natgillin/translations-raw huggingface dataset:
there has been a Systemic Failure of the jurisdiction of tax residence of the Ultimate Parent Entity that has been notified by the Member State to the Constituent Entity resident for tax purposes in the Member State.
Subjekt v sestavi, ki je rezident v državi članici, kot je opredeljeno v prvem odstavku te točke, od svojega Krovnega matičnega subjekta zahteva, da mu zagotovi vse informacije, ki so potrebne, da izpolni svoje dolžnosti v zvezi s predložitvijo poročila po državah v skladu s členom 8aa(3).
Without prejudice to the obligation of the Ultimate Parent Entity referred to in Article 8aa(1) or its Surrogate Parent Entity to file the first country-by-country report for the Fiscal Year of the MNE Group commencing on or after 1 January 2016, Member States may decide that the obligation for Constituent Entities set out in point 1 of this Section shall apply for country-by-country reports with respect to the Reporting Fiscal Years commencing on or after 1 January 2017 onwards.
Če subjekt v sestavi kljub temu ne prejme ali pridobi vseh zahtevanih informacij, da bi poročal za Mednarodno skupino podjetij, predloži poročilo po državah z vsemi informacijami, ki jih ima, jih je prejel ali pridobil, ter obvesti državo članico, katere rezident je, da Krovni matični subjekt ni želel dati na voljo potrebnih podatkov.
A Constituent Entity resident in a Member State as defined in the first paragraph of this point shall request its Ultimate Parent Entity to provide it with all information required to enable it to meet its obligations to file a country-by-country report, in accordance with Article 8aa(3).
To ne posega v pravico zadevne države članice, da uporabi kazni, predvidene v njeni nacionalni zakonodaji, in ta država članica o tej odklonitvi obvesti vse države članice.
If despite that, that Constituent Entity has not obtained or acquired all the required information to report for the MNE Group, this Constituent Entity shall file a country-by-country report containing all information in its possession, obtained or acquired, and notify the Member State of its residence that the Ultimate Parent Entity has refused to make the necessary information available.
Kadar je več kot en Subjekt v sestavi iste Mednarodne skupine podjetij rezident za davčne namene v Uniji in je izpolnjen eden ali več pogojev iz točke (b), lahko ta skupina imenuje enega od Subjektov v sestavi, da predloži poročilo po državah, ki ustreza zahtevam iz člena 8aa(3), v zvezi s katerim koli Poslovnim letom poročanja do roka iz člena 8aa(1) in obvesti državo članico, da želi s predložitvijo poročila izpolniti zahtevo po predložitvi za vse Subjekte v sestavi take skupine, ki so rezidenti za davčne namene v Uniji.
This shall be without prejudice to the right of the Member State concerned to apply penalties provided for in its national legislation and this Member State shall inform all Member States of this refusal.
Ta država članica v skladu s členom 8aa(2) posreduje prejeto poročilo po državah vsem drugim državam članicam, v katerih je na podlagi podatkov iz poročila eden ali več Subjektov v sestavi Mednarodne skupine podjetij Poročevalca rezident za davčne namene ali zavezan k plačilu davka v zvezi z dejavnostjo, ki se opravlja prek stalne poslovne enote.
Where there are more than one Constituent Entities of the same MNE Group that are resident for tax purposes in the Union and one or more of the conditions set out in point (b) of the first paragraph apply, the MNE Group may designate one of such Constituent Entities to file the country-by-country report conforming to the requirements of Article 8aa(3) with respect to any Reporting Fiscal Year within the deadline specified in Article 8aa(1) and to notify the Member State that the filing is intended to satisfy the filing requirement of all the Constituent Entities of such MNE Group that are resident for tax purposes in the Union.
Če Subjekt v sestavi ne more prejeti ali pridobiti vseh informacij, ki so potrebne za predložitev poročila po državah v skladu s členom 8aa(3), tak Subjekt v sestavi ne more biti imenovana za Poročevalca Mednarodne skupine podjetij v skladu s četrtim odstavkom te točke.
That Member State shall, pursuant to Article 8aa(2), communicate the country-by-country report received to any other Member State in which, on the basis of the information in the country-by-country report, one or more Constituent Entities of the MNE Group of the Reporting Entity are either resident for tax purposes or are subject to tax with respect to the business carried out through a permanent establishment.
To pravilo ne posega v obveznost Subjekta v sestavi, da obvesti državo članico, katere rezident je, da Krovni matični subjekt ni želel dati na voljo potrebnih informacij.
Where a Constituent Entity cannot obtain or acquire all the information required to file a country-by-country report, in line with Article 8aa(3), then such Constituent Entity shall not be eligible to be designated to be the Reporting Entity for the MNE Group in accordance with the fourth paragraph of this point.
Z odstopanjem od točke 1 v primeru, ko je izpolnjen eden ali več pogojev iz točke (b) prvega odstavka točke 1, subjekt iz točke 1 ni obvezan predložiti poročila po državah v zvezi s katerim koli Poslovnim letom poročanja, če je Mednarodna skupina podjetij, katere Subjekt v sestavi je, poročilo po državah v zvezi z zadevnim Poslovnim letom dala na voljo v skladu s členom 8aa(3) prek Nadomestnega matičnega subjekta, ki zadevno poročilo predloži davčnemu organu jurisdikcije davčnega rezidentstva na datum, določen v členu 8aa(1), ali pred njim in, če je Nadomestni matični subjekt davčni rezident v jurisdikciji zunaj Unije, izpolnjuje naslednje pogoje:
This rule shall be without prejudice to the obligation of the Constituent Entity to notify the Member State of its residence that the Ultimate Parent Entity has refused to make the necessary information available.
jurisdikcija davčnega rezidentstva Nadomestnega matičnega subjekta zahteva predložitev poročil po državah, ki izpolnjujejo zahteve iz člena 8aa(3);
By derogation from point 1, when one or more of the conditions set out in point (b) of the first paragraph of point 1 apply, an entity described in point 1 shall not be required to file a country-by-country report with respect to any Reporting Fiscal Year if the MNE Group of which it is a Constituent Entity has made available a country-by-country report in accordance with Article 8aa(3) with respect to such Fiscal Year through a Surrogate Parent Entity that files that country-by-country report with the tax authority of its jurisdiction of tax residence on or before the date specified in Article 8aa(1) and that, in case the Surrogate Parent Entity is tax resident in a jurisdiction outside the Union, satisfies the following conditions:
jurisdikcija davčnega rezidentstva Nadomestnega matičnega subjekta ima sklenjen Kvalificiran sporazum med pristojnimi organi, katerega pogodbenica je država članica, do roka, določenega v členu 8aa(1) za predložitev poročila po državah za Poslovno leto poročanja;
the jurisdiction of tax residence of the Surrogate Parent Entity requires filing of country-by-country reports conforming to the requirements of Article 8aa(3);
jurisdikcija davčnega rezidentstva Nadomestnega matičnega subjekta države članice ni obvestila o Sistemski odpovedi;
the jurisdiction of tax residence of the Surrogate Parent Entity has a Qualifying Competent Authority Agreement in effect to which the Member State is a party by the time specified in Article 8aa(1) for filing the country-by-country report for the Reporting Fiscal Year;
jurisdikcijo davčnega rezidentstva Nadomestnega matičnega subjekta je Subjekt v sestavi, ki je v njej rezident za davčne namene, najpozneje zadnji dan Poslovnega leta poročanja zadevne Mednarodne skupine podjetij obvestil, da je Nadomestni matični subjekt;
the jurisdiction of tax residence of the Surrogate Parent Entity has not notified the Member State of a Systemic Failure;
država članica je prejela obvestilo v skladu s točko 4.
the jurisdiction of tax residence of the Surrogate Parent Entity has been notified no later than the last day of the Reporting Fiscal Year of such MNE Group by the Constituent Entity resident for tax purposes in its jurisdiction that it is the Surrogate Parent Entity;
Države članice zahtevajo, da vsak Subjekt v sestavi Mednarodne skupine podjetij, ki je rezident za davčne namene v zadevni državi članici, to državo članico najpozneje zadnji dan Poslovnega leta poročanja zadevne Mednarodne skupine podjetij obvesti, ali je Krovni matični subjekt ali Nadomestni matični subjekt ali Subjekt v sestavi, imenovan na podlagi točke 1.
a notification has been provided to the Member State in accordance with point 4.
Države članice lahko rok, do katerega lahko ta Subjekt v sestavi vloži davčno napoved za predhodno poslovno leto, podaljšajo do zadnjega dne.
Member States shall request that any Constituent Entity of an MNE Group that is resident for tax purposes in that Member State notifies the Member State whether it is the Ultimate Parent Entity or the Surrogate Parent Entity or the Constituent Entity designated under point 1, no later than the last day of the Reporting Fiscal Year of such MNE Group.
Države članice zahtevajo, da v primeru, ko Subjekt v sestavi Mednarodne skupine podjetij, ki je rezident za davčne namene v zadevni državi članici, ni Krovni matični subjekt ali Nadomestni matični subjekt ali Subjekt v sestavi, imenovan na podlagi točke 1, državo članico obvesti o identiteti in davčnem rezidentstvu Poročevalca najpozneje zadnji dan Poslovnega leta poročanja zadevne Mednarodne skupine podjetij.
Member States may extend that deadline to the last day for filing of a tax return of that Constituent Entity for the preceding fiscal year.
V poročilu po državah je določena valuta zneskov, navedenih v poročilu.
Member States shall request that where a Constituent Entity of an MNE Group, that is resident for tax purposes in that Member State, is not the Ultimate Parent Entity nor the Surrogate Parent Entity nor the Constituent Entity designated under point 1, it shall notify the Member State of the identity and tax residence of the Reporting Entity, no later than the last day of the Reporting Fiscal Year of such MNE Group.
ODDELEK III
The country-by-country report shall specify the currency of the amounts referred to in that report.
POROČILO PO DRŽAVAH
SECTION III
Obrazec poročila po državah
COUNTRY-BY-COUNTRY REPORT
Naziv Mednarodne skupine podjetij:
Overview of allocation of income, taxes and business activities by tax jurisdiction
Davčna jurisdikcija
Name of the MNE Group:
Prihodki
Fiscal Year concerned:
Dobiček (izguba) pred davkom od dohodkov
Currency used:
Plačani davek od dohodkov (na podlagi plačil)
Tax jurisdiction
Obračunani davek od dohodkov – tekoče leto
Revenues
Izkazani kapital
Profit (loss) before income tax
Nerazporejeni dobiček
Income tax paid (on cash basis)
Število zaposlenih
Income tax accrued — current year
Opredmetena sredstva razen denarnih sredstev in njihovih ustreznikov
Stated capital
Nepovezane osebe
Accumulated earnings
Povezane osebe
Number of employees
Skupaj
Tangible assets other than cash and cash equivalents
Preglednica 2 Seznam vseh Subjektov v sestavi Mednarodne skupine podjetij, vključenih v posamezno agregacijo, po davčnih jurisdikcijah
Unrelated party
Davčna jurisdikcija
Related party
Subjekti v sestavi, ki so rezidenti v davčni jurisdikciji
Total
Davčna jurisdikcija organizacije ali ustanovitve, če se razlikuje od davčne jurisdikcije rezidentstva
Table 2 List of all the Constituent Entities of the MNE Group included in each aggregation per tax jurisdiction
Glavne poslovne dejavnosti
Tax Jurisdiction
Raziskave in razvoj
Constituent Entities Resident in the Tax Jurisdiction
Lastništvo ali upravljanje intelektualne lastnine
Tax Jurisdiction of Organisation or Incorporation if Different from Tax Jurisdiction of Residence
Nabava ali javna naročila
Main Business Activity(ies)
Izdelava ali proizvodnja
Research and Development
Prodaja, trženje ali distribucija
Holding or Managing Intellectual Property
Upravljanje, vodenje ali podporne storitve
Purchasing or Procurement
Zagotavljanje storitev nepovezanim osebam
Manufacturing or Production
Finančne storitve znotraj skupine
Sales, Marketing or Distribution
Regulirane finančne storitve
Administrative, Management or Support Services
Zavarovalništvo
Provision of Services to Unrelated Parties
Razpolaganje z delnicami ali drugimi lastniškimi instrumenti
Internal Group Finance
Mirujoč subjekt
Regulated Financial Services
Drugo [1]
Insurance
Preglednica 3: Dodatne informacije
Holding Shares or Other Equity instruments
Na kratko navedite kakršne koli dodatne informacije ali pojasnila, ki se vam zdijo potrebna ali bi olajšala razumevanje obveznih informacij iz poročila po državah.
Dormant
B. Splošna navodila za predložitev poročila po državah
Other [1]
Namen
Table 3: Additional information
Ta obrazec se uporablja za sporočanje razporeditve dohodka, davkov in poslovnih dejavnosti Mednarodne skupine podjetij po posameznih davčnih jurisdikcijah.
Please include any further brief information or explanation you consider necessary or that would facilitate the understanding of the compulsory information provided in the country-by-country report
Obravnavanje podružnic in stalnih poslovnih enot
B. General instructions for filling in the country-by-country report
Podatki o stalni poslovni enoti se poročajo v zvezi z davčno jurisdikcijo, v kateri se stalna poslovna enota nahaja, in ne v zvezi z davčno jurisdikcijo, katere rezident je samostojna enota poslovanja, katere del je stalna poslovna enota.
Purpose
Poročanje za davčno jurisdikcijo rezidentstva za samostojno enoto poslovanja, katere del je stalna poslovna enota, ne vključuje finančnih podatkov, povezanih s stalno poslovno enoto.
The template shall be used for reporting a multinational enterprise's (MNE) Group allocation of income, taxes and business activities on a tax jurisdiction-by-tax jurisdiction basis.
Obdobje, zajeto v letnem obrazcu
Treatment of branches and permanent establishments
Obrazec zajema Poslovno leto poročevalca Mednarodne skupine podjetij.
The permanent establishment data shall be reported by reference to the tax jurisdiction in which it is situated and not by reference to the tax jurisdiction of residence of the business unit of which the permanent establishment is a part.
Za Subjekte v sestavi poročevalec po lastni presoji v obrazec dosledno vnese ene od naslednjih informacij:
Residence tax jurisdiction reporting for the business unit of which the permanent establishment is a part shall exclude financial data related to the permanent establishment.
informacije za Poslovno leto zadevnih Subjektov v sestavi, ki se konča na isti datum kot Poslovno leto poročevalca Mednarodne skupine podjetij ali pa se konča v dvanajstmesečnem obdobju pred tem datumom, ali
Period covered by the annual template
informacije za vse zadevne Subjekte v sestavi, ki se sporočajo za Poslovno leto poročevalca Mednarodne skupine podjetij.
The template shall cover the Fiscal Year of the reporting MNE.
Vir podatkov
For Constituent Entities, at the discretion of the reporting MNE, the template shall reflect on a consistent basis either of the following information:
Poročevalec Mednarodne skupine podjetij pri izpolnjevanju obrazca vsako leto dosledno uporablja iste vire podatkov.
information for the Fiscal Year of the relevant Constituent Entities ending on the same date as the Fiscal Year of the reporting MNE, or ending within the 12 month period preceding such date;
Poročevalec Mednarodne skupine podjetij lahko uporabi podatke iz sklopa konsolidiranih poročil, obveznih računovodskih izkazov posameznih subjektov, računovodskih izkazov za regulativne namene ali iz notranjih poročil za poslovodno odločanje.
information for all the relevant Constituent Entities reported for the Fiscal Year of the reporting MNE.
Prihodkov, dobička in davka v obrazcu ni treba uskladiti s Konsolidiranimi računovodskimi izkazi.
Source of data
Če so kot podlaga za poročanje uporabljeni obvezni računovodski izkazi, se vsi zneski pretvorijo v navedeno funkcijsko valuto poročevalca Mednarodne skupine podjetij po povprečnem menjalnem tečaju za leto, navedeno v oddelku obrazca, namenjenemu dodatnim informacijam.
The reporting MNE shall consistently use the same sources of data from year to year in completing the template.
Prilagoditve pa niso potrebne zaradi razlik v računovodskih načelih, ki se uporabljajo v različnih davčnih jurisdikcijah.
The reporting MNE may choose to use data from its consolidation reporting packages, from separate entity statutory financial statements, regulatory financial statements, or internal management accounts.
Poročevalec Mednarodne skupine podjetij v oddelku obrazca, namenjenem dodatnim informacijam, na kratko opiše vire podatkov, ki so bili uporabljeni pri izpolnjevanju obrazca.
It is not necessary to reconcile the revenue, profit and tax reporting in the template to the Consolidated Financial Statements.
Če se vsako leto ne uporabljajo isti viri podatkov, poročevalec Mednarodne skupine podjetij v oddelku obrazca, namenjenem dodatnim informacijam, pojasni razloge za spremembo in njene posledice.
If statutory financial statements are used as the basis for reporting, all amounts shall be translated to the stated functional currency of the reporting MNE at the average exchange rate for the year stated in the “Additional information” section of the template.
C. Posebna navodila za predložitev poročila po državah
Adjustments need not be made, however, for differences in accounting principles applied from tax jurisdiction to tax jurisdiction.
Pregled razporeditve dohodka, davkov in poslovnih dejavnosti po davčnih jurisdikcijah (preglednica 1)
The reporting MNE shall provide a brief description of the sources of data used in preparing the template in the “Additional information” section of the template.
Poročevalec Mednarodne skupine podjetij v prvem stolpcu obrazca navede vse davčne jurisdikcije, v katerih so Subjekti v sestavi Mednarodne skupine podjetij rezidenti za davčne namene.
If a change is made in the source of data used from year to year, the reporting MNE shall explain the reasons for the change and its consequences in the “Additional information” section of the template.
Davčna jurisdikcija je opredeljena kot državna ali nedržavna jurisdikcija, ki ima fiskalno avtonomijo.
C. Specific instructions for filling in the country-by-country report
Ločena vrstica se vključi za vse Subjekte v sestavi Mednarodne skupine podjetij, za katere poročevalec Mednarodne skupine podjetij meni, da niso rezidenti za davčne namene v nobeni davčni jurisdikciji.
Overview of allocation of income, taxes and business activities by tax jurisdiction (Table 1)
Kadar je Subjekt v sestavi rezident v več kot eni davčni jurisdikciji, se za določitev davčne jurisdikcije rezidentstva uporabi prelomno pravilo iz veljavnega davčnega sporazuma.
In the first column of the template, the reporting MNE shall list all of the tax jurisdictions in which Constituent Entities of the MNE Group are resident for tax purposes.
Kadar ni veljavnega davčnega sporazuma, se podatki Subjekta v sestavi poročajo v davčni jurisdikciji sedeža dejanske uprave Subjekta v sestavi.
A tax jurisdiction is defined as a State as well as a non-State jurisdiction which has fiscal autonomy.
Sedež dejanske uprave se določi na podlagi mednarodno dogovorjenih standardov.
A separate line shall be included for all Constituent Entities in the MNE Group deemed by the reporting MNE not to be resident in any tax jurisdiction for tax purposes.
Poročevalec Mednarodne skupine podjetij v treh stolpcih obrazca pod naslovom Prihodki navede naslednje informacije:
Where a Constituent Entity is resident in more than one tax jurisdiction, the applicable tax treaty tie breaker shall be applied to determine the tax jurisdiction of residence.
vsoto prihodkov vseh Subjektov v sestavi Mednarodne skupine podjetij v zadevni davčni jurisdikciji, ki so bili ustvarjeni s transakcijami s povezanimi podjetji;
Where no applicable tax treaty exists, the Constituent Entity shall be reported in the tax jurisdiction of the Constituent Entity's place of effective management.
vsoto prihodkov vseh Subjektov v sestavi Mednarodne skupine podjetij v zadevni davčni jurisdikciji, ki so bili ustvarjeni s transakcijami z neodvisnimi osebami;
The place of effective management shall be determined with internationally agreed standards.
skupni seštevek vsot iz točk (a) in (b).
In the three columns of the template under the heading “Revenues”, the reporting MNE shall report the following information:
Prihodki vključujejo prihodke od prodaje blaga in zalog, premoženja in storitev ter licenčnine, obresti, premije in druge zneske.
the sum of revenues of all the Constituent Entities of the MNE Group in the relevant tax jurisdiction generated from transactions with associated enterprises;
Prihodki izključujejo plačila, prejeta od drugih Subjektov v sestavi, ki se v davčni jurisdikciji plačnika obravnavajo kot dividende.
the sum of revenues of all the Constituent Entities of the MNE Group in the relevant tax jurisdiction generated from transactions with independent parties;
Poročevalec Mednarodne skupine podjetij v petem stolpcu obrazca navede vsoto dobičkov (izgub) pred davkom od dohodkov za vse Subjekte v sestavi, ki so rezidenti za davčne namene v zadevni davčni jurisdikciji.
the total of the sums referred to in points (a) and (b).
Dobiček (izguba) pred davkom od dohodkov vključuje vse izredne prihodke in odhodke.
Revenues shall include revenues from sales of inventory and properties, services, royalties, interest, premiums and any other amounts.
Poročevalec Mednarodne skupine podjetij v šestem stolpcu obrazca navede skupni znesek davka od dohodkov, ki so ga v zadevnem Poslovnem letu dejansko plačali vsi posamezni Subjekti v sestavi, ki so rezidenti za davčne namene v zadevni davčni jurisdikciji.
Revenues shall exclude payments received from other Constituent Entities that are treated as dividends in the payer's tax jurisdiction.
Plačani davki vključujejo davke, ki jih je Subjekt v sestavi plačal neposredno davčni jurisdikciji rezidentstva in vsem drugim davčnim jurisdikcijam.
In the fifth column of the template, the reporting MNE shall report the sum of the profit (loss) before income tax for all the Constituent Entities resident for tax purposes in the relevant tax jurisdiction.
Plačani davki vključujejo davčne odtegljaje, ki so jih plačali drugi subjekti (povezana in neodvisna podjetja) v zvezi s plačili Subjekta v sestavi.
The profit (loss) before income tax shall include all extraordinary income and expense items.
Če gospodarska družba A, ki je rezident v davčni jurisdikciji A, prejme obresti v davčni jurisdikciji B, davek, odtegnjen v davčni jurisdikciji B, navede gospodarska družba A.
In the sixth column of the template, the reporting MNE shall report the total amount of income tax actually paid during the relevant Fiscal Year by all the Constituent Entities resident for tax purposes in the relevant tax jurisdiction.
Obračunani davek od dohodkov (tekoče leto)
Taxes paid shall include cash taxes paid by the Constituent Entity to the residence tax jurisdiction and to all other tax jurisdictions.
Poročevalec Mednarodne skupine podjetij v sedmem stolpcu obrazca navede vsoto obračunanih tekočih davčnih obveznosti v zvezi z obdavčljivim dobičkom ali izgubo v letu poročanja za vse Subjekte v sestavi, ki so rezidenti za davčne namene v zadevni davčni jurisdikciji.
Taxes paid shall include withholding taxes paid by other entities (associated enterprises and independent enterprises) with respect to payments to the Constituent Entity.
Tekoče davčne obveznosti se nanašajo na poslovanje v tekočem letu in ne vključujejo odloženih davkov ali rezervacij za negotove davčne obveznosti.
Thus, if company A resident in tax jurisdiction A earns interest in tax jurisdiction B, the tax withheld in tax jurisdiction B shall be reported by company A.
Poročevalec Mednarodne skupine podjetij v osmem stolpcu obrazca navede vsoto izkazanega kapitala vseh Subjektov v sestavi, ki so rezidenti za davčne namene v zadevni davčni jurisdikciji.