natgillin/translations-raw huggingface dataset:
Article 13
Za namene postopka iz člena 6 lahko – če se pristojni organi zadevnih držav članic s tem strinjajo – zadevna oseba ali osebe svetovalni komisiji ali komisiji za alternativno reševanje sporov predložijo vse informacije, dokaze ali dokumente, ki bi lahko bili pomembni za odločitev.
Information, evidence and hearings
Zadevna oseba ali osebe in pristojni organi zadevnih držav članic na zahtevo svetovalne komisije ali komisije za alternativno reševanje sporov predložijo vse informacije, dokaze ali dokumente.
For the purposes of the procedure referred to in Article 6, where the competent authorities of the Member States concerned agree, the affected person(s) concerned may provide the Advisory Commission or Alternative Dispute Resolution Commission with any information, evidence or documents that may be relevant for the decision.
Vendar lahko ti pristojni organi v naslednjih primerih zavrnejo predložitev informacij svetovalni komisiji:
The affected person(s) and the competent authorities of the Member States concerned shall provide any information, evidence or documents upon request by the Advisory Commission or Alternative Dispute Resolution Commission.
za pridobitev informacij bi bilo treba izvesti upravne ukrepe, ki bi bili v nasprotju z nacionalni pravom;
However, those competent authorities may refuse to provide information to the Advisory Commission in any of the following cases:
informacij v skladu z nacionalnim pravom zadevne države članice ni mogoče pridobiti;
obtaining the information requires carrying out administrative measures that are against national law;
informacije se nanašajo na trgovinsko, poslovno, industrijsko ali poklicno skrivnost oziroma trgovinski postopek;
the information cannot be obtained under the national law of the of the Member State concerned;
razkritje informacij je v nasprotju z javnim redom.
the information concerns trade secrets, business secrets, industrial secrets, professional secrets or trade processes;
Zadevne osebe lahko na lastno zahtevo in s privolitvijo pristojnih organov zadevnih držav članic osebno ali prek zastopnika nastopijo pred svetovalno komisijo ali pred komisijo za alternativno reševanje sporov.
the disclosure of the information is contrary to public policy.
Zadevne osebe morajo na zahtevo svetovalne komisije ali komisije za alternativno reševanje sporov osebno ali prek zastopnika nastopiti pred zadevno komisijo.
Affected persons may, at their request and with the consent of the competent authorities of the Member States concerned, appear or be represented before an Advisory Commission or Alternative Dispute Resolution Commission.
Za ugledne neodvisne osebe ali katere koli druge člane veljajo pravila o poslovni skrivnosti glede informacij, s katerimi se seznanijo, kadar delujejo kot člani svetovalne komisije ali komisije za alternativno reševanje sporov, v skladu z nacionalnim pravom vsake zadevne države članice.
Affected persons shall appear or be represented before it upon request by the Advisory Commission or Alternative Dispute Resolution Commission.
Zadevne osebe in, kjer je to ustrezno, njihovi namestniki se zavežejo, da bodo vse informacije (tudi o dokumentih), s katerimi se seznanijo med postopkom, obravnavali kot zaupne.
The independent persons of standing or any other member shall be subject to obligations of professional secrecy under the national legislation of each of the Member States concerned in relation to information they receive in their capacity as members an Advisory Commission or Alternative Dispute Resolution Commission.
Zadevne osebe in njihovi predstavniki dajo izjavo o tem pred pristojnimi organi zadevnih držav članic, če se to v postopku od njih zahteva.
Affected persons, and where applicable, their representatives, shall undertake to treat any information (including knowledge of documents) that they receive during such proceedings as secret.
Države članice sprejmejo ustrezne kazni za kršitve obveznosti varovanja skrivnosti.
The affected person and his representatives shall make a declaration to this effect to the competent authorities of the Member States concerned when so requested during the proceedings.
Člen 14
The Member States shall adopt appropriate sanctions for any breach of secrecy obligations.
Mnenje svetovalne komisije ali komisije za alternativno reševanje sporov
Article 14
Svetovalna komisija ali komisija za alternativno reševanje sporov poda svoje mnenje pristojnim organom zadevnih držav članic najpozneje v šestih mesecih po njeni ustanovitvi.
The opinion of the Advisory Commission or Alternative Dispute Resolution Commission
To obdobje je mogoče podaljšati za tri mesece, če svetovalna komisija ali komisija za alternativno reševanje sporov meni, da bo za pripravo mnenja o vprašanju spora potrebovala več kot šest mesecev.
An Advisory Commission or Alternative Dispute Resolution Commission shall deliver its opinion to the competent authorities of the Member States concerned no later than 6 months after the date on which it was set up.
Svetovalna komisija ali komisija za alternativno reševanje sporov o takem podaljšanju obvesti pristojne organe zadevnih držav članic in zadevne osebe.
Where the Advisory Commission or Alternative Dispute Resolution Commission considers that the question in dispute is such that it would need more than 6 months to deliver an opinion, this period may be extended by 3 months.
Svetovalna komisija ali komisija za alternativno reševanje sporov svoje mnenje oblikuje na podlagi določb veljavnega sporazuma ali konvencije iz člena 1 ter vseh veljavnih nacionalnih pravil.
The Advisory Commission or Alternative Dispute Resolution Commission shall inform the competent authorities of the Member States concerned and the affected persons of any such extension.
Svetovalna komisija ali komisija za alternativno reševanje sporov sprejme mnenje z navadno večino svojih članov.
The Advisory Commission or Alternative Dispute Resolution Commission shall base its opinion on the provisions of the applicable agreement or convention referred to in Article 1 as well as on any applicable national rules.
Kadar večine ni mogoče doseči, končno mnenje določi glas predsednika.
The Advisory Commission or Alternative Dispute Resolution Commission shall adopt its opinion by a simple majority of its members.
Predsednik sporoči mnenje svetovalne komisije ali komisije za alternativno reševanje sporov pristojnim organom.
Where a majority cannot be reached, the vote of the chair shall determine the final opinion.
Člen 15
The chair shall communicate the opinion of the Advisory Commission or Alternative Dispute Resolution Commission to the competent authorities.
Končna odločitev
Article 15
Zadevni pristojni organi se v šestih mesecih po tem, ko jih svetovalna komisija ali komisija za alternativno reševanje sporov uradno obvesti o svojem mnenju, dogovorijo o tem, kako rešiti vprašanje spora.
Final decision
Pristojni organi lahko sprejmejo odločitev, ki odstopa od mnenja svetovalne komisije ali komisije za alternativno reševanje sporov.
The competent authorities concerned shall agree on how to resolve the question in dispute within 6 months of the notification of the opinion of the Advisory Commission or Alternative Dispute Resolution Commission.
Če dogovora o tem, kako rešiti vprašanje spora, ne dosežejo, pa jih to mnenje zavezuje.
The competent authorities may take a decision which deviates from the opinion of the Advisory Commission or Alternative Dispute Resolution Commission.
Vsaka država članica poskrbi, da njen pristojni organ zadevno osebo brez odlašanja uradno obvesti o končni odločitvi o rešitvi vprašanja spora.
However, if they fail to reach an agreement as to how to resolve the question in dispute, they shall be bound by that opinion.
Če tega ne stori v tridesetih dneh od sprejetja odločitve, lahko zadevna oseba z namenom pridobiti končno odločitev v državi članici, v kateri prebiva, vloži pritožbo v skladu z veljavnimi nacionalnimi pravili.
Each Member State shall provide that its competent authority shall notify the final decision on the resolution of the question in dispute to the affected person without delay.
Končna odločitev je za zadevne države članice zavezujoča in ne pomeni precedensa.
In the absence of such notification within 30 days of the decision having been taken, the affected person may appeal in its Member State of residence in accordance with the applicable national rules in order to obtain the final decision.
Končna odločitev je izvršljiva pod pogojem, da jo zadevna oseba ali osebe sprejmejo in se, kadar je to ustrezno, v šestdesetih dneh od dne, ko so bili o končni odločitvi uradno obveščene, odpovejo pravici do uporabe vseh pravnih sredstev na nacionalni ravni.
The final decision shall be binding on the Member States concerned and shall not constitute a precedent.
Razen v primerih, ko pristojno sodišče ali drugi sodni organ zadevne države članice v skladu s svojimi veljavnimi nacionalnimi pravili glede pravnih sredstev in ob uporabi meril iz člena 8 odloči, da zadevna oseba ni neodvisna, se končna odločitev izvrši v skladu z nacionalnim pravom zadevnih držav članic, ki morajo na podlagi končne odločitve spremeniti svojo obdavčitev ne glede na morebitne roke, ki jih določa nacionalno pravo.
The final decision shall be implemented subject to the affected person(s) accepting the final decision and renouncing the right to any domestic remedy within 60 days from the date when the final decision was notified, where applicable.
Če končna odločitev ni bila izvršena, se lahko zadevna oseba obrne na pristojno sodišče tiste države članice, ki ni poskrbela za izvršitev končne odločitve.
Except where the relevant court or other judicial body of a Member State concerned decides according to its applicable national rules on remedies and applying the criteria under Article 8 that there was lack of independence, the final decision shall be implemented under the national law of the Member States concerned which as a result of the final decision shall amend their taxation, irrespective of any time limits prescribed by the national law.
Člen 16
Where the final decision has not been implemented, the affected person may apply to the competent court of the Member State that failed to implement the final decision, in order to enforce implementation thereof.
Interakcija z nacionalnimi postopki in odstopanja
Article 16
Dejstvo, da je ukrep, ki ga je sprejela država članica in ki je vprašanje spora, postal dokončen v skladu z nacionalnim pravom, zadevni osebi ne preprečuje, da bi uporabila postopke iz te direktive.
Interaction with national proceedings and derogations
Predložitev vprašanja spora v postopek medsebojnega dogovora ali postopek za reševanje sporov v skladu s členom 4 oziroma 6 državi članici ne preprečuje, da bi začela ali nadaljevala sodne postopke, postopke za upravne kazni ali kazenske postopke v zvezi z istimi zadevami.
The fact that the action of a Member State that gave rise to a question in dispute has become final under national law shall not prevent the affected persons from having recourse to the procedures provided for in this Directive.
Zadevne osebe lahko uporabijo pravna sredstva, ki so jim na voljo v skladu z nacionalnim pravom zadevnih držav članic.
The submission of the question in dispute to the mutual agreement procedure or to the dispute resolution procedure under Articles 4 and 6 respectively shall not prevent a Member State from initiating or continuing judicial proceedings or proceedings for administrative and criminal penalties in relation to the same matters.
Kadar je zadevna oseba začela postopek, da bi uporabila tako pravno sredstvo, pa začneta roka iz členov 3(5) in 4(1) teči na dan, ko je sodba, izrečena v navedenih postopkih, postala pravnomočna, ko so bili navedeni postopki na kakršen koli drug način dokončno zaključeni ali ko so bili postopki prekinjeni.
Affected persons may have recourse to the remedies available to them under the national law of the Member States concerned.
Kadar je odločitev o vprašanju spora izdalo pristojno sodišče ali drug sodni organ države članice in po nacionalnem pravu te države članice od te odločitve ni mogoče odstopati, lahko ta država članica določi, da:
However, where the affected person has commenced proceedings to seek such a remedy, the terms of periods referred to in Articles 3(5) and 4(1) respectively shall commence from the date on which a judgement delivered in those proceedings has become final or on which those proceedings have otherwise been definitively concluded or where the proceedings have been suspended.
preden so pristojni organi zadevne države članice o tem istem vprašanju spora dosegli dogovor v okviru postopka medsebojnega dogovora iz člena 4, pristojni organ navedene države članice o odločitvi pristojnega sodišča ali drugega sodnega organa uradno obvesti druge pristojne organe zadevnih držav članic, navedeni postopek pa se zaključi na datum tega obvestila;
Where a decision on a question in dispute has been rendered by the relevant court or other judicial body of a Member State, and the national law of that Member State does not allow it to derogate from the decision, that Member State may provide that:
preden je zadevna oseba vložila pritožbo v skladu s členom 6(1), se določbe člena 6(1) ne uporabljajo, če je vprašanje spora ostalo nerešeno do konca postopka medsebojnega dogovora iz člena 4, pristojni organ navedene države članice pa v tem primeru obvesti druge pristojne organe zadevnih držav članic o učinku take odločitve pristojnega sodišča ali drugega sodnega organa;
before an agreement has been reached by the competent authorities of the Member States concerned under the mutual agreement procedure under Article 4 on that question in dispute, the competent authority of such Member State is to notify the other competent authorities of the Member States concerned of the decision of the relevant court or other judicial body and that that procedure is to be terminated as from the date of such notification;
se postopek reševanja spora iz člena 6 zaključi, če je bila odločitev pristojnega sodišča ali drugega sodnega organa sprejeta kadar koli po tem, ko je zadevna oseba vložila zahtevo v skladu s členom 6(1), vendar preden je svetovalna komisija ali komisija za alternativno reševanje sporov predložila mnenje pristojnim organom zadevnih držav članic v skladu s členom 14, pristojni organ navedene zadevne države članice pa obvesti druge pristojne organe zadevnih držav članic in svetovalno komisijo ali komisijo za alternativno reševanje sporov o učinku take odločitve pristojnega sodišča ali drugega sodnega organa.
before the affected person has made a request under Article 6(1), the provisions of Article 6(1) do not apply if the question in dispute had remained unresolved during the whole of the mutual agreement procedure under Article 4, in which case the competent authority of that Member State is to inform the other competent authorities of the Member States concerned of the effect of the decision of the relevant court or other judicial body;
Z vložitvijo pritožbe v skladu s členom 3 se prekinejo vsi drugi postopki v teku na podlagi postopka medsebojnega dogovora ali postopkov reševanja sporov v okviru sporazuma ali konvencije, ki se razlaga ali uporablja v povezavi z zadevnim vprašanjem spora.
the dispute resolution process under Article 6 is to be terminated if the decision of the relevant court or other judicial body was rendered at any time after an affected person has made a request under Article 6(1) but before the Advisory Commission or the Alternative Dispute Resolution Commission has delivered its opinion to the competent authorities of the Member States concerned in accordance with Article 14, in which case the competent authority of the relevant Member State concerned is to inform the other competent authorities of the Member States concerned and the Advisory Commission or the Alternative Dispute Resolution Commission of the effect of the decision of the relevant court or other judicial body.
Tak drug postopek v teku v zvezi z zadevnim vprašanjem spora se zaključi z učinkom na dan, ko kateri koli od pristojnih organov zadevnih držav članic prvič prejme pritožbo.
The submission of a complaint as provided under Article 3 shall put an end to any other ongoing proceedings under the mutual agreement procedure or dispute resolution procedure under an agreement or convention that is being interpreted or applied in relation to the relevant question in dispute.
Z odstopanjem od člena 6 lahko zadevna država članica zavrne dostop do postopka reševanja spora na podlagi navedenega člena, če so bile v navedeni državi članici naložene kazni zaradi prirejenega dohodka ali kapitala kot posledice davčne goljufije, namernega neplačila ali hude malomarnosti.
Such other ongoing proceedings concerning the relevant question in dispute shall come to an end with effect from the date of the first receipt of the complaint by any of the competent authorities of the Member States concerned.
Kadar so se začeli sodni ali upravni postopki, ki bi lahko privedli do takih kazni, in ti postopki potekajo hkrati s katerim koli postopkom iz te direktive, lahko pristojni organ postopke iz te direktive prekine od dne prejetja pritožbe do dne, ko je znan izid navedenih postopkov.
By way of derogation from Article 6, a Member State concerned may deny access to the dispute resolution procedure under that Article in cases where penalties were imposed in that Member State in relation to the adjusted income or capital for tax fraud, wilful default and gross negligence.
Država članica lahko v posameznem primeru, če vprašanje spora ne zadeva dvojnega obdavčevanja, zavrne dostop do postopka reševanja spora iz člena 6.
Where judicial or administrative proceedings were commenced that could potentially lead to such penalties, and these proceedings are being conducted simultaneously with any of the proceedings referred to in this Directive, a competent authority may stay the proceedings under this Directive as from the date of acceptance of the complaint until the date of the final outcome of those proceedings.
V takem primeru pristojni organ navedene države članice o tem brez odlašanja obvesti zadevno osebo in pristojne organe drugih zadevnih držav članic.
A Member State may deny access to the dispute resolution procedure under Article 6 on a case-by-case basis where a question in dispute does not involve double taxation.
Člen 17
In such a case, the competent authority of the said Member State shall inform the affected person and the competent authorities of the other Member States concerned without delay.
Posebne določbe za posameznike in mala podjetja
Article 17
Kadar je zadevna oseba:
Special provisions for individuals and smaller undertakings
posameznik oziroma
Where the affected person is either:
ni veliko podjetje in ni del velike skupine (kot je določeno v Direktivi 2013/34/EU Evropskega parlamenta in Sveta [5]),
an individual; or
lahko zadevna oseba vloži pritožbe, odgovore na zahtevo po dodatnih informacijah, umike ali zahteve, kot je določeno v členih 3(1), 3(4), 3(6) oziroma 6(1) (v nadaljnjem besedilu: obvestila), z odstopanjem od teh navedenih določb le pri pristojnem organu države članice, v kateri ima zadevna oseba prebivališče.
not a large undertaking and does not form part of a large group (both as defined in Directive 2013/34/EU of the European Parliament and of the Council [5]),
Pristojni organ te države članice v dveh mesecih po prejemu takšnih obvestil o tem istočasno uradno obvesti pristojne organe vseh drugih zadevnih držav članic.
the affected person may submit the complaints, replies to a request for additional information, withdrawals and requests specified in Articles 3(1), 3(4), 3(6) and 6(1), respectively (‘communications’), by way of derogation from those provisions, only to the competent authority of the Member State in which the affected person is resident.
Ko je bilo obvestilo poslano, se šteje, da je zadevna oseba na datum tega uradnega obvestila poslala obvestilo vsem zadevnim državam članicam.
The competent authority of that Member State shall notify the competent authorities of all the other Member States concerned at the same time and within 2 months of receipt of such communications.
V primeru prejetja dodatnih informacij na podlagi člena 3(4) pristojni organ države članice, ki je prejela dodatne informacije, hkrati pošlje kopijo pristojnim organom vseh drugih zadevnih držav članic.
Once such a notification has been made, the affected person shall be deemed to have submitted the communication to all the Member States concerned as of the date of such notification.
Ko je bila ta kopija poslana, se šteje, da so vse zadevne države članice prejele te dodatne informacije na dan sprejetja teh informacij.
In the case of additional information received under Article 3(4), the competent authority of the Member State that received the additional information shall transmit a copy to the competent authorities of all the other Member States concerned at the same time.
Člen 18
Once this submission has been made, it shall be deemed that additional information has been received by all Member States concerned as at the date of such receipt of information.
Objava
Article 18
Svetovalne komisije in komisije za alternativno reševanje sporov izdajo svoje mnenje v pisni obliki.
Publicity
Pristojni organi se lahko dogovorijo, da bodo v celoti objavili končno odločitev iz člena 15, če v to privolijo vse udeležene zadevne osebe.
Advisory Commissions and Alternative Dispute Resolution Commissions shall issue their opinions in writing.
Če kateri od zadevnih pristojnih organov ali katera od zadevnih oseb ne privoli v objavo končne odločitve v celoti, pristojni organi objavijo njen povzetek.
The competent authorities may agree to publish the final decisions referred to in Article 15 in their entirety, subject to consent of each of the affected person concerned.
Ta povzetek vsebuje opis spora in vsebine, datum, zadevna davčna obdobja, pravno podlago, gospodarsko panogo ter kratek opis končnega rezultata.
Where the competent authorities or affected person concerned do not consent to publishing the final decision in its entirety, the competent authorities shall publish an abstract of the final decision.
Povzetek vsebuje tudi opis uporabljene arbitražne metode.
That abstract shall contain a description of the issue and the subject matter, the date, the tax periods involved, the legal basis, the industry sector, and a short description of the final outcome.
Pristojni organi informacije, ki jih je treba objaviti v skladu s prvim pododstavkom, pred objavo pošljejo zadevni osebi.
It shall also include a description of the method of arbitration used.
Zadevna oseba lahko najpozneje v šestdesetih dneh po prejemu take informacije od pristojnih organov zahteva, naj ne objavijo informacij, ki se nanašajo na kakršno koli trgovinsko, poslovno, obrtniško ali poklicno skrivnost oziroma trgovinski postopek ali ki so v nasprotju z javnim redom.
The competent authorities shall send the information to be published in accordance with the first subparagraph to the affected person before its publication.
Komisija z izvedbenimi akti določi standardne obrazce za sporočanje informacij iz odstavkov 2 in 3 tega člena.
No later than 60 days from the receipt of such information, the affected person may request the competent authorities not to publish information that concerns any trade, business, industrial or professional secret or trade process, or that is contrary to public policy.
Pristojni organi informacije, ki jih je treba objaviti v skladu z odstavkom 3, brez odlašanja predložijo Komisiji.
The Commission shall establish standard forms for the communication of the information referred to in paragraphs 2 and 3 of this Article by means of implementing acts.
Člen 19
The competent authorities shall notify the information to be published in accordance with paragraph 3 to the Commission without delay.
Vloga Komisije in upravna podpora
Article 19
Komisija na spletu objavi in posodablja seznam pristojnih organov in uglednih neodvisnih oseb iz člena 8(4).
Role of the Commission and administrative support
Ta seznam vsebuje le imena navedenih oseb.