natgillin/translations-raw huggingface dataset:
In the case where national rules apply, the verification shall include a procedure whereby the body designated pursuant to Article 17(3), third subparagraph, (the designated body) checks and certifies that the subsystem complies with the national rules notified in accordance with Article 17(3) for each Member State in which the subsystem is intended to be authorised to be placed in service.
Potrdilo vsebuje točno sklicevanje na nacionalne predpise, v zvezi s katerimi je pristojni organ v postopku preverjanja preverjal skladnost.
The designated body draws up the certificate of verification intended for the contracting entity or manufacturers (i.e. the applicant in the meaning of Article 18).
V primeru nacionalnih predpisov v zvezi s podsistemi, ki sestavljajo vozilo, pristojni organ razdeli potrdilo v dva dela, od katerih eden vsebuje sklicevanja na tiste nacionalne predpise, ki se izrecno nanašajo na tehnično interoperabilnost med vozilom in zadevnim omrežjem, v drugem delu pa so navedeni vsi ostali nacionalni predpisi.
The certificate shall contain a precise reference to the national rule(s) whose conformity has been examined by the designated body in the verification process.
Tehnična dokumentacija
In the case of national rules related to the subsystems composing a vehicle, the designated body shall divide the certificate into two parts, one part including the references to those national rules strictly related to the technical compatibility between the vehicle and the network concerned, and the other part for all other national rules.
Tehnična dokumentacija, ki jo pripravi pristojni organ in je priložena potrdilu o verifikaciji v primeru nacionalnih predpisov, mora biti vključena v tehnično dokumentacijo, priloženo izjavi ‚ES‘ o verifikaciji, iz točke 2.4 in vsebuje tehnične podatke, ki so potrebni za oceno skladnosti podsistema z navedenimi nacionalnimi predpisi.
Technical file
VERIFIKACIJA DELOV PODSISTEMOV V SKLADU S ČLENOM 18(5)
The technical file compiled by the designated body and accompanying the certificate of verification in the case of national rules must be included in the technical file accompanying the “EC” declaration of verification referred to in point 2.4 and shall contain the technical data relevant for the assessment of the conformity of the subsystem with those national rules.
Če se potrdilo o verifikaciji izda za določene dele podsistema, se za navedene dele smiselno uporabljajo določbe iz te priloge.“
VERIFICATION OF PARTS OF SUBSYSTEMS IN ACCORDANCE WITH ARTICLE 18(5)
Države članice sprejmejo zakone in druge predpise, potrebne za uskladitev s to direktivo, najpozneje do 1. januarja 2016.
If a certificate of verification is to be issued for certain parts of a subsystem, provisions for this Annex shall apply mutatis mutandis for those parts.’
Komisiji nemudoma sporočijo besedilo navedenih predpisov.
Council Directive 2014/107/EU
Direktiva Sveta 2014/107/EU
amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation
o spremembi Direktive 2011/16/EU glede obvezne avtomatične izmenjave podatkov na področju obdavčenja
In recent years, the challenge posed by cross-border tax fraud and tax evasion has increased considerably and has become a major focus of concern within the Union and at global level.
V zadnjih letih je izziv, ki ga predstavljajo čezmejne davčne goljufije in davčne utaje, znatno večji, za Unijo in na globalni ravni pa je to velika težava.
The automatic exchange of information constitutes an important tool in this regard and the Commission in its communication of 6 December 2012 containing an Action Plan to strengthen the fight against tax fraud and tax evasion highlighted the need to promote vigorously the automatic exchange of information as the future European and international standard for transparency and exchange of information in tax matters.
Po pogajanjih med Združenimi državami Amerike in številnimi drugimi državami, med drugim vsemi državami članicami, v zvezi z dvostranskimi sporazumi o avtomatični izmenjavi podatkov zaradi izvajanja Zakona o spoštovanju davčnih predpisov v zvezi z računi v tujini (splošno znanega kot „FATCA“) Združenih držav Amerike je skupina G20 Organizaciji za gospodarsko sodelovanje in razvoj (OECD) naročila, naj na podlagi teh sporazumov izdela enotni svetovni standard za avtomatično izmenjavo davčnih podatkov.
The importance of automatic exchange of information as a means to combat cross-border tax fraud and tax evasion has recently been recognised also at the international level (G20 and G8).
Evropski svet je 22. maja 2013 pozval k razširitvi avtomatične izmenjave podatkov na ravni Unije in svetovni ravni zaradi boja proti davčnim goljufijam, davčnim utajam in agresivnemu davčnemu načrtovanju.
Following the negotiations between the United States of America and several other countries, including all Member States, on bilateral automatic exchange agreements to implement the United States' Foreign Account Tax Compliance Act (commonly known as ‘FATCA’), the Organisation for Economic Cooperation and Development (OECD) was mandated by the G20 to build on these agreements to develop a single global standard for automatic exchange of tax information.
Evropski svet je tudi pozdravil trenutna prizadevanja skupin G20, G8 ter OECD za izdelavo svetovnega standarda za avtomatično izmenjavo podatkov o finančnih računih za namene obdavčenja.
The European Council on 22 May 2013 requested the extension of automatic information exchange at Union and global levels with a view to combating tax fraud, tax evasion and aggressive tax planning.
OECD je februarja 2014 objavila glavna elementa svetovnega standarda avtomatične izmenjave podatkov o finančnih računih za namene obdavčenja, in sicer vzorčni sporazum med pristojnimi organi in skupni standard poročanja, ki so ju nato odobrili finančni ministri G20 in guvernerji centralnih bank.
The European Council also welcomed ongoing efforts made in the G20, G8, and OECD to develop a global standard for automatic exchange of financial account information in tax matters.
Svet OECD je julija 2014 objavil celotni svetovni standard, tudi njegove preostale elemente, in sicer pripombe o vzorčnem sporazumu med pristojnimi organi in skupnem standardu poročanja ter modalitete informacijske tehnologije za izvajanje svetovnega standarda.
In February 2014, the OECD released the main elements of a global standard for automatic exchange of financial account information in tax matters, namely a Model Competent Authority Agreement and a Common Reporting Standard, which were subsequently endorsed by the G20 Finance Ministers and Central Bank Governors.
Celotni sveženj svetovnega standarda so finančni ministri skupine G20 in guvernerji centralnih bank odobrili septembra 2014.
In July 2014, the OECD Council released the full global standard, including its remaining elements, namely the Commentaries on the Model Competent Authority Agreement and Common Reporting Standard and the Information Technology Modalities for implementing the global standard.
Direktiva Sveta 2011/16/EU [2] že zagotavlja obvezno avtomatično izmenjavo podatkov, v glavnem nefinančne narave, med državami članicami za nekatere kategorije prihodkov in kapitala, ki jih davkoplačevalci hranijo v državah članicah, ki niso države, katerih rezidenti so.
The entire global standard package was endorsed by G20 Finance Ministers and Central Bank Governors in September 2014.
Prav tako vzpostavlja načelo postopnosti za krepitev avtomatične izmenjave podatkov s postopno razširitvijo na nove kategorije prihodkov in kapitala ter umikom pogoja, da je podatke treba izmenjati le, če so na voljo.
Council Directive 2011/16/EU [2] already provides for the mandatory automatic exchange of information between Member States on certain categories of income and capital, mainly of a non-financial nature, that taxpayers hold in Member States other than their State of residence.
Zaradi večjega števila priložnosti za naložbe v razne finančne produkte v tujini so obstoječi instrumenti na ravni Unije in mednarodni ravni, namenjeni upravnemu sodelovanju na področju obdavčevanja, trenutno manj učinkoviti v boju proti čezmejnim davčnim goljufijam in davčnim utajam.
It also establishes a step-by-step approach to reinforcing automatic exchange of information by its progressive extension to new categories of income and capital and the removal of the condition that the information only has to be exchanged if available.
Kot je v svojem pozivu poudaril Evropski svet, je primerno predlagati, da se – kakor je bilo predvideno že v členu 8(5) Direktive 2011/16/EU – v zvezi z rezidenti drugih držav članic avtomatična izmenjava podatkov razširi.
Currently, given the increased opportunities to invest abroad in a wide range of financial products, the existing Union and international administrative cooperation instruments in the field of taxation have become less effective in combating cross-border tax fraud and evasion.
S pobudo Unije bo zagotovljen usklajen, dosleden in celovit pristop k avtomatični izmenjavi podatkov na notranjem trgu na ravni Unije, kar bi pomenilo nižje stroške za davčne uprave in gospodarske subjekte.
As highlighted by the request of the European Council, it is appropriate to bring forward the extension of automatic information exchange already envisaged in Article 8(5) of Directive 2011/16/EU with respect to residents in other Member States.
To, da so države članice z Združenimi državami Amerike sklenile sporazume v zvezi s FATCA ali so tik pred njihovo sklenitvijo, pomeni, da te države članice zagotavljajo ali bodo zagotovile širše sodelovanje v smislu člena 19 Direktive 2011/16/EU ter da so ali bodo zavezane zagotoviti tovrstno širše sodelovanje tudi z drugimi državami članicami.
A Union initiative will ensure a coherent, consistent and comprehensive Union-wide approach to the automatic exchange of information in the internal market which would lead to cost savings both for tax administrations and economic operators.
Sklenitev vzporednih in neusklajenih sporazumov držav članic v skladu s členom 19 Direktive 2011/16/EU bi lahko povzročila izkrivljanje, ki bi škodilo nemotenemu delovanju notranjega trga.
The fact that Member States have concluded or are close to concluding agreements with the United States of America relating to FATCA means that those Member States are providing or will provide for wider cooperation within the meaning of Article 19 of Directive 2011/16/EU, and are or will be under an obligation to provide such wider cooperation to other Member States as well.
Z razširjeno avtomatično izmenjavo podatkov na podlagi pravnega instrumenta na ravni Unije bi odpravili potrebo, da bi se države članice pri sklepanju dvostranskih ali večstranskih sporazumov o isti zadevi, ki se lahko zdijo primerni, če ne obstaja ustrezna zakonodaja Unije, sklicevale na navedeni člen.
The conclusion of parallel and uncoordinated agreements by Member States under Article 19 of Directive 2011/16/EU could lead to distortions that would be detrimental to the smooth functioning of the internal market.
Prav tako je bistveno zagotoviti, da bi bilo razširjeno področje avtomatične izmenjave podatkov v Uniji skladno z razvojem na mednarodni ravni, da bi čim bolj zmanjšali stroške in upravna bremena davčnih uprav in gospodarskih subjektov.
Expanded automatic information exchange on the basis of a Union-wide legislative instrument would obviate the need for Member States to invoke that Article, with a view to concluding bilateral or multilateral agreements that may be considered appropriate on the same subject in the absence of relevant Union legislation.
Da bi dosegli ta cilj, bi morale države članice od svojih Finančnih institucij zahtevati izvajanje pravil o poročanju in dolžni skrbnosti, v celoti skladnih s tistimi iz skupnega standarda poročanja, ki ga je izdelala OECD.
In order to minimise costs and administrative burdens both for tax administrations and for economic operators, it is also crucial to ensure that the expanded scope of automatic exchange of information within the Union is in line with international developments.
Poleg tega bi bilo treba razširiti področje uporabe člena 8 Direktive 2011/16/EU, da bi bili vključeni isti podatki, kot jih vsebujeta vzorčni sporazum med pristojnimi organi in skupni standard poročanja, ki ju je izdelala OECD.
To achieve this objective, Member States should require their Financial Institutions to implement reporting and due diligence rules which are fully consistent with those set out in the Common Reporting Standard developed by the OECD.
Po pričakovanjih naj bi imela vsaka država članica le en seznam Neporočevalskih finančnih institucij in Izključenih računov, opredeljenih na nacionalni ravni, ki bi ga uporabljala pri izvajanju te direktive in uporabi drugih sporazumov o izvajanju svetovnega standarda.
Moreover, the scope of Article 8 of Directive 2011/16/EU should be extended to include the same information covered by the OECD Model Competent Authority Agreement and Common Reporting Standard.
V tej direktivi zajete kategorije Poročevalskih finančnih institucij in Računov, o katerih se poroča, so oblikovane tako, da se omejijo priložnosti, da bi se davkoplačevalci s prenašanjem sredstev v Finančne institucije, ki so izvzete iz področja uporabe te direktive, ali z vlaganjem v finančne produkte, ki so prav tako izvzeti iz področja uporabe te direktive, izognili poročanju.
It is expected that each Member State would have only one single list of domestically-defined Non-Reporting Financial Institutions and Excluded Accounts that it would use both when implementing this Directive and for the application of other agreements implementing the global standard.
Kljub temu so bile nekatere Finančne institucije in računi, pri katerih je tveganje, da se bodo uporabili za izogibanje davku, nizko, izvzeti iz področja uporabe te direktive.
The categories of Reporting Financial Institutions and Reportable Accounts covered by this Directive are designed to limit the opportunities for taxpayers to avoid being reported by shifting assets to Financial Institutions or investing in financial products that are outside the scope of this Directive.
Pragovi v splošnem ne bi smeli biti vključeni v to direktivo, saj bi jih bilo mogoče, če bi račune razdelili med več Finančnih institucij, brez težav obiti.
However, certain Financial Institutions and accounts that present a low risk of being used to evade tax should be excluded from the scope of this Directive.
Finančni podatki, ki jih je treba sporočiti in izmenjati, se ne tičejo le celotnega zadevnega dohodka (obresti, dividend in podobnih vrst dohodkov), temveč tudi stanja na računu in iztržkov od prodaje Finančnih sredstev, da bi lahko ukrepali v primerih, ko skušajo davkoplačevalci skriti kapital, ki že sam predstavlja dohodek ali sredstva, pri katerih je bil utajen davek.
Thresholds should not be generally included in this Directive as they could be easily circumvented by splitting accounts into different Financial Institutions.
Obdelava podatkov v skladu s to direktivo je torej potrebna in sorazmerna, da se davčnim upravam držav članic omogoči, da pravilno in nedvoumno identificirajo zadevne davkoplačevalce, uveljavljajo in izvršujejo svoje davčne zakone v čezmejnih primerih, ocenijo verjetnost, da bodo storjene davčne utaje, in se izognejo nepotrebnim nadaljnjim preiskavam.
The financial information which is required to be reported and exchanged should concern not only all relevant income (interests, dividends and similar types of income) but also account balances and sale proceeds from Financial Assets, in order to address situations where a taxpayer seeks to hide capital that in itself represents income or assets with regard to which tax has been evaded.
Poročevalske Finančne institucije bi lahko svoje obveznosti glede obveščanja, ki jih imajo do posameznih Oseb, o katerih se poroča, izpolnile tako, da bi upoštevale podrobne ureditve o sporočanju, tudi njegovo pogostost, določene v njihovih notranjih postopkih v skladu z njihovim notranjim pravom.
Therefore, the processing of information under this Directive is necessary and proportionate for the purpose of enabling Member States' tax administrations to correctly and unequivocally identify the taxpayers concerned, to administer and enforce their tax laws in cross-border situations, to assess the likelihood of tax evasion being perpetrated, and to avoid unnecessary further investigations.
Kot upravljavci podatkov Poročevalske finančne institucije, države članice pošiljateljice in države članice prejemnice podatkov, ki so obdelani v skladu s to direktivo, ne hranijo dlje, kot je potrebno za dosego namenov te direktive.
Reporting Financial Institutions could meet their information obligations towards individual Reportable Persons by following the detailed arrangements on communication, including its frequency, provided for by their internal procedures in accordance with their domestic law.
Glede na razlike med zakonodajami držav članic bi se morali pri določanju najdaljšega obdobja hrambe sklicevati na pravila o zastaranju, ki so določena v notranji davčni zakonodaji posameznega upravljavca podatkov.
Reporting Financial Institutions, sending Member States and receiving Member States, in their capacity as data controllers, should retain information processed in accordance with this Directive for no longer than necessary to achieve the purposes thereof.
Države članice bi morale pri izvajanju te direktive upoštevati pripombe o vzorčnem sporazumu med pristojnimi organi in skupnem standardu poročanja, ki jih je pripravila OECD zaradi ponazoritve ali razlage in da bi tako zagotovila dosledno uporabo v vseh državah članicah.
Given the differences in Member States' legislation, the maximum retention period should be set by reference to the statute of limitations provided by each data controller's domestic tax legislation.
Pri ukrepih Unije na tem področju bi morali še naprej upoštevati zlasti prihodnje spremembe na ravni OECD.
In implementing this Directive, Member States should use the Commentaries on the Model Competent Authority Agreement and Common Reporting Standard, developed by the OECD, as a source of illustration or interpretation and in order to ensure consistency in application across Member States.
Pogoj, da je avtomatična izmenjava lahko odvisna od razpoložljivosti podatkov, ki se zahtevajo v skladu s členom 8(1) Direktive 2011/16/EU, ne bi smel veljati za nove postavke, ki so s to direktivo vključene v Direktivo 2011/16/EU.
Union action in this area should continue to take particular account of future developments at OECD level.
Sklicevanje na mejni znesek iz člena 8(3) Direktive 2011/16/EU bi bilo treba umakniti, ker je takšen mejni znesek v praksi težko upoštevati.
The condition that automatic exchange may be subject to the availability of the information requested as provided for in Article 8(1) of Directive 2011/16/EU should not apply to the new items as introduced by this Directive into Directive 2011/16/EU.
Preučitev pogoja glede razpoložljivosti podatkov, ki bo opravljena leta 2017, bi bilo treba razširiti na vseh pet kategorij iz člena 8(1) Direktive 2011/16/EU, da bi lahko preverili smotrnost izmenjave podatkov vseh držav članic za vse navedene kategorije.
The reference to a threshold in Article 8(3) of Directive 2011/16/EU should be removed since such a threshold does not appear to be manageable in practice.
Ta direktiva spoštuje temeljne pravice in upošteva načela, priznana zlasti v Listini Evropske unije o temeljnih pravicah, med drugim pravico do varstva osebnih podatkov.
The review of the condition of availability to be undertaken in 2017 should be extended to all the five categories referred to in Article 8(1) of Directive 2011/16/EU, so that the case for exchange of information by all Member States on all those categories could be examined.
Ker cilja te direktive, in sicer učinkovitega upravnega sodelovanja med državami članicami pod pogoji, ki so skladni z ustreznim delovanjem notranjega trga, države članice ne morejo zadovoljivo doseči, temveč se zaradi enotnosti in učinkovitosti lažje doseže na ravni Unije, lahko Unija sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 Pogodbe o Evropski uniji.
This Directive respects the fundamental rights and observes the principles which are recognised in particular by the Charter of Fundamental Rights of the European Union, including the right to the protection of personal data.
V skladu z načelom sorazmernosti iz navedenega člena ta direktiva ne presega tistega, kar je potrebno za doseganje navedenega cilja.
Since the objective of this Directive, namely the efficient administrative cooperation between Member States under conditions compatible with the proper functioning of the internal market, cannot be sufficiently achieved by the Member States but can rather, by reason of the uniformity and effectiveness required, 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.
Zaradi obstoječih strukturnih razlik bi bilo treba Avstriji dovoliti, da prvo avtomatično izmenjavo podatkov v skladu s to direktivo izvede do 30. septembra 2018 namesto do 30. septembra 2017.
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 that objective.
Direktivo 2011/16/EU bi bilo zato treba ustrezno spremeniti –
In view of existing structural differences, Austria should be allowed to exchange information automatically under this Directive for the first time by 30 September 2018 instead of 30 September 2017.
SPREJEL NASLEDNJO DIREKTIVO:
Directive 2011/16/EU should therefore be amended accordingly,
Člen 1
HAS ADOPTED THIS DIRECTIVE:
Direktiva 2011/16/EU se spremeni:
Article 1
v členu 3, se točka 9 nadomesti z naslednjim:
Directive 2011/16/EU is amended as follows:
‚avtomatična izmenjava‘ pomeni sistematično sporočanje vnaprej opredeljenih podatkov o rezidentih v drugih državah članicah zadevni državi članici rezidentstva brez predhodnega zaprosila v vnaprej določenih rednih časovnih presledkih.
In Article 3, point 9 is replaced by the following:
V členu 8 se razpoložljivi podatki nanašajo na podatke, ki so v davčnih dosjejih države članice, ki sporoča podatke, in so dostopni v skladu s postopki za zbiranje in obdelavo podatkov v navedeni državi članici.
“automatic exchange” means the systematic communication of predefined information on residents in other Member States to the relevant Member State of residence, without prior request, at pre-established regular intervals.
člen 8 se spremeni:
In the context of Article 8, available information refers to information in the tax files of the Member State communicating the information, which is retrievable in accordance with the procedures for gathering and processing information in that Member State.
odstavek 3 se nadomesti z naslednjim:
Article 8 is amended as follows:
O tem prav tako obvesti Komisijo.
Paragraph 3 is replaced by the following:
Za državo članico lahko velja, da ne želi prejemati podatkov v skladu z odstavkom 1, če Komisije ne obvesti niti o eni kategoriji, za katero ima na voljo podatke.“
The competent authority of a Member State may indicate to the competent authority of any other Member State that it does not wish to receive information on one or several of the categories of income and capital referred to in paragraph 1.
vstavi se naslednji odstavek:
It shall also inform the Commission thereof.
Vsaka država članica sprejme potrebne ukrepe, s katerimi zahteva, da njene Poročevalske finančne institucije izvajajo pravila o poročanju in dolžni skrbnosti iz prilog I in II, ter zagotovi uspešno izvajanje in spoštovanje takšnih pravil v skladu z oddelkom IX Priloge I.