natgillin/translations-raw huggingface dataset:
a mismatch outcome shall not be treated as a hybrid mismatch unless it arises between associated enterprises, between a taxpayer and an associated enterprise, between the head office and permanent establishment, between two or more permanent establishments of the same entity or under a structured arrangement.
‚dvojni odbitek‘ pomeni odbitek istega plačila, odhodkov ali izgub v jurisdikciji, v kateri je vir plačila ali v kateri so nastali stroški ali izgube (jurisdikcija plačnika), in v drugi jurisdikciji (jurisdikcija vlagatelja).
For the purposes of this point (9) and Articles 9, 9a and 9b:
V primeru plačila hibridnega subjekta ali stalne poslovne enote je jurisdikcija plačnika jurisdikcija, v kateri ima hibridni subjekt ali stalna poslovna enota sedež oziroma se v njej nahaja;
“mismatch outcome” means a double deduction or a deduction without inclusion;
‚odbitek brez vključitve‘ pomeni odbitek plačila, ali domnevnega plačila, med sedežem in stalno poslovno enoto ali med dvema ali več stalnimi poslovnimi enotami v kateri koli jurisdikciji, v kateri se to plačilo, ali domnevno plačilo, obravnava kot izvedeno (jurisdikcija plačnika) brez ustrezne vključitve tega plačila, ali domnevnega plačila, za davčne namene v jurisdikciji prejemnika plačila.
“double deduction” means a deduction of the same payment, expenses or losses in the jurisdiction in which the payment has its source, the expenses are incurred or the losses are suffered (payer jurisdiction) and in another jurisdiction (investor jurisdiction).
Jurisdikcija prejemnika plačila je katera koli jurisdikcija, v kateri se to plačilo, ali predvideno plačilo, prejme ali se obravnava kot prejeto v skladu z zakonodajo katere koli druge jurisdikcije;
In the case of a payment by a hybrid entity or permanent establishment the payer jurisdiction is the jurisdiction where the hybrid entity or permanent establishment is established or situated;
‚odbitek‘ pomeni znesek, ki se obravnava kot odbiten od obdavčljivega dohodka v skladu z zakonodajo jurisdikcije plačnika ali vlagatelja.
“deduction without inclusion” means the deduction of a payment or deemed payment between the head office and permanent establishment or between two or more permanent establishments in any jurisdiction in which that payment or deemed payment is treated as made (payer jurisdiction) without a corresponding inclusion for tax purposes of that payment or deemed payment in the payee jurisdiction.
Temu ustrezno se tolmači tudi izraz ‚odbiten‘;
The payee jurisdiction is any jurisdiction where that payment or deemed payment is received, or is treated as being received under the laws of any other jurisdiction;
‚vključitev‘ pomeni znesek, ki se upošteva pri obdavčljivem dohodku v skladu z zakonodajo jurisdikcije prejemnika plačila.
“deduction” means the amount that is treated as deductible from the taxable income under the laws of the payer or investor jurisdiction.
Plačilo na podlagi finančnega instrumenta se ne obravnava kot vključeno, če izpolnjuje pogoje za kakršno koli davčno olajšavo zgolj zaradi svoje opredelitve v skladu z zakonodajo jurisdikcije prejemnika plačila.
The term “deductible” shall be construed accordingly;
Temu ustrezno se tolmači tudi izraz ‚vključeno‘;
“inclusion” means the amount that is taken into account in the taxable income under the laws of the payee jurisdiction.
‚davčna olajšava‘ pomeni oprostitev davka, znižanje stopnje davka ali kakršno koli davčno olajšavo ali vračilo davka (razen olajšave za davčni odtegljaj pri viru);
A payment under a financial instrument shall not be treated as included to the extent that the payment qualifies for any tax relief solely due to the way that payment is characterised under the laws of the payee jurisdiction.
‚dvojna vključitev dohodka‘ pomeni katero koli postavko dohodka, ki je vključena v zakonodajo obeh jurisdikcij, v katerih se pojavi neskladje;
The term “included” shall be construed accordingly;
‚oseba‘ pomeni posameznika ali subjekt;
“tax relief” means a tax exemption, reduction in the tax rate or any tax credit or refund (other than a credit for taxes withheld at source);
‚hibridni subjekt‘ pomeni kateri koli subjekt ali ureditev, ki se obravnava kot obdavčljiv subjekt v skladu z zakonodajo ene od jurisdikcij in katerega dohodek ali odhodek se obravnava kot dohodek ali odhodek ene ali več drugih oseb v skladu z zakonodajo druge jurisdikcije;
“dual inclusion income” means any item of income that is included under the laws of both jurisdictions where the mismatch outcome has arisen;
‚finančni instrument‘ pomeni vsak instrument, ki vodi do finančnega donosa ali donosa iz lastniških instrumentov, ki je obdavčen v skladu s pravili za obdavčevanje dolžniških instrumentov, lastniškega kapitala ali izvedenih finančnih instrumentov v skladu z zakonodajo jurisdikcije prejemnika plačila ali plačnika ter vključuje hibridni prenos;
“person” means an individual or entity;
‚finančni trgovec‘ je oseba ali subjekt, ki se ukvarja z rednim nakupovanjem in prodajajo finančnih instrumentov na svoje stroške z namenom ustvarjanja dobička;
“hybrid entity” means any entity or arrangement that is regarded as a taxable entity under the laws of one jurisdiction and whose income or expenditure is treated as income or expenditure of one or more other persons under the laws of another jurisdiction;
‚hibridni prenos‘ pomeni katero koli ureditev za prenos finančnega instrumenta, pri čemer se osnovni donos prenesenega finančnega instrumenta za davčne namene obravnava, kot da prihaja od več strani v tej ureditvi hkrati;
“financial instrument” means any instrument to the extent that it gives rise to a financing or equity return that is taxed under the rules for taxing debt, equity or derivatives under the laws of either the payee or payer jurisdictions and includes a hybrid transfer;
‚tržni hibridni prenos‘ pa pomeni vsak hibridni prenos, ki ga finančni trgovec sklene med rednim poslovanjem in ne v okviru strukturirane ureditve;
“financial trader” is a person or entity engaged in the business of regularly buying and selling financial instruments on its own account for the purposes of making a profit;
‚neupoštevana stalna poslovna enota‘ pomeni ureditev, ki se po zakonodaji jurisdikcije, v kateri ima sedež, obravnava kot razlog za dodelitev statusa stalne poslovne enote, po zakonodaji druge jurisdikcije pa se ne obravnava kot razlog za dodelitev statusa stalne poslovne enote“;
“hybrid transfer” means any arrangement to transfer a financial instrument where the underlying return on the transferred financial instrument is treated for tax purposes as derived simultaneously by more than one of the parties to that arrangement;
dodata se naslednji točki:
“on-market hybrid transfer” means any hybrid transfer that is entered into by a financial trader in the ordinary course of business, and not as part of a structured arrangement;
‚konsolidirana skupina za namene finančnega računovodstva‘ pomeni skupino, ki jo sestavljajo vsi subjekti, ki so v celoti vključeni v konsolidirane računovodske izkaze, pripravljene v skladu z mednarodnimi standardi računovodskega poročanja ali nacionalnim sistemom računovodskega poročanja države članice;
“disregarded permanent establishment” means any arrangement that is treated as giving rise to a permanent establishment under the laws of the head office jurisdiction and is not treated as giving rise to a permanent establishment under the laws of the other jurisdiction.’;
‚strukturirana ureditev‘ pomeni ureditev, ki vključuje hibridno neskladje, pri čemer je cena neskladja vključena v pogoje ureditve, ali ureditev, ki je bila zasnovana tako, da privede do hibridnega neskladja, razen če za davčnega zavezanca ali povezano podjetje ni bilo mogoče razumno pričakovati, da je seznanjeno s hibridnim neskladjem, in ni imelo koristi od vrednosti davčne ugodnosti zaradi hibridnega neskladja.“;
the following points are added:
člen 4 se spremeni:
“consolidated group for financial accounting purposes” means a group consisting of all entities which are fully included in consolidated financial statements drawn up in accordance with the International Financial Reporting Standards or the national financial reporting system of a Member State;
v točki (a) odstavka 5 se točka (ii) nadomesti z naslednjim:
“structured arrangement” means an arrangement involving a hybrid mismatch where the mismatch outcome is priced into the terms of the arrangement or an arrangement that has been designed to produce a hybrid mismatch outcome, unless the taxpayer or an associated enterprise could not reasonably have been expected to be aware of the hybrid mismatch and did not share in the value of the tax benefit resulting from the hybrid mismatch.’;
vsa sredstva in obveznosti se vrednotijo po enaki metodi kot v konsolidiranih računovodskih izkazih, pripravljenih v skladu z mednarodnimi standardi računovodskega poročanja ali nacionalnim sistemom računovodskega poročanja države članice,“;
Article 4 is amended as follows:
odstavek 8 se nadomesti z naslednjim:
in point (a) of paragraph 5, point (ii) is replaced by the following:
Za namene odstavkov od 1 do 7 se lahko davčnemu zavezancu prizna pravica do uporabe konsolidiranih računovodskih izkazov, pripravljenih v skladu z računovodskimi standardi, ki niso mednarodni standardi računovodskega poročanja ali nacionalni sistem računovodskega poročanja države članice.“;
all assets and liabilities are valued using the same method as in the consolidated financial statements drawn up in accordance with the International Financial Reporting Standards or the national financial reporting system of a Member State;’;
člen 9 se nadomesti z naslednjim:
paragraph 8 is replaced by the following:
„Člen 9
For the purposes of paragraphs 1 to 7, the taxpayer may be given the right to use consolidated financial statements prepared under accounting standards other than the International Financial Reporting Standards or the national financial reporting system of a Member State.’;
Hibridna neskladja
Article 9 is replaced by the following:
Če hibridno neskladje privede do dvojnega odbitka:
‘Article 9
se odbitek zavrne v državi članici, ki je jurisdikcija vlagatelja, ter
Hybrid mismatches
če se odbitek v jurisdikciji vlagatelja ne zavrne, se zavrne v državi članici, ki je jurisdikcija plačnika.
To the extent that a hybrid mismatch results in a double deduction:
Kljub temu je tovrsten odbitek možno pobotati z dvojno vključitvijo dohodka, ne glede na to, ali se pojavi v tekočem ali prihodnjem davčnem obdobju.
the deduction shall be denied in the Member State that is the investor jurisdiction; and
Če hibridno neskladje privede do odbitka brez vključitve:
where the deduction is not denied in the investor jurisdiction, the deduction shall be denied in the Member State that is the payer jurisdiction.
se odbitek zavrne v državi članici, ki je jurisdikcija plačnika, ter
Nevertheless, any such deduction shall be eligible to be set off against dual inclusion income whether arising in a current or subsequent tax period.
če se odbitek v jurisdikciji plačnika ne zavrne, se znesek plačila, ki bi drugače privedlo do neskladja, vključi v dohodek v državi članici, ki je jurisdikcija prejemnika plačila.
To the extent that a hybrid mismatch results in a deduction without inclusion:
Država članica zavrne odbitek za vsakršno plačilo s strani davčnega zavezanca, s katerim se neposredno ali posredno financira odbiten dohodek, ki privede do hibridnega neskladja prek transakcije ali serije transakcij med povezanimi podjetji ali transakcij, sklenjenih v okviru strukturirane ureditve, razen če ena od jurisdikcij, vključenih v transakcije ali serije transakcij, opravi enakovredno prilagoditev v zvezi s takšnim hibridnim neskladjem.
the deduction shall be denied in the Member State that is the payer jurisdiction; and
Država članica lahko izključi iz področja uporabe:
where the deduction is not denied in the payer jurisdiction, the amount of the payment that would otherwise give rise to a mismatch outcome shall be included in income in the Member State that is the payee jurisdiction.
točke (b) odstavka 2 tega člena hibridna neskladja, kot so opredeljena v točkah (b), (c), (d) ali (f) prvega pododstavka člena 2(9);
A Member State shall deny a deduction for any payment by a taxpayer to the extent that such payment directly or indirectly funds deductible expenditure giving rise to a hybrid mismatch through a transaction or series of transactions between associated enterprises or entered into as part of a structured arrangement except to the extent that one of the jurisdictions involved in the transaction or series of transactions has made an equivalent adjustment in respect of such hybrid mismatch.
točk (a) in (b) odstavka 2 tega člena hibridna neskladja, ki izhajajo iz plačila obresti na podlagi finančnega instrumenta povezanemu podjetju, kadar:
A Member State may exclude from the scope of:
finančni instrument ima značilnosti, ki vključujejo zamenjavo, reševanje s sredstvi upnikov ali delni odpis;
point (b) of paragraph 2 of this Article hybrid mismatches as defined in points (b), (c), (d) or (f) of the first subparagraph of Article 2(9);
je finančni instrument izdan zgolj z namenom izpolnitve zahtev v zvezi z zmožnostjo pokrivanja izgub, ki se uporabljajo za bančni sektor, in je finančni instrument priznan za takšnega v zahtevah v zvezi z zmožnostjo pokrivanja izgub za davkoplačevalca;
points (a) and (b) of paragraph 2 of this Article hybrid mismatches resulting from a payment of interest under a financial instrument to an associated enterprise where:
je finančni instrument izdan:
the financial instrument has conversion, bail-in or write down features;
v povezavi s finančnimi instrumenti, ki vključujejo zamenjavo, reševanje s sredstvi upnikov ali delni odpis, na ravni nadrejene družbe,
the financial instrument has been issued with the sole purpose of satisfying loss absorbing capacity requirements applicable to the banking sector and the financial instrument is recognised as such in the taxpayer's loss absorbing capacity requirements;
na ravni, potrebni za izpolnjevanje zahtev v zvezi z zmožnostjo pokrivanja izgub, ki se uporabljajo za bančni sektor,
the financial instrument has been issued
ne v okviru strukturirane ureditve; ter
in connection with financial instruments with conversion, bail-in or write down features at the level of a parent undertaking,
skupni neto odbitek za konsolidirano skupino v skladu z ureditvijo ne presega zneska, kakršen bi bil, če bi davčni zavezanec tak finančni instrument izdal neposredno na trg.
at a level necessary to satisfy applicable loss absorbing capacity requirements,
Točka (b) se uporablja do 31. decembra 2022.
not as part of a structured arrangement; and
Če hibridno neskladje vključuje dohodek neupoštevane stalne poslovne enote, ki ni obdavčen v državi članici, v kateri je davčni zavezanec rezident za davčne namene, ta država članica od davčnega zavezanca zahteva, da vključi dohodek, ki bi se drugače pripisal neupoštevani stalni poslovni enoti.
the overall net deduction for the consolidated group under the arrangement does not exceed the amount that it would have been had the taxpayer issued such financial instrument directly to the market.
To se uporablja, razen če mora država članica oprostiti prihodek na podlagi sporazuma o izogibanju dvojnemu obdavčenju, ki ga država članica sklene s tretjo državo.
Point (b) shall apply until 31 December 2022.
Če je hibridni prenos namenjen temu, da privede do olajšave za davčni odtegljaj pri plačilu, ki izhaja iz prenesenega finančnega instrumenta, za več kot eno od udeleženih strani, država članica davčnega zavezanca omeji ugodnost tovrstne olajšave sorazmerno z neto obdavčljivim dohodkom za tako plačilo.“;
To the extent that a hybrid mismatch involves disregarded permanent establishment income which is not subject to tax in the Member State in which the taxpayer is resident for tax purposes, that Member State shall require the taxpayer to include the income that would otherwise be attributed to the disregarded permanent establishment.
vstavita se naslednja člena:
This applies unless the Member State is required to exempt the income under a double taxation treaty entered into by the Member State with a third country.
„Člen 9a
To the extent that a hybrid transfer is designed to produce a relief for tax withheld at source on a payment derived from a transferred financial instrument to more than one of the parties involved, the Member State of the taxpayer shall limit the benefit of such relief in proportion to the net taxable income regarding such payment.’;
Obratna hibridna neskladja
the following Articles are inserted:
Če se eden ali več povezanih nerezidenčnih subjektov, ki so skupaj neposredno udeleženi v najmanj 50 odstotkov glasovalnih pravic, kapitalskih deležev ali pravic do deleža dobička v hibridnem subjektu, ki ima sedež ali je ustanovljen v državi članici, nahajajo v jurisdikciji ali jurisdikcijah, ki hibridni subjekt obravnavajo kot davčnega zavezanca, se šteje, da je hibridni subjekt rezident te države članice, njegovi dohodki pa se obdavčijo, kolikor ta dohodek ni sicer obdavčen v skladu z zakoni države članice ali katere koli druge jurisdikcije.
‘Article 9a
Odstavek 1 se ne uporablja za kolektivni naložbeni nosilec.
Reverse hybrid mismatches
V tem členu kolektivni naložbeni nosilec pomeni naložbeni sklad ali nosilca, ki ima široko lastništvo in diverzificiran portfelj vrednostnih papirjev ter za katerega v državi, v kateri je ustanovljen, velja ureditev za zaščito vlagateljev.
Where one or more associated non-resident entities holding in aggregate a direct or indirect interest in 50 per cent or more of the voting rights, capital interests or rights to a share of profit in a hybrid entity that is incorporated or established in a Member State are located in a jurisdiction or jurisdictions that regard the hybrid entity as a taxable person, the hybrid entity shall be regarded as a resident of that Member State and taxed on its income to the extent that that income is not otherwise taxed under the laws of the Member State or any other jurisdiction.
Člen 9b
Paragraph 1 shall not apply to a collective investment vehicle.
Neskladja glede davčnega rezidentstva
For the purposes of this Article, “collective investment vehicle” means an investment fund or vehicle that is widely held, holds a diversified portfolio of securities and is subject to investor-protection regulation in the country in which it is established.
Če je odbitek plačila, stroškov ali izgube davčnega zavezanca, ki je rezident za davčne namene v dveh ali več jurisdikcijah, odbiten od davčne osnove v obeh jurisdikcijah, država članica davčnega zavezanca zavrne odbitek, če je v drugi jurisdikciji dovoljeno, da se dvojni odbitek pobota z dohodkom, ki ni dvojna vključitev dohodka.
Article 9b
Če sta obe jurisdikciji državi članici, država članica, v kateri se davčni zavezanec ne šteje za rezidenta v skladu s sporazumom o izogibanju dvojnemu obdavčenju med državama članicama, zavrne odbitek.“;
Tax residency mismatches
v členu 10(1) se doda naslednji pododstavek:
To the extent that a deduction for payment, expenses or losses of a taxpayer who is resident for tax purposes in two or more jurisdictions is deductible from the tax base in both jurisdictions, the Member State of the taxpayer shall deny the deduction to the extent that the other jurisdiction allows the duplicate deduction to be set off against income that is not dual-inclusion income.
„Komisija z odstopanjem od prvega pododstavka do 1. januarja 2022 oceni izvajanje členov 9 in 9b ter zlasti posledice oprostitve iz točke (b) člena 9(4) in o tem poroča Svetu.“;
If both jurisdictions are Member States, the Member State where the taxpayer is not deemed to be a resident according to the double taxation treaty between the two Member States concerned shall deny the deduction.’;
v členu 11 se vstavi naslednji odstavek:
in Article 10(1), the following subparagraph is added:
Države članice z odstopanjem od odstavka 1 sprejmejo in objavijo zakone in druge predpise, potrebne za uskladitev s členom 9, do 31. decembra 2019.
‘By derogation from the first subparagraph, the Commission shall evaluate the implementation of Articles 9 and 9b, and in particular the consequences of the exemption set in point (b) of Article 9(4), by 1 January 2022 and report to the Council thereon.’;
Besedila navedenih predpisov takoj sporočijo Komisiji.
in Article 11, the following paragraph is inserted:
Te določbe uporabljajo od 1. januarja 2020.
By way of derogation from paragraph 1, Member States shall, by 31 December 2019, adopt and publish the laws, regulations and administrative provisions necessary to comply with Article 9.
Države članice se v sprejetih predpisih sklicujejo na to direktivo ali pa sklic nanjo navedejo ob njihovi uradni objavi.
They shall communicate to the Commission the text of those provisions without delay.
Način sklicevanja določijo države članice“.
They shall apply those provisions from 1 January 2020.
Člen 2
When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication.
Države članice do 31. decembra 2019 sprejmejo in objavijo zakone in druge predpise, potrebne za uskladitev s to direktivo.
Member States shall determine how such reference is to be made.’.
Komisiji takoj sporočijo besedilo teh predpisov.
Member States shall adopt and publish, by 31 December 2019, the laws, regulations and administrative provisions necessary to comply with this Directive.
Države članice sporočijo Komisiji besedilo temeljnih predpisov nacionalnega prava, sprejetih na področju, ki ga ureja ta direktiva.
They shall forthwith communicate to the Commission the text of those provisions.
Države članice z odstopanjem od odstavka 1 sprejmejo in objavijo zakone in druge predpise, potrebne za uskladitev s členom 9a Direktive (EU) 2016/1164, do 31. decembra 2021.
Member States shall determine how such reference is to be made.
Navedene predpise uporabljajo od 1. januarja 2022.
By way of derogation from paragraph 1, Member States shall, by 31 December 2021, adopt and publish the laws, regulations and administrative provisions necessary to comply with Article 9a of Directive (EU) 2016/1164.
Ta direktiva začne veljati dvajseti dan po objavi v Uradnem listu Evropske unije.
They shall apply those provisions from 1 January 2022.
Člen 4
This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
V Bruslju, 29. maja 2017
Done at Brussels, 29 May 2017.
Mnenje z dne 27. aprila 2017(še ni objavljeno v Uradnem listu).
For the Council
Mnenje z dne 14. decembra 2016 (še ni objavljeno v Uradnem listu).
The President
Direktiva Sveta (EU) 2016/1164 z dne 12. julija 2016 o določitvi pravil proti praksam izogibanja davkom, ki neposredno vplivajo na delovanje notranjega trga (UL L 193, 19.7.2016, str. 1).
Opinion of 27 April 2017 (not yet published in the Official Journal).
Direktiva Sveta 2011/96/EU z dne 30. novembra 2011 o skupnem sistemu obdavčitve matičnih družb in odvisnih družb iz različnih držav članic (UL L 345, 29.12.2011, str. 8).
Opinion of 14 December 2016 (not yet published in the Official Journal).
Končna poročila o 15 ukrepih OECD za preprečevanje erozije davčne osnove in preusmerjanja dobička so bila sporočena javnosti 5. oktobra 2015.
Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market (OJ L 193, 19.7.2016, p. 1).
Svet je te prispevke pozdravil v sklepih z dne 8. decembra 2015.
Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ L 345, 29.12.2011, p. 8).
V njih je poudaril, da je treba poiskati skupne, a prilagodljive rešitve na ravni Unije v skladu s sklepi OECD o preprečevanju erozije davčne osnove in preusmerjanja dobička.