natgillin/translations-raw huggingface dataset:
The ultimate aim should be a global level playing field, where the Union should take a leading role by promoting that the scope of information on advance cross-border rulings and advance pricing arrangements to be exchanged automatically should be rather broad.
To bi moralo Komisiji omogočiti, da v katerem koli trenutku spremlja in oceni, ali se avtomatična izmenjava podatkov o vnaprejšnjih davčnih stališčih s čezmejnim učinkom in vnaprejšnjih cenovnih sporazumih izvaja učinkovito.
Member States should exchange basic information, and a limited set of basic information should also be communicated to the Commission.
Podatki, ki bi jih prejela Komisija, pa se ne bi smeli uporabljati za nobene druge namene.
This should enable the Commission to monitor and evaluate the effective application of the mandatory automatic exchange of information on advance cross-border rulings and advance pricing arrangements at any time.
Država članica, ki bi sporočila te podatke, bi morala Komisiji še vedno priglasiti vsakršno državno pomoč.
The information received by the Commission should not, however, be used for any other purposes.
Povratne informacije, ki jih država članica prejemnica podatkov predloži državi članici pošiljateljici podatkov, so nujne za učinkovito delovanje sistema avtomatične izmenjave podatkov.
Such communication would moreover not discharge a Member State from its obligations to notify any State aid to the Commission.
Zato je primerno poudariti, da bi morali pristojni organi držav članic enkrat letno poslati povratne informacije o avtomatični izmenjavi podatkov drugim zadevnim državam članicam.
Feedback by the receiving Member State to the Member State sending the information is a necessary element of the operation of an effective system of automatic information exchange.
V praksi bi moralo to obvezno pošiljanje povratnih informacij potekati v okviru dvostransko dogovorjenih ureditev.
It is therefore appropriate to underline that Member States' competent authorities should send, once a year, feedback on the automatic exchange of information to the other Member States concerned.
Po opravljeni obvezni avtomatični izmenjavi podatkov v skladu s to direktivo bi morale države članice po potrebi imeti možnost, da se za pridobitev dodatnih informacij od države članice, ki je izdala vnaprejšnje davčno stališče s čezmejnim učinkom ali vnaprejšnji cenovni sporazum, tudi za pridobitev celotnega besedila takega stališča ali sporazuma, sklicujejo na člen 5 Direktive 2011/16/EU glede izmenjave informacij na zaprosilo.
In practice, this mandatory feedback should be done by arrangements agreed upon bilaterally.
Primerno je opozoriti, da so v členu 21(4) Direktive 2011/16/EU urejene zahteve glede jezikov in prevajanja, ki se uporabljajo za zaprosila za sodelovanje, vključno z zaprosili za uradno obvestilo, in za priložene dokumente.
Where necessary, following the stage of mandatory automatic exchange of information under this Directive, a Member State should be able to rely on Article 5 of Directive 2011/16/EU as regards the exchange of information on request to obtain additional information, including the full text of advance cross-border rulings or advance pricing arrangements, from the Member State having issued such rulings or arrangements.
To pravilo bi se moralo uporabljati tudi v primerih, kadar države članice po opravljeni obvezni avtomatični izmenjavi osnovnih podatkov o vnaprejšnjih davčnih stališčih s čezmejnim učinkom in vnaprejšnjih cenovnih sporazumih zahtevajo dodatne informacije.
It is appropriate to recall that Article 21(4) of Directive 2011/16/EU regulates the language and translation requirements applicable to requests for cooperation, including requests for notification, and attached documents.
Države članice bi morale sprejeti vse razumne ukrepe, potrebne za odpravo morebitnih ovir, ki bi lahko preprečevale učinkovito in kar najširšo obvezno avtomatično izmenjavo podatkov o vnaprejšnjih davčnih stališčih s čezmejnim učinkom in vnaprejšnjih cenovnih sporazumih.
That rule should also be applicable in cases where Member States request additional information, following the stage of mandatory automatic exchange of basic information on advance cross-border rulings and advance pricing arrangements.
Za učinkovitejšo rabo virov, lažjo izmenjavo podatkov ter v izogib temu, da bi morala vsaka država članica uvesti podobne prilagoditve v svojem sistemu za hrambo podatkov, bi bilo treba poskrbeti za vzpostavitev osrednje podatkovne zbirke, ki bi bila dostopna vsem državam članicam in Komisiji ter v katero bi države članice naložile in shranile podatke, namesto da bi te podatke pošiljale po varni elektronski pošti.
Member States should take all reasonable measures necessary to remove any obstacle that might hinder the effective and widest possible mandatory automatic exchange of information on advance cross-border rulings and advance pricing arrangements.
Komisija bi morala v skladu s postopkom iz člena 26(2) Direktive 2011/16/EU določiti praktične postopke za vzpostavitev take podatkovne zbirke.
In order to enhance the efficient use of resources, facilitate the exchange of information and avoid the need for Member States each to make similar developments to their systems to store information, specific provision should be made for the establishment of a central directory, accessible to all Member States and the Commission, to which Member States would upload and store information, instead of exchanging that information by secured email.
Glede na naravo in obseg sprememb, uvedenih z Direktivo Sveta 2014/107/EU [5] in to direktivo, bi bilo treba podaljšati rok za predložitev statističnih in drugih podatkov ter poročil iz Direktive 2011/16/EU.
The practical arrangements necessary for the establishment of such a directory should be adopted by the Commission in accordance with the procedure referred to in Article 26(2) of Directive 2011/16/EU.
Tako podaljšanje bi moralo omogočati, da se pri predloženih podatkih odražajo izkušnje, ki izhajajo iz navedenih sprememb.
Having regard to the nature and extent of the changes introduced by Council Directive 2014/107/EU [5] and this Directive, the timeframe for the submission of information, statistics and reports provided for under Directive 2011/16/EU should be extended.
Podaljšati bi bilo treba rok, do katerega morajo države članice predložiti statistične in druge podatke (pred 1. januarjem 2018), ter rok, do katerega mora Komisija predložiti poročilo in po potrebi predlog (pred 1. januarjem 2019).
Such an extension should ensure that the information to be provided can reflect the experience resulting from those changes.
Veljavne določbe glede zaupnosti bi bilo treba spremeniti, da se upošteva razširitev obvezne avtomatične izmenjave podatkov na vnaprejšnja davčna stališča s čezmejnim učinkom in vnaprejšnje cenovne sporazume.
The extension should apply both to the statistics and other information to be submitted by Member States before 1 January 2018 and to the report and, if appropriate, the proposal to be submitted by the Commission before 1 January 2019.
Ta direktiva spoštuje temeljne pravice in upošteva načela, ki jih priznava zlasti Listina Evropske unije o temeljnih pravicah.
The existing provisions regarding confidentiality should be amended to reflect the extension of mandatory automatic exchange of information to advance cross-border rulings and advance pricing arrangements.
Njen namen je zlasti zagotoviti dosledno spoštovanje pravice do varstva osebnih podatkov in svobode gospodarske pobude.
This Directive respects the fundamental rights and observes the principles recognised in particular by the Charter of Fundamental Rights of the European Union.
Ker cilja te direktive, to je učinkovitega upravnega sodelovanja med državami članicami pod pogoji, ki so skladni s pravilnim delovanjem notranjega trga, države članice ne morejo zadovoljivo doseči, in se ta cilj zaradi zahtevane enotnosti in učinkovitosti ta lažje doseže na ravni Unije, lahko Unija sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 Pogodbe o Evropski uniji.
In particular, this Directive seeks to ensure full respect for the right to the protection of personal data and the freedom to conduct a business.
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.
Direktivo 2011/16/EU bi bilo zato treba ustrezno spremeniti –
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.
SPREJEL NASLEDNJO DIREKTIVO:
Directive 2011/16/EU is amended as follows:
točka 9 se nadomesti z naslednjim:
Article 3 is amended as follows:
‚avtomatična izmenjava‘ pomeni
Point 9 is replaced by the following:
v členu 8(1) in členu 8a, sistematično sporočanje vnaprej opredeljenih podatkov drugi državi članici brez predhodnega zaprosila v vnaprej določenih rednih časovnih presledkih.
“automatic exchange” means,
V členu 8(1) se izraz ‚podatki, ki so na voljo‘ nanaša na podatke, ki so v davčnih spisih države članice, ki sporoča podatke, in so dostopni v skladu s postopki za zbiranje in obdelavo podatkov v navedeni državi članici;
for the purposes of Article 8(1) and Article 8a, the systematic communication of predefined information to another Member State, without prior request, at pre-established regular intervals.
v členu 8(3a), sistematično sporočanje vnaprej opredeljenih podatkov o rezidentih drugih držav članic zadevni državi članici rezidentstva brez predhodnega zaprosila v vnaprej določenih rednih časovnih presledkih.
For the purposes of Article 8(1), reference to available information relates 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;
V členu 8(3a), členu 8(7a), členu 21(2) ter členu 25(2) in (3) ima vsak izraz z veliko začetnico tak pomen, kot ga ima v ustrezni opredelitvi iz Priloge I;
for the purposes of Article 8(3a), 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.
v vseh drugih določbah te direktive, razen člena 8(1), člena 8(3a) ter člena 8a, sistematično sporočanje vnaprej opredeljenih podatkov, zagotovljenih v skladu s točkama (a) in (b) te točke.“;
In the context of Article 8(3a), Article 8(7a), Article 21(2) and Article 25(2) and (3) any capitalised term shall have the meaning that it has under the corresponding definitions set out in Annex I;
dodajo se naslednje točke:
for the purposes of all provisions of this Directive other than Articles 8(1), 8(3a) and 8a, the systematic communication of predefined information provided in accordance with points (a) and (b) of this point;’.
‚vnaprejšnje davčno stališče s čezmejnim učinkom‘ pomeni vsak dogovor, sporočilo ali vsak drug instrument ali ukrep s podobnim učinkom, tudi tak, ki se izda, spremeni ali obnovi v okviru davčnega nadzora, pri čemer so izpolnjeni naslednji pogoji:
The following points are added:
izda, spremeni ali obnovi ga vlada ali davčni organ države članice ali ozemeljske ali upravne podenote države članice, tudi lokalni organi, ali pa je to storjeno v njihovem imenu, ne glede na to, ali se dejansko uporablja ali ne;
“advance cross-border ruling” means any agreement, communication, or any other instrument or action with similar effects, including one issued, amended or renewed in the context of a tax audit, and which meets the following conditions:
izda, spremeni ali obnovi se za določeno osebo ali skupino oseb, ki ima pravico, da se nanj sklicuje;
is issued, amended or renewed by, or on behalf of, the government or the tax authority of a Member State, or the Member State's territorial or administrative subdivisions, including local authorities, irrespective of whether it is effectively used;
zadeva razlago ali uporabo pravne ali upravne določbe, ki se nanaša na uporabo ali izvrševanje nacionalne davčne zakonodaje s strani države članice ali njenih ozemeljskih ali upravnih podenot, tudi lokalnih organov;
is issued, amended or renewed, to a particular person or a group of persons, and upon which that person or a group of persons is entitled to rely;
nanaša se na čezmejno transakcijo ali na vprašanje, ali gre pri dejavnostih, ki jih oseba opravlja v drugi jurisdikciji, za stalno poslovno enoto, ter
concerns the interpretation or application of a legal or administrative provision concerning the administration or enforcement of national laws relating to taxes of the Member State, or the Member State's territorial or administrative subdivisions, including local authorities;
izda se pred izvedbo transakcij ali dejavnosti v drugi jurisdikciji, pri katerih bi lahko šlo za stalno poslovno enoto, ali pred vložitvijo davčne napovedi za obdobje, v katerem je bila izvedena transakcija ali niz transakcij ali so bile izvedene dejavnosti.
relates to a cross-border transaction or to the question of whether or not activities carried on by a person in another jurisdiction create a permanent establishment; and
Čezmejna transakcija lahko med drugim vključuje naložbe, dobavo blaga ali storitev, financiranje ali uporabo opredmetenih ali neopredmetenih sredstev, pri čemer ni nujno, da je vanjo neposredno vključena oseba, ki ji je bilo izdano vnaprejšnje davčno stališče s čezmejnim učinkom;
is made in advance of the transactions or of the activities in another jurisdiction potentially creating a permanent establishment or in advance of the filing of a tax return covering the period in which the transaction or series of transactions or activities took place.
‚vnaprejšnji cenovni sporazum‘ pomeni vsak dogovor, sporočilo ali vsak drug instrument ali ukrep s podobnim učinkom, tudi tak, ki se izda, spremeni ali obnovi v okviru davčnega nadzora, pri čemer so izpolnjeni naslednji pogoji:
The cross-border transaction may involve, but is not restricted to, the making of investments, the provision of goods, services, finance or the use of tangible or intangible assets and does not have to directly involve the person receiving the advance cross-border ruling;
izda, spremeni ali obnovi ga vlada ali davčni organ ene ali več držav članic, vključno z vsemi njihovimi ozemeljskimi ali upravnimi podenotami, tudi lokalnimi organi, ali pa je to storjeno v njihovem imenu, ne glede na to, ali se dejansko uporablja;
“advance pricing arrangement” means any agreement, communication or any other instrument or action with similar effects, including one issued, amended or renewed in the context of a tax audit, and which meets the following conditions:
izda, spremeni ali obnovi se za določeno osebo ali skupino oseb, ki ima pravico, da se nanj sklicuje, ter
is issued, amended or renewed by, or on behalf of, the government or the tax authority of one or more Member States, including any territorial or administrative subdivision thereof, including local authorities, irrespective of whether it is effectively used;
se v njem še pred izvedbo čezmejnih transakcij med povezanimi podjetji določi ustrezen sklop meril za določanje transfernih cen za navedene transakcije ali se določi delež dobička, ki pripada stalni poslovni enoti.
is issued, amended or renewed, to a particular person or a group of persons and upon which that person or a group of persons is entitled to rely; and
Podjetji sta povezani podjetji, kadar je eno od njiju neposredno ali posredno udeleženo pri upravljanju, nadzoru ali v kapitalu drugega podjetja ali kadar so iste osebe neposredno ali posredno udeležene pri upravljanju, nadzoru ali v kapitalu podjetij.
determines in advance of cross-border transactions between associated enterprises, an appropriate set of criteria for the determination of the transfer pricing for those transactions or determines the attribution of profits to a permanent establishment.
Transferne cene so cene, po katerih podjetje prenese fizično blago in neopredmeteno premoženje na povezana podjetja ali zanje opravlja storitve, skladno s tem pa je treba razlagati tudi izraz ‚določanje transfernih cen‘;
Enterprises are associated enterprises where one enterprise participates directly or indirectly in the management, control or capital of another enterprise or the same persons participate directly or indirectly in the management, control or capital of the enterprises.
v točki 14 ‚čezmejna transakcija‘ pomeni transakcijo ali niz transakcij, pri katerih:
Transfer prices are the prices at which an enterprise transfers physical goods and intangible property or provides services to associated enterprises, and “transfer pricing” is to be construed accordingly.
niso vse udeležene stranke v transakciji ali nizu transakcij rezidenti za davčne namene v državi članici, ki je izdala, spremenila ali obnovila vnaprejšnje davčno stališče s čezmejnim učinkom,
For the purpose of point 14 “cross-border transaction” means a transaction or series of transactions where:
je katera koli od udeleženih strank v transakciji ali nizu transakcij hkrati rezident za davčne namene v več kot eni jurisdikciji;
not all of the parties to the transaction or series of transactions are resident for tax purposes in the Member State issuing, amending or renewing the advance cross-border ruling;
ena od udeleženih strank v transakciji ali nizu transakcij izvaja posle v drugi jurisdikciji prek stalne poslovne enote ter transakcija ali niz transakcij predstavlja celotno poslovanje stalne poslovne enote ali njegov del.
any of the parties to the transaction or series of transactions is simultaneously resident for tax purposes in more than one jurisdiction;
Čezmejna transakcija ali niz transakcij vključuje tudi ureditve, za katere poskrbi oseba v zvezi s poslovnimi dejavnostmi v drugi jurisdikciji, pri čemer oseba te dejavnosti opravlja prek stalne poslovne enote, ali
one of the parties to the transaction or series of transactions carries on business in another jurisdiction through a permanent establishment and the transaction or series of transactions forms part or the whole of the business of the permanent establishment.
je pri taki transakciji ali nizu transakcij prisoten čezmejni učinek.
A cross-border transaction or series of transactions shall also include arrangements made by a person in respect of business activities in another jurisdiction which that person carries on through a permanent establishment; or
V točki 15 ‚čezmejna transakcija‘ pomeni transakcijo ali niz transakcij, ki vključujejo povezana podjetja, ki niso vsa rezidenti za davčne namene na ozemlju ene jurisdikcije, ali transakcijo ali niz transakcij, pri katerih je prisoten čezmejni učinek;
such transactions or series of transactions have a cross border impact.
v točkah 15 in 16 ‚podjetje‘ pomeni vsakršno obliko poslovanja.“;
For the purpose of point 15, “cross-border transaction” means a transaction or series of transactions involving associated enterprises which are not all resident for tax purposes in the territory of a single jurisdiction or a transaction or series of transactions which have a cross border impact.
v členu 8 se črtata odstavka 4 in 5;
For the purpose of point 15 and 16, “enterprise” means any form of conducting business.’;
vstavita se naslednja člena:
in Article 8, paragraphs 4 and 5 are deleted.
„Člen 8a
The following Articles are inserted:
Obseg in pogoji obvezne avtomatične izmenjave podatkov o vnaprejšnjih davčnih stališčih s čezmejnim učinkom in vnaprejšnjih cenovnih sporazumih
‘Article 8a
Pristojni organ države članice v primeru, da je bilo vnaprejšnje davčno stališče s čezmejnim učinkom ali vnaprejšnji cenovni sporazum izdan, spremenjen ali obnovljen po 31. decembru 2016, z avtomatično izmenjavo sporoči podatke o njem pristojnim organom vseh drugih držav članic in Evropski komisiji, razen v primerih iz odstavka 8 tega člena, skladno z veljavnimi praktičnimi postopki, sprejetimi na podlagi člena 21.
Scope and conditions of mandatory automatic exchange of information on advance cross-border rulings and advance pricing arrangements
Pristojni organ države članice skladno z veljavnimi praktičnimi postopki, sprejetimi na podlagi člena 21, pristojnim organom vseh drugih držav članic in Evropski komisiji, razen v primerih iz odstavka 8 tega člena, sporoči tudi podatke o vnaprejšnjih davčnih stališčih s čezmejnim učinkom in vnaprejšnjih cenovnih sporazumih, ki so bili izdani, spremenjeni ali obnovljeni v obdobju petih let pred 1. januarjem 2017.
The competent authority of a Member State, where an advance cross-border ruling or an advance pricing arrangement was issued, amended or renewed after 31 December 2016 shall, by automatic exchange, communicate information thereon to the competent authorities of all other Member States as well as to the European Commission, with the limitation of cases set out in paragraph 8 of this Article, in accordance with applicable practical arrangements adopted pursuant to Article 21.
Če so bila vnaprejšnja davčna stališča s čezmejnim učinkom in vnaprejšnji cenovni sporazumi izdani, spremenjeni ali obnovljeni med 1. januarjem 2012 in 31. decembrom 2013, se to sporočanje izvede pod pogojem, da so bili še vedno v veljavi 1. januarja 2014.
The competent authority of a Member State shall, in accordance with applicable practical arrangements adopted pursuant to Article 21, also communicate information to the competent authorities of all other Member States as well as to the European Commission, with the limitation of cases set out in paragraph 8 of this Article, on advance cross-border rulings and advance pricing arrangements issued, amended or renewed within a period beginning five years before 1 January 2017.
Če so bila vnaprejšnja davčna stališča s čezmejnim učinkom in vnaprejšnji cenovni sporazumi izdani, spremenjeni ali obnovljeni med 1. januarjem 2014 in 31. decembrom 2016, se to sporočanje izvede ne glede na to, ali so še veljavni.
If advance cross-border rulings and advance pricing arrangements are issued, amended or renewed between 1 January 2012 and 31 December 2013, such communication shall take place under the condition that they were still valid on 1 January 2014.
Države članice lahko iz sporočanja, navedenega v tem odstavku, izvzamejo podatke o vnaprejšnjih davčnih stališčih s čezmejnim učinkom in vnaprejšnjih cenovnih sporazumih, ki so bili izdani, spremenjeni ali obnovljeni pred 1. aprilom 2016, za določeno osebo ali skupino oseb – z izjemo tistih, ki izvajajo večinoma finančne ali naložbene aktivnosti – katere skupni letni čisti prihodek, kakor je opredeljen v točki 5 člena 2 Direktive 2013/34/EU Evropskega parlamenta in Sveta, je v fiskalnem letu pred njihovo izdajo, spremembo ali obnovo znašal manj kot 40000000 EUR (ali enakovreden znesek v kateri koli drugi valuti).
If advance cross-border rulings and advance pricing arrangements are issued, amended or renewed between 1 January 2014 and 31 December 2016, such communication shall take place irrespective of whether they are still valid.
Dvostranski ali večstranski vnaprejšnji cenovni sporazumi s tretjimi državami so v skladu s tem členom izvzeti iz področja uporabe avtomatične izmenjave podatkov, kadar mednarodni davčni sporazum, na podlagi katerega je bil izpogajan zadevni vnaprejšnji cenovni sporazum, ne dopušča razkritja podatkov tretjim osebam.