one country or jurisdiction, the place of effective management shall be considered to be at the address where most of the key management decisions are taken relating to the assets producing interest payments within the meaning of this Directive;
člen 2 se nadomesti z naslednjim:
“subject to effective taxation” means that an entity or a legal arrangement is liable to tax on all its income, or on the part of its income attributable to its non-resident participants, including on any interest payment.’;
„Člen 2
Article 2 is replaced by the following:
Opredelitev upravičenega lastnika
‘Article 2
V tej direktivi in brez poseganja v odstavke 2 do 4 ‚upravičeni lastnik‘ pomeni vsakega posameznika, ki prejme plačilo obresti, ali posameznika, za katerega se zagotovi plačilo obresti, razen če predloži dokazilo, da ga ni prejel sam ali da ni bilo zagotovljeno v njegovo korist, kar pomeni, da:
Definition of beneficial owner
deluje kot plačilni zastopnik v smislu člena 4(1);
For the purposes of this Directive, and without prejudice to paragraphs 2 to 4, “beneficial owner” means any individual who receives an interest payment or any individual for whom such a payment is secured, unless he provides evidence that it was not received or secured for his own benefit, that is to say that:
deluje v imenu subjekta, ki je ali ni pravna oseba, in nosilcu gospodarske dejavnosti, ki izvede ali zagotovi plačilo obresti, razkrije naziv, pravno obliko, naslov kraja ustanovitve subjekta in – če je ta v drugi državi ali jurisdikciji – naslov sedeža dejanske uprave subjekta;
he acts as a paying agent within the meaning of Article 4(1);
deluje v imenu pravnega dogovora in nosilcu gospodarske dejavnosti, ki izvede ali zagotovi plačilo obresti, razkrije naziv – če je znan –, pravno obliko in naslov sedeža dejanske uprave pravnega dogovora ter naziv pravne ali fizične osebe iz točke (c) člena 1a, ali
he acts on behalf of an entity, with or without legal personality, and discloses to the economic operator making or securing the interest payment the name, the legal form, the address of the place of establishment of the entity, and, if it is in a different country or jurisdiction, the address of the place of effective management of the entity;
deluje v imenu drugega posameznika, ki je upravičeni lastnik, in identiteto tega upravičenega lastnika razkrije plačilnemu zastopniku v skladu s členom 3(2).
he acts on behalf of a legal arrangement and discloses to the economic operator making or securing the interest payment the name if any, the legal form, the address of the place of effective management of the legal arrangement and the name of the legal or natural person referred to in point (c) of Article 1a; or
Kadar ima plačilni zastopnik podatke, ki kažejo na to, da posameznik, ki prejme plačilo obresti ali za katerega se zagotovi plačilo obresti, ni nujno tudi upravičeni lastnik, in kadar se za navedenega posameznika ne uporablja točka (a), (b) ali (c) odstavka 1, izvede vse razumne ukrepe za ugotovitev identitete upravičenega lastnika v skladu s členom 3(2).
he acts on behalf of another individual who is the beneficial owner and discloses to the paying agent the identity of that beneficial owner in accordance with Article 3(2).
Če plačilni posrednik ne more ugotoviti identitete upravičenega lastnika, zadevnega posameznika obravnava kot upravičenega lastnika.
Where a paying agent has information suggesting that the individual who receives an interest payment or for whom an interest payment is secured may not be the beneficial owner, and where point (a), (b) or (c) of paragraph 1 does not apply to that individual, it shall take reasonable steps to establish the identity of the beneficial owner in accordance with Article 3(2).
Kadar nosilec gospodarske dejavnosti, za katerega se tudi uporablja člen 2 Direktive Evropskega parlamenta in Sveta 2005/60/ES, izvede ali zagotovi plačilo obresti subjektu ali pravnemu dogovoru, za katerega ne velja učinkovito obdavčevanje in ki je ustanovljen ali ima sedež dejanske uprave v državi ali jurisdikciji zunaj ozemlja, določenega v členu 7 te direktive, in zunaj ozemlja uporabe sporazumov in dogovorov, ki določajo enake ali enakovredne ukrepe tistim iz te direktive, se uporabljajo drugi do peti pododstavek tega odstavka.
If the paying agent is unable to identify the beneficial owner, it shall treat the individual in question as the beneficial owner.
Šteje se, da je bilo plačilo izvedeno ali zagotovljeno v neposredno korist katerega koli posameznika, ki je rezident države članice, ki ni država nosilca gospodarske dejavnosti, in je v členu 3(6) Direktive 2005/60/ES opredeljen kot dejanski lastnik subjekta ali pravnega dogovora.
Where an economic operator who also comes within the scope of Article 2 of Directive 2005/60/EC of the European Parliament and of the Council, makes an interest payment to, or secures such a payment for, an entity or a legal arrangement, which is not subject to effective taxation and which is established or has its place of effective management in a country or jurisdiction outside the territory referred to in Article 7 of this Directive and outside the territorial scope of agreements and arrangements providing for the same measures as or equivalent measures to those of this Directive, the second to fifth subparagraphs of this paragraph shall apply.
Identiteta tega posameznika se ugotovi v skladu z dolžnostjo skrbnosti pri ugotavljanju identitete stranke iz člena 7 in točke (b) člena 8(1) navedene direktive.
The payment shall be regarded as having been made to, or secured for, the immediate benefit of any individual, who is resident in a Member State other than that of the economic operator and is defined in Article 3(6) of Directive 2005/60/EC as the beneficial owner of the entity or legal arrangement.
V tej direktivi se navedeni posameznik šteje tudi za upravičenega lastnika.
The identity of that individual shall be established in accordance with the customer due diligence measures provided for in Article 7 and Article 8(1)(b) of that Directive.
Za vrste subjektov in pravnih dogovorov z okvirnega seznama v Prilogi I se za namene prvega pododstavka šteje, da zanje ne velja učinkovito obdavčevanje.
That individual shall also be regarded as the beneficial owner for the purposes of this Directive.
Nosilec gospodarske dejavnosti iz prvega pododstavka določi pravno obliko in kraj ustanovitve ali, če je ustrezno, sedež dejanske uprave subjekta ali pravnega dogovora z uporabo podatkov, ki jih razkrije kateri koli posameznik, ki deluje v imenu subjekta ali pravnega dogovora, zlasti v skladu s točkama (b) in (c) odstavka 1, razen če ima nosilec gospodarske dejavnosti na voljo zanesljivejše podatke, ki kažejo, da so bili prejeti podatki netočni ali nepopolni za namene uporabe tega odstavka.
For the purposes of the first subparagraph, the categories of entities and legal arrangements referred to in the indicative list of Annex I shall be considered to be not subject to effective taxation.
Kadar subjekt ali pravni dogovor ne spada v nobeno vrsto iz Priloge I ali kadar sicer spada v katero od teh vrst, vendar trdi, da zanj velja učinkovito obdavčevanje, nosilec gospodarske dejavnosti iz prvega pododstavka 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.
The economic operator referred to in the first subparagraph shall establish the legal form and the place of establishment or, where relevant, the place of effective management of the entity or legal arrangement, by using the information disclosed by any individual acting on behalf of the entity or legal arrangement in particular in accordance with points (b) and (c) of paragraph 1, unless the economic operator has more reliable information available indicating that the received information is incorrect or not complete for the purposes of the application of this paragraph.
Kadar se šteje, da je subjekt ali pravni dogovor plačilni zastopnik ob prejemu plačila obresti ali ob zagotovitvi takega plačila v skladu s členom 4(2), se šteje, da je bilo plačilo obresti obračunano naslednjim posameznikom, ki se v tej direktivi štejejo za upravičene lastnike:
Where an entity or a legal arrangement does not fall within the categories referred to in Annex I or where it falls within those categories but claims to be subject to effective taxation, the economic operator referred to in the first subparagraph 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.
vsakemu posamezniku, ki je upravičen do prejema dohodka, ki izhaja iz sredstev, ki prinašajo tako plačilo, ali ki je upravičen do prejema drugih sredstev, ki predstavljajo tako plačilo, ko subjekt ali pravni dogovor prejme plačilo ali je plačilo zagotovljeno v njegovem imenu, sorazmerno z njegovo upravičenostjo do tega dohodka;
Where an entity or a legal arrangement is considered to be a paying agent, upon receipt of an interest payment or upon securing of such payment in accordance with Article 4(2), the interest payment shall be deemed to accrue to the following individuals, who shall be regarded as beneficial owners for the purposes of this Directive:
za vsak del dohodka, ki izhaja iz sredstev, ki prinašajo tako plačilo, ali vsak del drugih sredstev, ki predstavljajo tako plačilo, do katerega ni upravičen noben posameznik iz točke (a), ko subjekt ali pravni dogovor prejme plačilo ali je to zagotovljeno v njegovem imenu, vsakemu posamezniku, ki je posredno ali neposredno prispeval k sredstvom zadevnega subjekta ali pravnega dogovora, ne glede na to, ali je tak posameznik upravičen do sredstev ali dohodka subjekta ali pravnega dogovora;
any individual who is entitled to receive the income arising from the assets producing such payment, or who is entitled to receive other assets representing such payment when the entity or legal arrangement receives the payment or when the payment is secured on its behalf, in proportion to his entitlement to that income;
če ob prejemu ali zagotovitvi plačila obresti, ni posameznikov iz točke (a) ali (b), ki bi bili skupaj ali solidarno upravičeni do celotnega dohodka, ki izhaja iz sredstev, ki prinašajo tako plačilo, ali do vseh drugih sredstev, ki predstavljajo tako plačilo, vsakemu posamezniku, sorazmerno z njegovo upravičenostjo do tega dohodka, ki naknadno postane upravičen do celotnih ali dela sredstev, ki prinašajo plačilo obresti, ali do drugih sredstev, ki predstavljajo tako plačilo obresti.
for any part of the income arising from the assets producing such payment, or of the other assets representing such payment, to which none of the individuals referred to in point (a) are entitled when the entity or legal arrangement receives the payment or when the payment is secured on its behalf, any individual who has directly or indirectly contributed to the assets of the entity or legal arrangement concerned, regardless of whether such individual is entitled to the assets or income of the entity or legal arrangement;
Celotni znesek, za katerega se šteje, da je bil obračunan takemu posamezniku, ne sme presegati zneska plačila obresti, ki ga prejme subjekt ali pravni dogovor oziroma mu je zagotovljen, po odbitku katerega koli dela, ki je bil v skladu s tem odstavkom pripisan posamezniku iz točke (a) ali (b).
if none of the individuals referred to in point (a) or (b) are collectively or severally entitled to all of the income arising from the assets producing such payment, or to all the other assets representing such payment, at the time of receipt or securing of the interest payment, any individual, in proportion to his entitlement to that income, who, at a later date, becomes entitled to all or part of the assets producing the interest payment or to other assets representing such interest payment.
člena 3 in 4 se nadomestita z:
The total amount that shall be deemed to accrue to such individual shall not exceed the amount of the interest payment received by or secured for the entity or legal arrangement, after deduction of any part that has been attributed in accordance with this paragraph to an individual referred to in point (a) or (b).
„Člen 3
Articles 3 and 4 are replaced by the following:
Identiteta in rezidentstvo upravičenih lastnikov
‘Article 3
Vsaka država članica na svojem ozemlju sprejme in zagotovi uporabo potrebnih postopkov, ki plačilnemu zastopniku omogočajo identifikacijo upravičenih lastnikov in njihovo rezidentstvo za namene členov 8 do 12.
Identity and residence of beneficial owners
Taki postopki so v skladu z minimalnimi standardi, določenimi v odstavkih 2 in 3.
Each Member State shall, within its territory, adopt and ensure the application of the procedures necessary to allow the paying agent to identify the beneficial owners and their residence for the purposes of Articles 8 to 12.
Plačilni posrednik ugotavlja identiteto upravičenega lastnika na podlagi minimalnih standardov, ki se razlikujejo glede na to, kdaj se vzpostavi razmerje med plačilnim posrednikom in upravičenim lastnikom, na naslednji način:
Such procedures shall comply with the minimum standards established in paragraphs 2 and 3.
pri pogodbenih razmerjih, ki so bila sklenjena pred 1. januarjem 2004, plačilni zastopnik ugotavlja identiteto upravičenega lastnika, ki jo sestavljata ime in naslov, iz 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;