natgillin/translations-raw huggingface dataset:
Member States may exclude from the communication referred to in this paragraph, information on advance cross-border rulings and advance pricing arrangements issued, amended or renewed before 1 April 2016 to a particular person or a group of persons, excluding those conducting mainly financial or investment activities, with a group-wide annual net turnover, as defined in point (5) of Article 2 of Directive 2013/34/EU of the European Parliament and of the Council, of less than EUR 40000000 (or the equivalent amount in any other currency) in the fiscal year preceding the date of issuance, amendment or renewal of those cross-border rulings and advance pricing arrangements.
Podatki o takih dvostranskih ali večstranskih vnaprejšnjih cenovnih sporazumih se v skladu s členom 9 izmenjujejo, če mednarodni davčni sporazum, na podlagi katerega je bil izpogajan zadevni vnaprejšnji cenovni sporazum, dopušča njihovo razkritje in pristojni organ tretje države to razkritje dovoli.
Bilateral or multilateral advance pricing arrangements with third countries shall be excluded from the scope of automatic exchange of information under this Article where the international tax agreement under which the advance pricing arrangement was negotiated does not permit its disclosure to third parties.
Če pa so dvostranski ali večstranski vnaprejšnji cenovni sporazumi v skladu s prvim stavkom prvega pododstavka tega odstavka izvzeti iz avtomatične izmenjave podatkov, se podatki iz odstavka 6 tega člena, navedeni v zahtevi, na podlagi katere se izda takšen dvostranski ali večstranski vnaprejšnji cenovni sporazum, namesto tega izmenjajo na podlagi odstavkov 1 in 2 tega člena.
Such bilateral or multilateral advance pricing arrangements will be exchanged under Article 9, where the international tax agreement under which the advance pricing arrangement was negotiated permits its disclosure, and the competent authority of the third country gives permission for the information to be disclosed.
Odstavka 1 in 2 se ne uporabljata, če vnaprejšnje davčno stališče s čezmejnim učinkom zadeva in vključuje izključno davčne zadeve ene ali več fizičnih oseb.
However, where the bilateral or multilateral advance pricing arrangements would be excluded from the automatic exchange of information under the first sentence of the first subparagraph of this paragraph, the information identified in paragraph 6 of this Article referred to in the request that lead to issuance of such a bilateral or multilateral advance pricing arrangement shall instead be exchanged under paragraphs 1 and 2 of this Article.
Izmenjava podatkov poteka na naslednji način:
Paragraphs 1 and 2 shall not apply in a case where an advance cross-border ruling exclusively concerns and involves the tax affairs of one or more natural persons.
za podatke, ki se sporočajo v skladu z odstavkom 1: v treh mesecih po preteku polovice koledarskega leta, v katerem so bila izdana, spremenjena ali obnovljena vnaprejšnja davčna stališča s čezmejnim učinkom ali vnaprejšnji cenovni sporazumi;
The exchange of information shall take place as follows:
za podatke, ki se sporočajo v skladu z odstavkom 2: pred 1. januarjem 2018.
in respect of the information exchanged pursuant to paragraph 1 — within three months following the end of the half of the calendar year during which the advance cross-border rulings or advance pricing arrangements have been issued, amended or renewed;
Podatki, ki jih država članica sporoči v skladu z odstavkoma 1 in 2 tega člena, zajemajo naslednje:
in respect of the information exchanged pursuant to paragraph 2 — before 1 January 2018.
identifikacijo osebe, ki ni fizična oseba, in, kadar je to primerno, skupine oseb, ki ji ta oseba pripada;
The information to be communicated by a Member State pursuant to paragraphs 1 and 2 of this Article shall include the following:
povzetek vsebine vnaprejšnjega davčnega stališča s čezmejnim učinkom ali vnaprejšnjega cenovnega sporazuma, vključno z abstraktnim opisom ustreznih poslovnih dejavnosti ali transakcij ali niza transakcij, ki ne sme povzročiti razkritja poslovne, industrijske ali poklicne skrivnosti oziroma poslovnega procesa niti razkritja informacij, ki bi bilo v nasprotju z javnim redom;
the identification of the person, other than a natural person, and where appropriate the group of persons to which it belongs;
datume izdaje, spremembe ali obnove vnaprejšnjega davčnega stališča s čezmejnim učinkom ali vnaprejšnjega cenovnega sporazuma;
a summary of the content of the advance cross-border ruling or advance pricing arrangement, including a description of the relevant business activities or transactions or series of transactions provided in abstract terms, without leading to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy;
datum začetka veljavnosti vnaprejšnjega davčnega stališča s čezmejnim učinkom ali vnaprejšnjega cenovnega sporazuma, če je ta datum določen;
the dates of issuance, amendment or renewal of the advance cross-border ruling or advance pricing arrangement;
datum konca veljavnosti vnaprejšnjega davčnega stališča s čezmejnim učinkom ali vnaprejšnjega cenovnega sporazuma, če je ta datum določen;
the start date of the period of validity of the advance cross-border ruling or advance pricing arrangement, if specified;
vrsto vnaprejšnjega davčnega stališča s čezmejnim učinkom ali vnaprejšnjega cenovnega sporazuma;
the end date of the period of validity of the advance cross-border ruling or advance pricing arrangement, if specified;
znesek transakcije ali niza transakcij iz vnaprejšnjega davčnega stališča s čezmejnim učinkom ali vnaprejšnjega cenovnega sporazuma, če je ta znesek tam naveden;
the type of the advance cross-border ruling or advance pricing arrangement;
opis meril, ki se uporabljajo za določanje transfernih cen, ali sámo transferno ceno v primeru vnaprejšnjega cenovnega sporazuma;
the amount of the transaction or series of transactions of the advance cross-border ruling or advance pricing arrangement if such amount is referred to in the advance cross-border ruling or advance pricing arrangement;
opredelitev metode, ki se uporablja za določanje transfernih cen, ali sámo transferno ceno v primeru vnaprejšnjega cenovnega sporazuma;
the description of the set of criteria used for the determination of the transfer pricing or the transfer price itself in the case of an advance pricing arrangement;
imena morebitnih drugih držav članic, ki bi jih verjetno zadevalo vnaprejšnje davčno stališče s čezmejnim učinkom ali vnaprejšnji cenovni sporazum;
the identification of the method used for determination of the transfer pricing or the transfer price itself in the case of an advance pricing arrangement;
imena vseh oseb, ki niso fizične osebe, v morebitnih drugih državah članicah, na katere bi verjetno vplivalo vnaprejšnje davčno stališče s čezmejnim učinkom ali vnaprejšnji cenovni sporazum (ob navedbi, s katerimi državami članicami so te osebe povezane), in
the identification of the other Member States, if any, likely to be concerned by the advance cross-border ruling or advance pricing arrangement;
navedbo, ali sporočeni podatki temeljijo na sámem vnaprejšnjem davčnem stališču s čezmejnim učinkom ali vnaprejšnjem cenovnem sporazumu ali na zahtevi iz drugega pododstavka odstavka 3 tega člena.
the identification of any person, other than a natural person, in the other Member States, if any, likely to be affected by the advance cross-border ruling or advance pricing arrangement (indicating to which Member States the affected persons are linked); and
Za lažjo izmenjavo podatkov iz odstavka 6 tega člena Komisija v okviru postopka za določitev standardnega obrazca iz člena 20(5) določi praktične postopke, potrebne za izvajanje tega člena, vključno z ukrepi za standardizacijo sporočanja podatkov iz odstavka 6 tega člena.
the indication whether the information communicated is based upon the advance cross-border ruling or advance pricing arrangement itself or upon the request referred to in the second subparagraph of paragraph 3 of this Article.
Podatki iz točk (a), (b), (h) in (k) odstavka 6 tega člena se ne sporočijo Evropski komisiji.
To facilitate the exchange of information referred to in paragraph 6 of this Article, the Commission shall adopt the practical arrangements necessary for the implementation of this Article, including measures to standardise the communication of the information set out in paragraph 6 of this Article, as part of the procedure for establishing the standard form provided for in Article 20(5).
Pristojni organ zadevne države članice, določene v skladu z odstavkom 6(j), pristojnemu organu, ki je podatke poslal, potrdi prejem teh podatkov nemudoma in ne pozneje kot v sedmih delovnih dneh po njihovem prejemu, po možnosti z elektronskimi sredstvi.
Information as defined under points (a), (b), (h) and (k) of paragraph 6 of this Article shall not be communicated to the European Commission.
Ta ukrep velja, dokler ne začne delovati podatkovna zbirka iz člena 21(5).
The competent authority of the Member States concerned, identified under paragraph 6(j), shall confirm, if possible by electronic means, the receipt of the information to the competent authority which provided the information without delay and in any event no later than seven working days.
Države članice lahko v skladu s členom 5 in ob upoštevanju člena 21(4) zahtevajo dodatne podatke, vključno s celotnim besedilom vnaprejšnjega davčnega stališča s čezmejnim učinkom ali vnaprejšnjega cenovnega sporazuma.
This measure shall be applicable until the directory referred to in Article 21(5) becomes operational.
Člen 8b
Member States may, in accordance with Article 5, and having regard to Article 21(4), request additional information, including the full text of an advance cross-border ruling or an advance pricing arrangement.
Statistični podatki o avtomatičnih izmenjavah
Article 8b
Države članice pred 1. januarjem 2018 Komisiji vsako leto pošljejo statistične podatke o obsegu avtomatičnih izmenjav v skladu s členoma 8 in 8a ter po možnosti podatke o upravnih in drugih zadevnih stroških in koristih, povezanih z opravljenimi izmenjavami, ter vse morebitne spremembe, tako za davčne uprave kot tudi za tretje osebe.
Statistics on automatic exchanges
Komisija pred 1. januarjem 2019 predloži poročilo s pregledom in oceno statističnih in drugih podatkov, prejetih v skladu z odstavkom 1 tega člena, o zadevah, kot so upravni in drugi zadevni stroški in koristi avtomatične izmenjave podatkov, in s tem povezanih praktičnih vidikih.
Before 1 January 2018, Member States shall provide the Commission on an annual basis with statistics on the volume of automatic exchanges under Articles 8 and 8a and, to the extent possible, with information on the administrative and other relevant costs and benefits relating to exchanges that have taken place and any potential changes, for both tax administrations and third parties.
Komisija po potrebi Svetu predloži predlog glede kategorij in pogojev iz člena 8(1), vključno s pogojem, da morajo biti na voljo podatki o rezidentih drugih držav članic, ali postavk iz člena 8(3a) ali glede obojih.
Before 1 January 2019, the Commission shall submit a report that provides an overview and an assessment of the statistics and information received under paragraph 1 of this Article, on issues such as the administrative and other relevant costs and benefits of the automatic exchange of information, as well as practical aspects linked thereto.
Svet pri preučitvi predloga Komisije presodi, kako bi lahko dodatno povečali učinkovitost in okrepili delovanje avtomatične izmenjave podatkov ter jo izboljšali, s čimer bi zagotovili, da:
If appropriate, the Commission shall present a proposal to the Council regarding the categories and the conditions laid down in Article 8(1), including the condition that information concerning residents in other Member States has to be available, or the items referred to in Article 8(3a), or both.
pristojni organ vsake države članice v okviru avtomatične izmenjave sporoči pristojnemu organu katere koli druge države članice podatke o davčnih obdobjih od 1. januarja 2019 dalje, ki so na voljo glede rezidentov te druge države članice ter zadevajo vse kategorije prihodkov in kapitala iz člena 8(1), kakor se razlagajo v nacionalni zakonodaji države članice, ki te podatke sporoči, in
When examining a proposal presented by the Commission, the Council shall assess further strengthening of the efficiency and functioning of the automatic exchange of information and raising the standard thereof, with the aim of providing that:
se seznam kategorij in postavk iz člena 8(1) in člena 8(3a) razširi še na druge kategorije in postavke, vključno z licenčninami.
the competent authority of each Member State shall, by automatic exchange, communicate to the competent authority of any other Member State, information regarding taxable periods as from 1 January 2019 concerning residents in that other Member State, on all categories of income and capital listed in Article 8(1), as they are to be understood under the national legislation of the Member State communicating the information; and
v členu 20 se doda naslednji odstavek:
the lists of categories and items laid down in Articles 8(1) and 8(3a) be extended to include other categories and items, including royalties.
Ta standardni obrazec lahko vsebuje le tiste elemente za izmenjavo podatkov, ki so našteti v členu 8a(6), ter druga z njimi povezana polja, potrebna za dosego ciljev iz člena 8a.
A standard form, including the linguistic arrangements, shall be adopted by the Commission in accordance with the procedure referred to in Article 26(2) before 1 January 2017.
Lahko pa je v okviru te jezikovne ureditve določeno, da se ključni elementi takšnih podatkov pošljejo tudi v kakem drugem uradnem in delovnem jeziku Unije.“;
The automatic exchange of information on advance cross-border rulings and advance pricing arrangements pursuant to Article 8a shall be carried out using that standard form.
člen 21 se spremeni:
This standard form shall not exceed the components for exchange of the information listed in Article 8a(6) and other relating fields linked to these components necessary to achieve the objectives of Article 8a.
odstavek 3 nadomesti z naslednjim:
The linguistic arrangements referred to in the first subparagraph shall not preclude Member States from communicating the information referred to in Article 8a in any of the official and working languages of the Union.
Osebe, ki jih ustrezno pooblasti Urad Komisije za varnostno akreditacijo, lahko imajo dostop do teh podatkov le, če je to potrebno za oskrbovanje, vzdrževanje in razvoj podatkovne zbirke iz odstavka 5 in omrežja CCN.“;
However, those linguistic arrangements may provide that the key elements of such information shall also be sent in another official and working language of the Union.’.
doda se naslednji odstavek:
Article 21 is amended as follows:
Komisija do 31. decembra 2017 razvije varno osrednjo podatkovno zbirko držav članic za upravno sodelovanje na področju obdavčenja ter zanjo zagotovi tehnično in logistično podporo, kjer se za izpolnitev obveznosti glede avtomatične izmenjave podatkov iz odstavkov 1 in 2 člena 8a beležijo podatki, ki jih je treba sporočati v okviru navedenih odstavkov.
paragraph 3 is replaced by the following:
Dostop do podatkov, shranjenih v tej podatkovni zbirki, imajo pristojni organi vseh držav članic.
Persons duly accredited by the Security Accreditation Authority of the Commission may have access to that information only in so far as it is necessary for the care, maintenance and development of the directory referred to in paragraph 5 and of the CCN network.’;
Tudi Komisija ima dostop do podatkov, shranjenih v tej podatkovni zbirki, vendar ob omejitvah iz člena 8a(8).
the following paragraph is added:
Komisija potrebne praktične postopke določi v skladu s postopkom iz člena 26(2).
The Commission shall by 31 December 2017 develop and provide with technical and logistical support a secure Member State central directory on administrative cooperation in the field of taxation where information to be communicated in the framework of paragraphs 1 and 2 of Article 8a shall be recorded in order to satisfy the automatic exchange provided for in those paragraphs.
Dokler ta varna osrednja podatkovna zbirka ne začne delovati, avtomatična izmenjava podatkov iz odstavkov 1 in 2 člena 8a poteka v skladu z odstavkom 1 tega člena in veljavnimi praktičnimi postopki.“;
The competent authorities of all Member States shall have access to the information recorded in that directory.
člen 23 se spremeni:
The Commission shall also have access to the information recorded to that directory, however within the limitations set out in Article 8a(8).
odstavek 3 se nadomesti z naslednjim:
The necessary practical arrangements shall be adopted by the Commission in accordance with the procedure referred to in Article 26(2).
Države članice Komisiji sporočijo letno oceno učinkovitosti avtomatične izmenjave podatkov iz člena 8 in člena 8a ter dosežene konkretne rezultate.
Until that secure central directory is operational, the automatic exchange provided for in paragraphs 1 and 2 of Article 8a shall be carried out in accordance with paragraph 1 of this Article and the applicable practical arrangements.’.
Komisija v skladu s postopkom iz člena 26(2) določi obliko in pogoje sporočanja te letne ocene.“;
Article 23 is amended as follows:
odstavka 5 in 6 se črtata;
Paragraph 3 is replaced by the following:
vstavi se naslednji člen:
Member States shall communicate to the Commission a yearly assessment of the effectiveness of the automatic exchange of information referred to in Article 8 and Article 8a as well as the practical results achieved.
„Člen 23a
The form and the conditions of communication of that yearly assessment shall be adopted by the Commission in accordance with the procedure referred to in Article 26(2).’.
Zaupnost podatkov
Paragraphs 5 and 6 are deleted.
Podatki, ki se sporočijo Komisiji v skladu s to direktivo, se obravnavajo kot zaupni v skladu z določbami, ki se uporabljajo za organe Unije, uporabljati pa se smejo samo za to, da se določi, ali in v kolikšni meri države članice upoštevajo to direktivo.
The following Article is inserted:
Podatki, ki jih država članica sporoči Komisiji v skladu s členom 23, in kakršno koli poročilo ali dokument, ki ga pripravi Komisija s pomočjo teh podatkov, se lahko pošljejo drugim državam članicam.
‘Article 23a
Za poslane podatke velja obveznost varovanja uradne skrivnosti, varovani pa morajo biti tako, kot so varovani podobni podatki v nacionalnem pravu države članice, ki je podatke prejela.
Confidentiality of information
Države članice lahko poročila in dokumente iz prvega pododstavka, ki jih pripravi Komisija, uporabijo le v analitične namene in jih ne smejo objaviti ali dati na voljo nobeni drugi osebi ali organu brez izrecne privolitve Komisije.“;
Information communicated to the Commission pursuant to this Directive shall be kept confidential by the Commission in accordance with the provisions applicable to Union authorities and may not be used for any purposes other than those required to determine whether and to what extent Member States comply with this Directive.
v členu 25 se vstavi naslednji odstavek:
Information communicated to the Commission by a Member State under Article 23, as well as any report or document produced by the Commission using such information, may be transmitted to other Member States.
Uredba (ES) št. 45/2001 se uporablja za kakršno koli obdelavo osebnih podatkov v okviru te direktive s strani institucij in organov Unije.
Such transmitted information shall be covered by the obligation of official secrecy and enjoy the protection extended to similar information under the national law of the Member State which received it.
Vendar se za namene pravilne uporabe te direktive obseg obveznosti in pravic iz člena 11, člena 12(1) ter členov 13 do 17 Uredbe (ES) št. 45/2001 omeji, kolikor je to potrebno zaradi zaščite interesov, navedenih v točki (b) člena 20(1) navedene uredbe.“
Reports and documents produced by the Commission, referred to in the first subparagraph, may be used by the Member States only for analytical purposes, and shall not be published or made available to any other person or body without the express agreement of the Commission.’.
Člen 2
In Article 25, the following paragraph is inserted:
Države članice sprejmejo in objavijo zakone in druge predpise, potrebne za uskladitev s to direktivo do 31. decembra 2016.
Regulation (EC) No 45/2001 applies to any processing of personal data under this Directive by the Union institutions and bodies.
Besedila navedenih predpisov nemudoma sporočijo Komisiji.
However, for the purpose of the correct application of this Directive, the scope of the obligations and rights provided for in Article 11, Article 12(1), Articles 13 to 17 of Regulation (EC) No 45/2001 is restricted to the extent required in order to safeguard the interests referred to in point (b) of Article 20(1) of that Regulation.’.
Te predpise uporabljajo od 1. januarja 2017.
Member States shall adopt and publish, by 31 December 2016, the laws, regulations and administrative provisions necessary to comply with this Directive.
Način sklicevanja določijo države članice.
They shall forthwith communicate to the Commission the text of those measures.
Države članice sporočijo Komisiji besedila temeljnih določb nacionalnega prava, sprejetih na področju, ki ga ureja ta direktiva.
They shall apply those measures from 1 January 2017.
Člen 3
When Member States adopt those measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication.
Ta uredba začne veljati na dan objave v Uradnem listu Evropske unije.
Article 3
V Bruslju, 8. decembra 2015
This Directive shall enter into force on the day of its publication in the Official Journal of the European Union.
Za Svet
This Directive is addressed to the Member States.
Mnenje z dne 27. oktobra 2015 (še ni objavljeno v Uradnem listu).
Done at Brussels, 8 December 2015.
UL C 332, 8.10.2015, str. 64.
For the Council
Mnenje z dne 14. oktobra 2015 (še ni objavljeno v Uradnem listu).
The President
Direktiva Sveta 2011/16/EU z dne 15. februarja 2011 o upravnem sodelovanju na področju obdavčevanja in razveljavitvi Direktive 77/799/EGS (UL L 64, 11.3.2011, str. 1).
Opinion of 27 October 2015 (not yet published in the Official Journal).
Direktiva Sveta 2014/107/EU z dne 9. decembra 2014 o spremembi Direktive 2011/16/EU glede obvezne avtomatične izmenjave podatkov na področju obdavčenja (UL L 359, 16.12.2014, str. 1).
OJ C 332, 8.10.2015, p. 64.
Direktiva 2013/34/EU Evropskega parlamenta in Sveta z dne 26. junija 2013 o letnih računovodskih izkazih, konsolidiranih računovodskih izkazih in povezanih poročilih nekaterih vrst podjetij, spremembi Direktive 2006/43/ES Evropskega parlamenta in Sveta ter razveljavitvi direktiv Sveta 78/660/EGS in 83/349/EGS (UL L 182, 29.6.2013, str. 19).“;
Opinion of 14 October 2015 (not yet published in the Official Journal).
Prav zato je tudi primerno, da se določi obvezna avtomatična izmenjava podatkov o vnaprejšnjih davčnih stališčih s čezmejnim učinkom in vnaprejšnjih cenovnih sporazumih, ki so bili izdani, spremenjeni ali obnovljeni v obdobju petih let pred začetkom uporabe te direktive in ki so še vedno veljavni 1. januarja 2014.
Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64, 11.3.2011, p. 1).
Določene osebe ali določena skupina oseb s skupnim letnim čistim prihodkom, nižjim od 40000000 EUR, pa bi lahko bila pod določenimi pogoji izvzeta iz takšne obvezne avtomatične izmenjave.