natgillin/translations-raw huggingface dataset:
interest paid or credited to an account, relating to debt claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and, in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures; penalty charges for late payments shall not be regarded as interest payments;
pogoji donosa na kapital, določeni na dan izdaje, zagotavljajo, da vlagatelj ob zapadlosti prejme vsaj 95 % vloženega kapitala, ali
any income paid or realised, or credited to an account, relating to securities of any kind, except where the income is directly considered to be an interest payment in accordance with point (a), (c), (d) or (e), and where:
pogoji, določeni na dan izdaje, določajo, da je vsaj 95 % dohodka iz vrednostnih papirjev povezanega z obrestmi ali vrstami dohodka iz točk (a), (c), (d) ali (e);
the conditions of a return of capital defined at the issuing date include a commitment towards the investor that he receives, at the end of the term, at least 95 % of the capital invested; or
obračunane ali h glavnici pripisane obresti pri prodaji, povračilu ali odkupu dolžniških terjatev iz točke (a) in kakršen koli obračunan ali h glavnici pripisan dohodek pri prodaji, povračilu ali odkupu vrednostnih papirjev iz točke (b);
the conditions defined at the issuing date provide for a link of at least 95 % of the income from the security to interest or income of the kinds referred to in point (a), (c), (d) or (e);
dohodek, ki bodisi neposredno bodisi posredno, vključno prek subjekta ali pravnega dogovora iz člena 4(2), izvira iz plačil iz točk (a), (b) ali (c) tega odstavka, če ga razdelijo:
interest accrued or capitalised at the sale, refund or redemption of the debt claims referred to in point (a) and any income accrued or capitalised at the sale, refund or redemption of the securities referred to in point (b);
kolektivni naložbeni podjemi ali drugi kolektivni naložbeni skladi ali sheme, ki so registrirani kot taki v skladu z zakonodajo posamezne države članice ali držav Evropskega gospodarskega prostora, ki niso del Unije, ali ki imajo pravila sklada ali instrumente o ustanovitvi, ki jih ureja zakonodaja v zvezi s kolektivnimi naložbenimi skladi ali shemami ene od teh držav.
income deriving from payments referred to in point (a), (b) or (c) of this paragraph either directly or indirectly, including via an entity or a legal arrangement referred to in Article 4(2), if distributed by any of the following:
To velja ne glede na pravno obliko takih podjemov, skladov ali shem in ne glede na kakršno koli omejitev na omejeno skupino vlagateljev pri nakupu, prodaji ali odkupu njihovih delnic ali enot;
undertakings for collective investment or other collective investment funds or schemes, that either are registered as such in accordance with the law of any of the Member States or of the countries of the European Economic Area which do not belong to the Union, or have fund rules or instruments of incorporation governed by the law relating to collective investment funds or schemes of one of these States or countries.
subjekti, ki so izkoristili možnost iz člena 4(3);
This applies irrespective of the legal form of such undertakings, funds or schemes and irrespective of any restriction to a limited group of investors of the purchase, sale or redemption of their shares or units;
kakršen koli kolektivni naložbeni sklad ali shema, ki ni ustanovljena niti na ozemlju iz člena 7 niti v Evropskem gospodarskem prostoru.
entities having exercised the option under Article 4(3);
To velja ne glede na pravno obliko takega sklada ali sheme in ne glede na kakršno koli omejitev na omejeno skupino vlagateljev pri nakupu, prodaji ali odkupu njenih delnic ali enot;
any collective investment fund or scheme established outside the territory referred to in Article 7 and outside the European Economic Area.
dohodek, dosežen s prodajo, povračilom ali odkupom delnic ali enot v naslednjih podjemih, subjektih, naložbenih skladih ali shemah, če ti neposredno ali posredno prek drugih podjemov, skladov ali shem oziroma subjektov ali pravnih dogovorov iz člena 4(2) naložijo več kot 40 % svojih sredstev v dolžniške terjatve iz točke (a) tega odstavka ali vrednostne papirje iz točke (b) tega odstavka:
This applies irrespective of the legal form of that fund or scheme and irrespective of any restriction to a limited group of investors of the purchase, sale or redemption of its shares or units;
kolektivni naložbeni podjemi ali drugi kolektivni naložbeni skladi ali sheme, ki so registrirani kot taki v skladu z zakonodajo posamezne države članice ali držav Evropskega gospodarskega prostora, ki niso del Unije, ali ki imajo pravila sklada ali instrumente o ustanovitvi, ki jih ureja zakonodaja v zvezi s kolektivnimi naložbenimi skladi ali shemami ene od teh držav.
income realised upon the sale, refund or redemption of shares or units in the following undertakings, entities, investment funds or schemes, if they invest, directly or indirectly via other such undertakings, funds or schemes, or via entities or legal arrangements referred to in Article 4(2), more than 40 % of their assets in debt claims as referred to in point (a) of this paragraph or in securities as referred to in point (b) thereof:
To velja ne glede na pravno obliko takega sklada ali sheme in ne glede na kakršno koli omejitev na omejeno skupino vlagateljev pri nakupu, prodaji ali odkupu njenih delnic ali enot.
undertakings for collective investment or other collective investment funds or schemes that either are registered as such in accordance with the law of any of the Member States or of the countries of the European Economic Area which do not belong to the Union, or have fund rules or instruments of incorporation governed by the law relating to collective investment funds or schemes of one of these States or countries.
V tej točki se sredstva, ki jih morajo imeti podjemi ali subjekti oziroma naložbeni skladi ali sheme kot zavarovanje v skladu s svojimi sporazumi, pogodbami ali drugim pravnim dokumentom, da lahko izpolnijo svoje naložbene cilje, in pri katerih vlagatelj ni udeležen in do katerih nima zakonskih pravic, ne štejejo kot dolžniške terjatve iz točke (a) oziroma vrednostni papirji iz točke (b);
This applies irrespective of the legal form of that fund or scheme and irrespective of any restriction to a limited group of investors of the purchase, sale or redemption of its shares or units.
prejemki iz pogodbe o življenjskem zavarovanju, če
For the purpose of this point, assets which the undertakings or entities or investment funds or schemes are required to hold as collateral under the terms of their agreements, contracts or other legal documentation in order to enable them to meet their investment objectives, and to which the investor is not a party and has no legal rights, are not regarded as debt claims as referred to in point (a) or as securities as referred to in point (b);
je v pogodbi določen zajamčen donos dohodka, ali
benefits from a life insurance contract, if:
je dejanska izpolnitev pogodbe več kot 40-odstotno povezana z obrestmi ali dohodkom iz točk (a), (b), (c), (d) in (e).
the contract contains a guarantee of income return; or
V tej točki se presežni del vsakega povračila ali delnega povračila s strani zavarovalnice pred zapadlostjo pogodbe o življenjskem zavarovanju ter presežni del vsakega zneska nad vsoto vseh plačil zavarovalnici, ki jih zavarovalnica izplača na podlagi iste pogodbe o življenjskem zavarovanju, šteje za prejemek iz pogodbe o življenjskem zavarovanju.
the actual performance of the contract is at more than 40 % linked to interest or income referred to in points (a), (b), (c), (d) and (e).
V primeru celotnega ali delnega prenosa življenjskega zavarovanja na tretjo osebo se presežni del vrednosti prenesene pogodbe nad vsoto vseh plačil zavarovalnici ravno tako šteje za prejemek iz pogodbe o življenjskem zavarovanju.
For the purpose of this point the excess of any repayment or partial repayment made by the life insurer before the maturity of the life insurance contract as well as the excess of any amount paid out by the life insurer over the sum of the payments made to the life insurer under the same life insurance contract, shall be considered to be a benefit from a life insurance contract.
Prejemek iz pogodbe o življenjskem zavarovanju, pri kateri se izplača samo pokojnina ali fiksna renta, ki se izplačuje najmanj pet let, se kot tak šteje le, če je povračilo ali prenos na tretjo osebo izvršen pred zaključkom petletnega obdobja.
In the case of assignment, in whole or in part, of a life insurance to a third party, the excess of the value of the contract conferred over the sum of all the payments made to the life insurer shall also be considered to be a benefit from a life insurance contract.
Znesek, ki se izplača samo v primeru smrti, invalidnosti ali bolezni, se ne šteje za prejemek iz pogodbe o življenjskem zavarovanju.
A benefit from a life insurance contract which solely provides for a pension, or a fixed annuity, paid for at least five years, shall be considered as such only if it is a repayment or an assignment to a third party that is made before the end of the five-year period.
Države članice pa imajo možnost, da v opredelitev plačila obresti vključijo dohodek iz točke (e) prvega pododstavka za kolektivne naložbene podjeme ali druge naložbene sklade ali sheme, ki so registrirane v skladu z njihovimi pravili, ali ki imajo pravila sklada ali instrumente o ustanovitvi, ki jih ureja njihovo pravo, le v obsegu, da tak dohodek ustreza dobičkom, ki neposredno ali posredno izvirajo iz plačil obresti v smislu točk (a), (b) ali (c) navedenega pododstavka.
An amount paid out solely in respect of death, disability or illness shall not be considered to be a benefit from a life insurance contract.
V zvezi s točko (f)(ii) prvega pododstavka ima država članica možnost, da v opredelitev plačila obresti vključi prejemke, ne glede na sestavo izpolnitve, če jih izplača ali se pridobijo od zavarovalnice, ki je ustanovljena v tej državi.
However, Member States shall have the option of including income mentioned under point (e) of the first subparagraph in the definition of interest payment, for undertakings for collective investment or other collective investment funds or schemes, that either are registered in accordance with their rules or have fund rules or instruments of incorporation governed by their law, only to the extent that such income corresponds to gains directly or indirectly deriving from interest payments within the meaning of point (a), (b) or (c) of that subparagraph.
Če država članica uporabi eno ali obe možnosti iz drugega in tretjega pododstavka, o tem obvesti Komisijo.
As regards point (f)(ii) of the first subparagraph, a Member State shall have the option of including in the definition of interest payment benefits regardless of the composition of performance, if paid by or obtained from a life insurer established within that State.
Komisija v Uradnem listu Evropske unije objavi, da je država članica uporabila to možnost, z dnem take objave pa uporaba te možnosti postane zavezujoča za druge države članice.
Where a Member State exercises one or both of the options referred to in the second and third subparagraphs, it shall notify the Commission thereof.
V zvezi s točko (b) prvega pododstavka odstavka 1, kadar plačilni zastopnik nima podatkov o znesku dohodka, ki je plačan, realiziran ali pripisan, se skupni znesek plačila šteje kot plačilo obresti.
The Commission shall publish in the Official Journal of the European Union the fact that the option has been exercised and, with effect from the date of such publication, the exercise of the option shall be binding on the other Member States.
V zvezi s točko (c) prvega pododstavka odstavka 1, kadar plačilni zastopnik nima podatkov o znesku obresti ali dohodka, ki je obračunan ali pripisan h glavnici pri prodaji, povračilu ali odkupu, se skupni znesek plačila šteje kot plačilo obresti.
As regards point (b) of the first subparagraph of paragraph 1, where a paying agent has no information concerning the amount of the income that is paid, realised or credited, the total amount of the payment shall be considered to be an interest payment.
V zvezi s točkama (d) in (e) prvega pododstavka odstavka 1, kadar plačilni zastopnik nima podatkov o deležu dohodka, ki izhaja iz plačil obresti v smislu točk (a), (b) ali (c) navedenega pododstavka, se skupni znesek dohodka šteje kot plačilo obresti.
As regards point (c) of the first subparagraph of paragraph 1, where a paying agent has no information concerning the amount of the interest or income that is accrued or capitalised at the sale, refund or redemption, the total amount of the payment shall be considered to be an interest payment.
V zvezi s točko (f) prvega pododstavka odstavka 1, kadar plačilni zastopnik nima podatkov o znesku prejemka iz pogodbe o življenjskem zavarovanju, se skupni znesek plačila šteje kot plačilo obresti.
As regards points (d) and (e) of the first subparagraph of paragraph 1, where a paying agent has no information concerning the proportion of the income which derives from interest payments within the meaning of point (a), (b) or (c) of that subparagraph, the total amount of the income shall be considered to be an interest payment.
V zvezi s točko (e) prvega pododstavka odstavka 1, kadar plačilni zastopnik nima informacij o odstotku sredstev, ki so bila naložena v dolžniške terjatve, ustrezne vrednostne papirje ali delnice ali enote, kakor je opredeljeno v omenjenem odstavku, se šteje, da ta odstotek presega 40 %.
As regards point (f) of the first subparagraph of paragraph 1, where a paying agent has no information concerning the amount of the benefit from a life insurance contract, the total amount of the payment shall be considered to be an interest payment.
Kadar plačilni zastopnik ne more določiti zneska realiziranega dohodka upravičenega lastnika, se šteje, da je dohodek enak iztržku od prodaje, povračila ali odkupa delnic ali enot.
As regards point (e) of the first subparagraph of paragraph 1, where a paying agent has no information concerning the percentage of the assets invested in debt claims or the relevant securities, or in shares or units as defined in that point, that percentage shall be considered to be above 40 %.
V zvezi s točko (f)(ii) prvega pododstavka odstavka 1, kadar plačilni zastopnik nima podatkov o odstotni vrednosti izpolnitve, ki je povezana s plačili obresti v smislu točke (a), (b), (c), (d) ali (e) navedenega pododstavka, se šteje, da ta odstotek presega 40 %.
Where he cannot determine the amount of income realised by the beneficial owner, the income shall be deemed to correspond to the proceeds of the sale, refund or redemption of the shares or units.
Kadar se plačilo obresti, kakor je opredeljeno v odstavku 1, plača ali pripiše na račun subjekta ali pravnega dogovora iz člena 4(2), se šteje, da se obračuna posamezniku iz člena 2(4).
As regards point (f)(ii) of the first subparagraph of paragraph 1, when the paying agent has no information concerning the percentage of performance that is linked to interest payments within the meaning of point (a), (b), (c), (d) or (e) of that subparagraph, that percentage shall be considered to be above 40 %.
Pri subjektu to velja samo v primeru, da ta ni uporabil možnosti iz člena 4(3).
Where an interest payment as defined in paragraph 1 is made to an entity or a legal arrangement referred to in Article 4(2) or credited to an account held by such entity or legal arrangement, it shall be deemed to accrue to an individual referred to in Article 2(4).
V zvezi s točkama (c) in (e) prvega pododstavka odstavka 1 imajo države članice možnost, da od plačilnih zastopnikov na svojem ozemlju zahtevajo obračun obresti ali drugega ustreznega dohodka v obdobju, ki ne sme biti daljše od enega leta, ter da tako obračunane obresti ali drug ustrezni dohodek obravnavajo kot plačilo obresti, tudi če v tem obdobju ni prodaje, odkupa ali povračila.
In the case of an entity, this applies only if the entity has not exercised the option provided for under Article 4(3).
Z odstopanjem od točk (d) in (e) prvega pododstavka odstavka 1 imajo države članice možnost, da iz opredelitve plačila obresti izključijo kakršen koli dohodek iz navedenih določb od podjemov, subjektov, naložbenih skladov ali shem, ki imajo pravila sklada ali instrumente o ustanovitvi, ki jih ureja njihovo pravo, če neposredne ali posredne naložbe v dolžniške terjatve iz odstavka 1(a) navedenega pododstavka ali vrednostne papirje iz točke (b) navedenega pododstavka takih podjemov, subjektov, skladov ali shem ne presegajo 15 % njihovih sredstev.
As regards points (c) and (e) of the first subparagraph of paragraph 1, Member States shall have the option of requiring paying agents in their territory to annualise the interest or other relevant income over a period of time which may not exceed one year, and of treating such annualised interest or other relevant income as an interest payment even if no sale, redemption or refund occurs during that period.
Z odstopanjem od odstavka 4 imajo države članice možnost, da iz opredelitve plačila obresti v odstavku 1 izključijo tista plačila obresti, ki se izvedejo ali pripišejo na račun subjekta ali pravnega dogovora iz člena 4(2), ki ima sedež dejanske uprave na njihovem ozemlju, če neposredne ali posredne naložbe takega subjekta ali pravnega dogovora v dolžniške terjatve iz točke (a) prvega pododstavka odstavka 1 ali vrednostne papirje iz točke (b) navedenega pododstavka ne presegajo 15 % njegovih sredstev.
By way of derogation from points (d) and (e) of the first subparagraph of paragraph 1, Member States shall have the option of excluding from the definition of interest payment any income referred to in those provisions distributed by undertakings or entities or investment funds or schemes having fund rules or instruments of incorporation governed by their law where the direct or indirect investment of such undertakings, entities, funds or schemes in debt claims referred to in point (a) of that subparagraph or in securities referred to in point (b) of that subparagraph has not exceeded 15 % of their assets.
Če država članica uporabi možnost ali obe možnosti iz prvega in drugega pododstavka, o tem obvesti Komisijo.
By way of derogation from paragraph 4, Member States shall have the option of excluding from the definition of interest payment in paragraph 1 those interest payments which are made or credited to an account of an entity or a legal arrangement, which is referred to in Article 4(2) and which has its place of effective management within their territory, where the direct or indirect investment of such an entity or a legal arrangement in debt claims referred to in point (a) of the first subparagraph of paragraph 1 or in securities referred to in point (b) of that subparagraph has not exceeded 15 % of its assets.
dstotne mejne vrednosti iz točk (e) in (f)(ii) prvega pododstavka odstavka 1 in odstavka 3 od 1. januarja 2016 znašajo 25 %.
Where a Member State exercises one or both of the options referred to in the first and second subparagraphs, it shall notify the Commission thereof.
Odstotki iz točke (e) prvega pododstavka odstavka 1 in odstavka 6 se določajo glede na naložbeno politiko ali glede na naložbeno strategijo in cilje, kot jih opredeljuje dokumentacija, ki ureja delovanje zadevnih podjemov, subjektov, naložbenih skladov ali shem.
The 40 % thresholds referred to in points (e) and (f)(ii) of the first subparagraph of paragraph 1 and in paragraph 3 shall, from 1 January 2016, be 25 %.
V tem odstavku dokumentacija vključuje:
The percentages referred to in point (e) of the first subparagraph of paragraph 1 and in paragraph 6 shall be determined by reference to the investment policy, or by reference to the investment strategy and objectives, laid down in documentation which governs the operation of the undertakings or entities or investment funds or schemes concerned.
pravila sklada ali instrumente o ustanovitvi zadevnih podjemov, subjektov, naložbenih skladov ali shem;
For the purpose of this paragraph, documentation includes:
kakršen koli sporazum, pogodbo ali drugi pravni dokument, ki ga sklene zadevni podjem, subjekt, naložbeni sklad ali shema, ki je na voljo nosilcu gospodarske dejavnosti, in
the fund rules or instruments of incorporation of the undertakings or entities or investment funds or schemes concerned;
kakršen koli prospekt ali podoben dokument, ki ga izdajo zadevni podjemi, subjekti, naložbeni skladi ali sheme ali je izdan v njihovem imenu in je na voljo njihovim vlagateljem.
any agreement, contract or other legal documentation entered into by the undertakings or entities or investment funds or schemes concerned which is made available to an economic operator; and
Če naložbena politika oziroma naložbena strategija in cilji v tej dokumentaciji niso opredeljeni, se odstotne vrednosti določajo glede na dejansko sestavo sredstev zadevnih podjemov, subjektov, naložbenih skladov ali shem, kot izhaja iz povprečja sredstev na začetku ali na dan izdaje njihovega prvega polletnega poročila in na koncu njihovega zadnjega obračunskega obdobja pred dnem, na katerega plačilni zastopnik upravičenemu lastniku plača ali zagotovi plačilo obresti.
any prospectus or similar document issued by or on behalf of the undertakings or entities or investment funds or schemes concerned which is made available to its investors.
Pri novoustanovljenih podjemih, subjektih, naložbenih skladih ali shemah ta dejanska sestava izhaja iz povprečja sredstev na datum začetka in datum prve ocene sredstev, kot je določeno v dokumentaciji, ki ureja delovanje zadevnih podjemov, pravnih subjektov, skladov ali shem.
Where the documentation does not define an investment policy or investment strategy and objectives, those percentages shall be determined by reference to the actual composition of the assets of the undertakings or entities or investment funds or schemes concerned, as resulting from the average of assets at the beginning, or at the date of their first semi-annual report, and at the end of their last accounting period before the date when the interest payment is made or secured by the paying agent to the beneficial owner.
Sestava sredstev se ugotovi v skladu z veljavnimi pravili države članice ali države Evropskega gospodarskega prostora, ki ni članica Unije, v kateri je kot takšen registriran kolektivni naložbeni podjem ali drug kolektivni naložbeni sklad ali shema, oziroma v skladu s pravom te države, ki ureja njena pravila ali instrumente o ustanovitvi.
For newly constituted undertakings or entities or investment funds or schemes, such actual composition shall result from the average of assets at the starting date and at the date of the first evaluation of assets as set out in the documentation that governs the operation of the undertakings, entities, funds or schemes concerned.
Ugotovljena sestava je kot taka zavezujoča za druge države članice.
The composition of the assets shall be measured in accordance with the rules applicable in the Member State or in a country of the European Economic Area which does not belong to the Union, in which an undertaking for collective investment or other collective investment fund or scheme is registered as such or under the law of which its rules or instruments of incorporation are governed.
Prejemki iz pogodbe o življenjskem zavarovanju se za plačilo obresti na podlagi točke (f) prvega pododstavka odstavka 1 štejejo samo v obsegu, v katerem so bile pogodbe o življenjskem zavarovanju, iz katerih izvirajo, prvič sklenjene 1. julija 2014 ali pozneje.
Income referred to in point (b) of the first subparagraph of paragraph 1 shall be considered to be an interest payment only to the extent to which the securities producing that income were first issued on or after 1 July 2014.
člen 8 se nadomesti z naslednjim:
The securities issued before that date shall not be taken into account for the percentages referred to in point (e) of that subparagraph and in paragraph 6.
„Člen 8