natgillin/translations-raw huggingface dataset:
the NFE is a Governmental Entity, an International Organisation, a Central Bank, or an Entity wholly owned by one or more of the foregoing;
Glede Že obstoječega računa subjekta lahko Poročevalska finančna institucija kot Dokazno listino uporabi kakršno koli klasifikacijo iz svojih evidenc v zvezi z Imetnikom računa, ki je bila oblikovana na podlagi standardiziranega sistema sektorskih oznak in jo je Poročevalska finančna institucija v skladu s svojimi običajnimi poslovnimi praksami evidentirala v okviru Postopkov za preprečevanje pranja denarja ali poznavanje strank ali za druge regulativne namene (razen davčnih namenov) ter jo je vzpostavila pred dnevom, na katerega je finančni račun klasificirala kot Že obstoječi račun, če ne spozna ali nima razlogov domnevati, da je takšna klasifikacija nepravilna ali nezanesljiva.
the NFE is not yet operating a business and has no prior operating history, but is investing capital into assets with the intent to operate a business other than that of a Financial Institution, provided that the NFE does not qualify for this exception after the date that is 24 months after the date of the initial organisation of the NFE;
ODDELEK IX
the NFE was not a Financial Institution in the past five years, and is in the process of liquidating its assets or is reorganising with the intent to continue or recommence operations in a business other than that of a Financial Institution;
UČINKOVITO IZVAJANJE
the NFE primarily engages in financing and hedging transactions with, or for, Related Entities that are not Financial Institutions, and does not provide financing or hedging services to any Entity that is not a Related Entity, provided that the group of any such Related Entities is primarily engaged in a business other than that of a Financial Institution; or
V skladu s členom 8(3a) te direktive, morajo države članice imeti pravila in upravne postopke, s katerimi zagotovijo učinkovito izvajanje in spoštovanje navedenih postopkov poročanja in dolžne skrbnosti, med drugim:
the NFE meets all of the following requirements:
pravila, s katerimi se Finančnim institucijam, osebam ali posrednikom prepreči uvajanje praks, katerih namen je izogibanje postopkom poročanja in dolžne skrbnosti;
it is established and operated in its Member State or other jurisdiction of residence exclusively for religious, charitable, scientific, artistic, cultural, athletic, or educational purposes; or it is established and operated in its Member State or other jurisdiction of residence and it is a professional organisation, business league, chamber of commerce, labour organisation, agricultural or horticultural organisation, civic league or an organisation operated exclusively for the promotion of social welfare;
pravila, v skladu s katerimi morajo Poročevalske finančne institucije voditi evidenco ukrepov, sprejetih za izvajanje navedenih postopkov, in kakršnih koli dokazil, na katere se pri tem oprejo, ter ustrezne ukrepe za pridobitev teh evidenc;
it is exempt from income tax in its Member State or other jurisdiction of residence;
upravne postopke, s katerimi se preveri, ali Poročevalske finančne institucije spoštujejo postopke poročanja in dolžne skrbnosti, ter upravne postopke za nadaljnje ukrepanje s Poročevalsko finančno institucijo, ko se sporočijo nedokumentirani računi;
it has no shareholders or members who have a proprietary or beneficial interest in its income or assets;
upravne postopke za zagotovitev, da je pri Subjektih in računih, ki so po notranjem pravu opredeljeni kot Neporočevalske finančne institucije in kot Izključeni računi, tveganje, da se bodo uporabili za izogibanje davku, še naprej nizko, in
the applicable laws of the NFE's Member State or other jurisdiction of residence or the NFE's formation documents do not permit any income or assets of the NFE to be distributed to, or applied for the benefit of, a private person or non-charitable Entity other than pursuant to the conduct of the NFE's charitable activities, or as payment of reasonable compensation for services rendered, or as payment representing the fair market value of property which the NFE has purchased; and
učinkovite določbe o izvrševanju, da se odpravi neizpolnjevanje obveznosti.
the applicable laws of the NFE's Member State or other jurisdiction of residence or the NFE's formation documents require that, upon the NFE's liquidation or dissolution, all of its assets be distributed to a Governmental Entity or other non-profit organisation, or escheat to the government of the NFE's Member State or other jurisdiction of residence or any political subdivision thereof.
ODDELEK X
E. Miscellaneous
DATUMI ZAČETKA IZVAJANJA ZA POROČEVALSKE FINANČNE INSTITUCIJE V AVSTRIJI
The term “Account Holder” means the person listed or identified as the holder of a Financial Account by the Financial Institution that maintains the account.
Za Poročevalske finančne institucije v Avstriji se vse navedbe letnic 2016 in 2017 v tej prilogi razumejo kot navedbe letnic 2017 oziroma 2018.
A person, other than a Financial Institution, holding a Financial Account for the benefit or account of another person as agent, custodian, nominee, signatory, investment advisor, or intermediary, is not treated as holding the account for purposes of this Directive, and such other person is treated as holding the account.
Za Že obstoječe račune Poročevalskih finančnih institucij v Avstriji se vse navedbe datuma 31. december 2015 v tej prilogi razumejo kot navedbe datuma 31. december 2016.
In the case of a Cash Value Insurance Contract or an Annuity Contract, the Account Holder is any person entitled to access the Cash Value or change the beneficiary of the contract.
PRILOGA II
If no person can access the Cash Value or change the beneficiary, the Account Holder is any person named as the owner in the contract and any person with a vested entitlement to payment under the terms of the contract.
DOPOLNILNA PRAVILA O POROČANJU IN DOLŽNI SKRBNOSTI ZA PODATKE O FINANČNIH RAČUNIH
Upon the maturity of a Cash Value Insurance Contract or an Annuity Contract, each person entitled to receive a payment under the contract is treated as an Account Holder.
Sprememba okoliščin
The term “AML/KYC Procedures” means the customer due diligence procedures of a Reporting Financial Institution pursuant to the anti-money laundering or similar requirements to which such Reporting Financial Institution is subject.
‚Sprememba okoliščin‘ vključuje vsakršno spremembo, zaradi katere se dodajo podatki, pomembni za status osebe, ali ki je kako drugače v nasprotju s statusom takšne osebe.
The term “Entity” means a legal person or a legal arrangement, such as a corporation, partnership, trust, or foundation.
Poleg tega sprememba okoliščin zajema vsakršno spremembo računa Imetnika računa ali dodajanje podatkov takšnemu računu (vključno z dodatkom, zamenjavo ali drugo spremembo Imetnika računa) oziroma vsakršno spremembo računa, povezanega s takšnim računom, ali dodajanje podatkov takšnemu računu (ob uporabi pravil o seštevanju računov iz pododstavkov C(1) do (3) oddelka VII Priloge I), če takšna sprememba ali dodajanje podatkov vpliva na status Imetnika računa.
An Entity is a “Related Entity” of another Entity if (i) either Entity controls the other Entity; (ii) the two Entities are under common control; or (iii) the two Entities are Investment Entities described in subparagraph A(6)(b), are under common management, and such management fulfils the due diligence obligations of such Investment Entities.
Če se je Poročevalska finančna institucija oprla na preverjanje naslova bivališča iz pododstavka B(1) oddelka III Priloge I in zaradi spremembe okoliščin spozna ali utemeljeno domneva, da je izvirna dokazna listina (ali druga enakovredna dokumentacija) nepravilna ali nezanesljiva, mora do poznejšega od datumov, in sicer bodisi do zadnjega dne zadevnega koledarskega leta ali drugega ustreznega poročevalnega obdobja bodisi v 90 koledarskih dneh po obvestilu o takšni spremembi okoliščin ali odkritju takšne spremembe, pridobiti samopotrdilo in novo Dokazno listino, da za davčne namene določi bivališče(-a) imetnika računa.
For this purpose control includes direct or indirect ownership of more than 50 % of the vote and value in an Entity.
Če Poročevalska finančna institucija do tega datuma ne more pridobiti samopotrdila ali nove Dokazne listine, mora izvesti postopek iskanja po elektronski evidenci iz pododstavkov B(2) do (6) oddelka III Priloge I.
The term “TIN” means Taxpayer Identification Number (or functional equivalent in the absence of a Taxpayer Identification Number).
Samopotrdilo za Nove račune subjekta
The term “Documentary Evidence” includes any of the following:
Glede Novih računov Subjekta se lahko Poročevalska finančna institucija pri določanju, ali je Obvladujoča oseba Pasivnega NFS Oseba, o kateri se poroča, opre le na samopotrdilo Imetnika računa ali Obvladujoče osebe.
a certificate of residence issued by an authorised government body (for example, a government or agency thereof, or a municipality) of the Member State or other jurisdiction in which the payee claims to be a resident;
Rezidentstvo Finančne institucije
with respect to an individual, any valid identification issued by an authorised government body (for example, a government or agency thereof, or a municipality), that includes the individual's name and is typically used for identification purposes;
Finančna institucija je rezidentka države članice, če je pod jurisdikcijo te države članice (torej lahko država članica uveljavi, da ji mora finančna institucija poročati).
with respect to an Entity, any official documentation issued by an authorised government body (for example, a government or agency thereof, or a municipality) that includes the name of the Entity and either the address of its principal office in the Member State or other jurisdiction in which it claims to be a resident or the Member State or other jurisdiction in which the Entity was incorporated or organised;
Na splošno velja, da je finančna institucija, ki je rezidentka države članice za davčne namene, pod jurisdikcijo te države članice in tako Finančna institucija države članice.
any audited financial statement, third-party credit report, bankruptcy filing, or securities regulator's report.
Pri skrbniškem skladu, ki je Finančna institucija (ne glede na to, ali je rezident države članice za davčne namene), se šteje, da je pod jurisdikcijo države članice, če je eden ali več njegovih skrbnikov rezidentov te države članice, razen če sklad vse podatke, ki jih je treba v skladu s to direktivo sporočati v zvezi z Računi, o katerih se poroča in ki jih vodi sklad, sporoča drugi državi članici, ker je rezident te druge države članice za davčne namene.
With respect to a Pre-existing Entity Account, Reporting Financial Institutions may use as Documentary Evidence any classification in the Reporting Financial Institution's records with respect to the Account Holder that was determined based on a standardised industry coding system, that was recorded by the Reporting Financial Institution consistent with its normal business practices for purposes of AML/KYC Procedures or another regulatory purposes (other than for tax purposes) and that was implemented by the Reporting Financial Institution prior to the date used to classify the Financial Account as a Pre-existing Account, provided that the Reporting Financial Institution does not know or does not have reason to know that such classification is incorrect or unreliable.
Kadar pa Finančna institucija (razen skrbniškega sklada) nima rezidentstva za davčne namene (na primer ker se obravnava kot davčno pregledna ali je v jurisdikciji, ki nima davka na dohodek), se šteje, da je pod jurisdikcijo države članice in tako Finančna institucija države članice, če:
The term “standardised industry coding system” means a coding system used to classify establishments by business type for purposes other than tax purposes.
je ustanovljena v skladu z zakoni te države članice,
SECTION IX
je njen sedež uprave (tudi dejanske uprave) v tej državi članici ali
EFFECTIVE IMPLEMENTATION
se nad njo izvaja finančni nadzor v tej državi članici.
Pursuant to Article 8(3a) of this Directive, Member States must have rules and administrative procedures in place to ensure effective implementation of, and compliance with, the reporting and due diligence procedures set out above including:
Kadar je Finančna institucija (razen skrbniškega sklada) rezidentka dveh ali več držav članic, zanjo veljajo obveznosti glede poročanja in dolžne skrbnosti države članice, v kateri ima Finančni račun oziroma račune.
rules to prevent any Financial Institutions, persons or intermediaries from adopting practices intended to circumvent the reporting and due diligence procedures;
Vodenje računa
rules requiring Reporting Financial Institutions to keep records of the steps undertaken and any evidence relied upon for the performance of the above procedures and adequate measures to obtain those records;
Pri določanju, katera Finančna institucija vodi račun, na splošno velja naslednje:
administrative procedures to verify Reporting Financial Institutions' compliance with the reporting and due diligence procedures; administrative procedures to follow up with a Reporting Financial Institution when undocumented accounts are reported;
v primeru Skrbniškega računa Finančna institucija, ki ima skrbništvo nad sredstvi na računu (vključno s Finančno institucijo, ki za Imetnika računa hrani sredstva, registrirana pod imenom posrednika);
administrative procedures to ensure that the Entities and accounts defined in domestic law as Non-Reporting Financial Institutions and Excluded Accounts continue to have a low risk of being used to evade tax; and
v primeru Depozitnega računa Finančna institucija, ki je dolžna opravljati plačila v zvezi z računom (ne pa zastopnik Finančne institucije, ne glede na to, ali je Finančna institucija);
effective enforcement provisions to address non-compliance.
v primeru kakršnega koli lastniškega ali dolžniškega deleža v Finančni instituciji, ki predstavlja Finančni račun, zadevna Finančna institucija;
SECTION X
v primeru Zavarovalne pogodbe z odkupno vrednostjo ali Pogodbe rentnega zavarovanja Finančna institucija, ki je dolžna opravljati plačila v zvezi s pogodbo.
IMPLEMENTATION DATES AS REGARDS REPORTING FINANCIAL INSTITUTIONS LOCATED IN AUSTRIA
Skrbniški skladi, ki so Pasivni NFS
In the case of Reporting Financial Institutions located in Austria, all references to “2016” and “2017” in this Annex should be read as references to “2017” and “2018” respectively.
Subjekt, kot je partnerstvo, partnerstvo z omejeno odgovornostjo ali podoben pravni dogovor, ki nima rezidentstva za davčne namene v skladu s pododstavkom D(3) oddelka VIII Priloge I se obravnava kot rezident jurisdikcije, v kateri ima sedež dejanske uprave.
In the case of Pre-existing Accounts held by Reporting Financial Institutions located in Austria, all references to “31 December 2015” in this Annex should be read as references to “31 December 2016”.
Pri tem se šteje, da je pravna oseba ali pravni dogovor ‚podoben‘ partnerstvu oziroma partnerstvu z omejeno odgovornostjo, če se v državi članici v skladu z njeno davčno zakonodajo ne obravnava kot obdavčljiva enota.
ANNEX II
Da pa bi se pri poročanju izognili podvajanju (glede na širok obseg pojma ‚Obvladujoče osebe‘ v zvezi s skrbniškimi skladi), se skrbniški sklad, ki je Pasivni NFS, ne sme razumeti kot podoben pravni dogovor.
COMPLEMENTARY REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATION
Naslov sedeža Subjekta
Change in circumstances
Ena od zahtev iz pododstavka E(6)(c) oddelka VIII Priloge I je, da uradna dokumentacija v zvezi s Subjektom vsebuje 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.
A “change in circumstances” includes any change that results in the addition of information relevant to a person's status or otherwise conflicts with such person's status.
Naslov sedeža Subjekta je načeloma kraj, v katerem je njegova dejanska uprava.
In addition, a change in circumstances includes any change or addition of information to the Account Holder's account (including the addition, substitution, or other change of an Account Holder) or any change or addition of information to any account associated with such account (applying the account aggregation rules described in subparagraphs C(1) through (3) of Section VII of Annex I) if such change or addition of information affects the status of the Account Holder.
Naslov Finančne institucije, pri kateri ima Subjekt račun, poštni predal ali naslov, ki se uporablja izključno za pošto, ni naslov sedeža Subjekta, razen če je to edini naslov, ki ga Subjekt uporablja, in je naveden kot prijavljeni naslov Subjekta v njegovih organizacijskih dokumentih.
If a Reporting Financial Institution has relied on the residence address test described in subparagraph B(1) of Section III of Annex I and there is a change in circumstances that causes the Reporting Financial Institution to know or have reason to know that the original Documentary Evidence (or other equivalent documentation) is incorrect or unreliable, the Reporting Financial Institution must, by the later of the last day of the relevant calendar year or other appropriate reporting period, or 90 calendar days following the notice or discovery of such change in circumstances, obtain a self-certification and new Documentary Evidence to establish the residence(s) for tax purposes of the Account Holder.
Prav tako naslov, kjer se v skladu z napotki hrani vsa pošta, ni naslov sedeža Subjekta.
If the Reporting Financial Institution cannot obtain the self-certification and new Documentary Evidence by such date, the Reporting Financial Institution must apply the electronic record search procedure described in subparagraphs B(2) through (6) of Section III of Annex I.
V členu 8(3a), členu 8(7a), členu 21(2) in členu 25(2) in (3) ima vsak izraz z veliko začetnico tak pomen, kot ga ima v ustrezni opredelitvi iz Priloge I.“
Self-certification for New Entity Accounts
Komisija pred 1. julijem 2017 predloži poročilo s pregledom in oceno prejetih statističnih in drugih podatkov v zvezi z zadevami, kot so upravni in drugi zadevni stroški ter koristi avtomatične izmenjave podatkov, in s tem povezanimi praktičnimi vidiki.
With respect to New Entity Accounts, for the purposes of determining whether a Controlling Person of a Passive NFE is a Reportable Person, a Reporting Financial Institution may only rely on a self-certification from either the Account Holder or the Controlling Person.
Komisija po potrebi Svetu predloži predlog glede kategorij in pogojev iz odstavka 1, vključno s pogojem, da morajo biti na voljo podatki o rezidentih v drugih državah članicah ali postavkah iz odstavka 3a ali oboje.
Residence of a Financial Institution
Svet pri preučitvi predloga Komisije presodi, kako bi lahko dodatno okrepili učinkovitost in delovanje avtomatične izmenjave podatkov ter jo izboljšali, s čimer bi zagotovili, da:
A Financial Institution is “resident” in a Member State if it is subject to the jurisdiction of such Member State (i.e., the Member State is able to enforce reporting by the Financial Institution).
Države članice te predpise uporabljajo od 1. januarja 2016.
In general, where a Financial Institution is resident for tax purposes in a Member State, it is subject to the jurisdiction of such Member State and it is, thus, a Member State Financial Institution.
Države članice se v sprejetih predpisih sklicujejo na to direktivo ali pa sklic nanjo navedejo ob njihovi uradni objavi.
In the case of a trust that is a Financial Institution (irrespective of whether it is resident for tax purposes in a Member State), the trust is considered to be subject to the jurisdiction of a Member State if one or more of its trustees are resident in such Member State except if the trust reports all the information required to be reported pursuant to this Directive with respect to Reportable Accounts maintained by the trust to another Member State because it is resident for tax purposes in such other Member State.
Način sklicevanja določijo države članice.
However, where a Financial Institution (other than a trust) does not have a residence for tax purposes (e.g., because it is treated as fiscally transparent, or it is located in a jurisdiction that does not have an income tax), it is considered to be subject to the jurisdiction of a Member State and it is, thus, a Member State Financial Institution if:
Ne glede na točko (b) točke 2 člena 1 in odstavek 1 tega člena Avstrija uporablja določbe te direktive od 1. januarja 2017, in sicer za davčna obdobja po tem datumu.
it is incorporated under the laws of the Member State;
C. Ne glede na pododstavek A(1) za noben Račun, o katerem se poroča in ki je že Obsto ječi račun, ni treba sporočiti IŠD oziroma datuma rojstva, če takšne IŠD oziroma datuma rojstva ni v evidencah Poročevalske finančne institucije in če takšni Poročevalski finančni instituciji na podlagi notranjega prava ali katerega koli pravnega instrumenta Unije tudi sicer ni treba zbirati takšnih podatkov.
it has its place of management (including effective management) in the Member State; or
Vendar pa se od Poročevalske finančne institucije zahtevajo razumna prizadevanja, da za Že obstoječe račune pridobi IŠD in datum rojstva do konca drugega koledarskega leta po letu, v katerem so takšni Že obstoječi računi identificirani kot Računi, o katerih se poroča.
it is subject to financial supervision in the Member State.
D. Ne glede na pododstavek A(1) ni treba sporočiti IŠD, če je zadevna država članica ali druga jurisdikcija rezidentstva ni izdala.
Where a Financial Institution (other than a trust) is resident in two or more Member States, such Financial Institution will be subject to the reporting and due diligence obligations of the Member State in which it maintains the Financial Account(s).
E. Ne glede na pododstavek A(1) ni treba sporočiti kraja rojstva, razen če:
Account maintained
D. Pregled Že obstoječih računov visoke vrednosti, katerih imetniki so posamezniki, mora biti končan do 31. decembra 2016.
In general, an account would be considered to be maintained by a Financial Institution as follows:
Pregled Že obstoječih računov nižje vrednosti, katerih imetniki so posamezniki, mora biti končan do 31. decembra 2017.
in the case of a Custodial Account, by the Financial Institution that holds custody over the assets in the account (including a Financial Institution that holds assets in street name for an Account Holder in such institution);
sklad prejema vsaj 50 % vseh svojih prispevkov (razen prenosov sredstev iz drugih načrtov iz pododstavkov B(5) do (7) ali s pokojninskih računov iz pododstavka C(17)(a)) od delodajalcev financerjev;
in the case of a Depository Account, by the Financial Institution that is obligated to make payments with respect to the account (excluding an agent of a Financial Institution regardless of whether such agent is a Financial Institution);
Poročevalska finančna institucija utemeljeno domneva, da je upravičenec po Zavarovalni pogodbi z odkupno vrednostjo ali Pogodbi rentnega zavarovanja Oseba, o kateri se poroča, če podatki, ki jih je zbrala in so povezani z upravičencem, vsebujejo indice, opisane v odstavku B oddelka III.
in the case of any equity or debt interest in a Financial Institution that constitutes a Financial Account, by such Financial Institution;
Če Poročevalska finančna institucija spozna ali utemeljeno domneva, da je upravičenec Oseba, o kateri se poroča, mora upoštevati postopke iz odstavka B oddelka III.
in the case of a Cash Value Insurance Contract or an Annuity Contract, by the Financial Institution that is obligated to make payments with respect to the contract.
Države članice zagotovijo, da navedene vrste Neporočevalskih finančnih institucij in Izključenih računov izpolnjujejo vse zahteve s seznama v pododstavkih B.1(c) in C.17(g) Oddelka VIII Priloge I, ter zlasti, da status Finančne institucije kot Neporočevalske finančne institucije ali status računa kot Izključenega računa ni v nasprotju z nameni te direktive.“