natgillin/translations-raw huggingface dataset:
details of the relevant facts and circumstances of the case (including details of structure of the transaction and of the relationship between the affected person and the other parties to the relevant transactions, as well as any facts determined in good faith in a mutual binding agreement between the affected person and the tax administration, where applicable) and more specifically, the nature and the date of the actions giving rise to the question in dispute (including, where applicable, details of same income received in the other Member State and of inclusion of such income in the taxable income in the other Member State, and details of the tax charged or that will be charged in relation to such income in the other Member State), as well as the related amounts in the currencies of the Member States concerned, with a copy of any supporting documents;
Takšen sporazum ali konvencija velja za sporazum ali konvencijo, ki se uporablja za namene te direktive;
reference to the applicable national rules and to the agreement or convention referred to in Article 1; where more than one agreement or convention is applicable, the affected person making the complaint shall specify which agreement or convention is being interpreted in relation to the relevant question in dispute.
naslednje informacije, ki jih predloži zadevna oseba, ki je vložila pritožbo pri pristojnih organih, vključno s kopijami morebitnih dokazil:
Such agreement or convention shall be the applicable agreement or convention for the purposes of this Directive;
pojasnilo, zakaj zadevna oseba meni, da obstaja vprašanje spora;
the following information provided by the affected person who presented the complaint to the competent authorities, together with copies of any supporting documents:
podrobnosti o morebitnih pritožbah in pravdnih postopkih, ki jih je zadevna oseba začela v zvezi z zadevnimi transakcijami, ter morebitnih sodnih odločbah, ki zadevajo vprašanje spora;
an explanation of why the affected person considers that there is a question in dispute;
zaveza zadevne osebe, da bo čim bolj popolno in čim hitreje odgovorila na vse ustrezne zahteve pristojnih organov ter na zahtevo pristojnih organov predložila vso dokumentacijo;
the details of any appeals and litigation initiated by the affected person regarding the relevant transactions and of any court decisions concerning the question in dispute;
izvod končne odločitve o odmeri davka v obliki končnega uradnega obvestila o odmeri davka, poročila davčne revizije ali drugega enakovrednega dokumenta, ki utemeljuje vprašanje spora, in izvod drugih dokumentov, ki so jih davčni organi izdali v zvezi z vprašanjem spora, kadar je to ustrezno;
a commitment by the affected person to respond as completely and quickly as possible to all appropriate requests made by a competent authority and to provide any documentation at the request of the competent authorities;
informacije o morebitnih pritožbah, ki jih je zadevna oseba vložila v okviru drugega postopka medsebojnega dogovora ali drugega postopka reševanja sporov, kakor je določeno v členu 16(5), in izrecna zaveza zadevne osebe, da bo, če je to ustrezno, spoštovala določbe člena 16(5).
a copy of the final tax assessment decision in the form of a final tax assessment notice, tax audit report or other equivalent document leading to the question in dispute and a copy of any other documents issued by the tax authorities with regard to the question in dispute where relevant;
vse specifične dodatne informacije, ki jih zahtevajo pristojni organi, in za katere se meni, da so potrebne za temeljito obravnavo te zadeve.
information on any complaint submitted by the affected person under another mutual agreement procedure or under another dispute resolution procedure as defined in Article 16(5) and an express commitment by the affected person that he will abide by the provisions of Article 16(5), if applicable;
Pristojni organi vsake od zadevnih držav članic lahko zahtevajo informacije iz točke (f) odstavka 3 v treh mesecih od prejema pritožbe.
any specific additional information requested by the competent authorities that is considered necessary to undertake the substantive consideration of the particular case.
Pristojni organi lahko zatem v okviru postopka medsebojnega dogovora iz člena 4 zahtevajo dodatne informacije, če menijo, da je to potrebno.
The competent authorities of each of the Member States concerned may request the information referred to in point (f) of paragraph 3 within 3 months from the receipt of the complaint.
Nacionalno pravo se uporablja za varovanje informacij in varstvo trgovinskih, poslovnih, industrijskih ali poklicnih skrivnosti oziroma trgovinskih postopkov.
Further requests for information may be made during the mutual agreement procedure under Article 4 if the competent authorities consider this to be necessary.
Zadevna oseba, ki prejme zahtevo v skladu s točko (f) odstavka 3, se nanjo odzove v treh mesecih po prejemu.
National laws regarding the protection of information and the protection of trade, business, industrial or professional secret or trade processes shall apply.
Izvod tega odgovora hkrati pošlje tudi pristojnim organom drugih zadevnih držav članic.
An affected person that receives a request in accordance with point (f) of paragraph 3 shall reply within 3 months of receiving the request.
Pristojni organi vseh zadevnih držav članic sprejmejo odločitev o sprejetju ali zavrnitvi pritožbe v šestih mesecih od prejema pritožbe ali v šestih mesecih od prejema informacij iz točke (f) odstavka 3, karkoli nastopi pozneje.
A copy of this reply shall also be sent simultaneously to the competent authorities of the other Member States concerned.
Pristojni organi o svoji odločitvi brez odlašanja obvestijo zadevno osebo in pristojne organe drugih držav članic.
The competent authorities of each of the Member States concerned shall take a decision on the acceptance or rejection of the complaint within 6 months of the receipt thereof or within 6 months of the receipt of the information referred to in point (f) of paragraph 3, whichever is later.
Pristojni organ se lahko odloči, da v šestih mesecih od prejema pritožbe ali v šestih mesecih od prejema informacij iz točke (f) odstavka 3, karkoli nastopi pozneje, vprašanje spora reši enostransko brez vključitve drugih pristojnih organov zadevnih držav članic.
The competent authorities shall inform the affected person and the competent authorities of the other Member States of their decision without delay.
V tem primeru zadevni pristojni organ o tem brez odlašanja uradno obvesti zadevno osebo in druge pristojne organe zadevnih držav članic, s čimer se postopki na podlagi te direktive zaključijo.
Within the period of 6 months from the receipt of a complaint, or within 6 months of the receipt of the information referred to in point (f) of paragraph 3, whichever is later, a competent authority may decide to resolve the question in dispute on a unilateral basis, without involving the other competent authorities of the Member States concerned.
Zadevna oseba, ki želi pritožbo umakniti, istočasno predloži pisno obvestilo o umiku vsem pristojnim organom zadevnih držav članic.
In such case, the relevant competent authority shall notify the affected person and the other competent authorities of the Member States concerned without delay, following which the proceedings under this Directive shall be terminated.
S takšnim uradnim obvestilom se vsi postopki na podlagi te direktive zaključijo s takojšnjim učinkom.
An affected person that wishes to withdraw a complaint shall simultaneously submit a written notification of withdrawal to each of the competent authorities of the Member States concerned.
Pristojni organi držav članic, ki prejmejo takšno uradno obvestilo brez odlašanja obvestijo druge pristojne organe zadevnih držav članic o zaključku postopkov.
Such notification shall terminate all proceedings under this Directive with immediate effect.
Če iz kakršnih koli razlogov vprašanje spora preneha obstajati, se s takojšnjim učinkom zaključijo vsi postopki iz te direktive, pristojni organi zadevnih držav članic pa zadevne osebe brez odlašanja obvestijo o tem stanju in splošnih razlogih zanj.
Competent authorities of the Members States who receive such a notification shall inform the other competent authorities of the Member States concerned of the termination of proceedings without delay.
Člen 4
If for any reason a question in dispute ceases to exist, all proceedings under this Directive shall terminate with immediate effect, and the competent authorities of the Member States concerned shall inform the affected person of this state of affairs and of the general reasons therefore without delay.
Postopek medsebojnega dogovora
Article 4
Kadar pristojni organi zadevnih držav članic sprejmejo pritožbo, si prizadevajo vprašanja spora rešiti z medsebojnim dogovorom v dveh letih od zadnjega uradnega obvestila ene od držav članic o odločitvi o sprejetju pritožbe.
Mutual agreement procedure
Obdobje dveh let iz prvega pododstavka se lahko na zahtevo pristojnega organa zadevne države članice, naslovljeno na vse druge pristojne organe zadevnih držav članic, podaljša še za največ eno leto, če pristojni organ prosilec tako zahtevo pisno utemelji.
Where the competent authorities of the Member States concerned accept a complaint, they shall endeavour to resolve the question in dispute by mutual agreement within 2 years, starting from the last notification of a decision of one of the Member States on the acceptance of the complaint.
Ko pristojni organi držav članic dosežejo dogovor o rešitvi vprašanja spora v roku iz odstavka 1, pristojni organ vsake od zadevnih držav članic o tem dogovoru brez odlašanja uradno obvesti zadevno osebo na podlagi odločitve, ki organ zavezuje in je za zadevno osebo izvršljiva, če ta odločitev sprejme in se odpove pravici do vseh drugih pravnih sredstev, kadar je to ustrezno.
The period of 2 years referred to in the first subparagraph may be extended by up to 1 year at the request of a competent authority of a Member State concerned to all of the other competent authorities of the Member States concerned, if the requesting competent authority provides written justification.
Če so postopki v zvezi z drugimi pravnimi sredstvi že začeli teči, postane odločitev zavezujoča in izvršljiva šele, ko zadevna oseba pristojnim organom zadevnih držav članic dokaže, da je sprejela ukrepe za zaključek teh postopkov.
Once the competent authorities of the Member States have reached an agreement as to how to resolve the question in dispute within the period provided for in paragraph 1, the competent authority of each of the Member States concerned shall, without delay, notify this agreement to the affected person, as a decision that is binding on the authority and enforceable by the affected person, subject to the affected person accepting the decision and renouncing the right to any other remedy, where applicable.
Takšno dokazilo se predloži najpozneje šestdeset dni od datuma, ko je bila zadevna oseba uradno obveščena o takšnem dogovoru.
Where proceedings regarding such other remedies have already commenced, the decision shall only become binding and enforceable once the affected person has provided evidence to the competent authorities of the Member States concerned that action has been taken to terminate those proceedings.
Odločitev se izvrši brez odlašanja ne glede na morebitne roke, ki jih določa nacionalno pravo zadevnih držav članic.
Such evidence shall be provided not later than 60 days from the date on which such decision was notified to the affected person.
Če pristojni organi zadevnih držav članic ne dosežejo dogovora o rešitvi vprašanja spora v roku iz odstavka 1, pristojni organ vsake od zadevnih držav članic zadevno osebo obvesti o splošnih razlogih za neuspeh pri doseganju dogovora.
The decision shall then be implemented without delay, irrespective of any time limits prescribed by the national law of the Member States concerned.
Člen 5
Where the competent authorities of the Member States concerned have not reached an agreement on how to resolve the question in dispute within the period provided for in paragraph 1, the competent authority of each of the Member States concerned shall inform the affected person indicating the general reasons for the failure to reach agreement.
Odločitev pristojnega organa o pritožbi
Article 5
Pristojni organi zadevnih držav članic se lahko v roku iz člena 3(5) odločijo zavrniti pritožbo, če:
Competent authority decision concerning the complaint
pritožba ne vsebuje informacij, zahtevanih v skladu s členom 3(3) (vključno z informacijami, zahtevanimi v skladu s členom 3(3)(f), ki niso bile predložene v roku, določenem v členu 3(4));
The competent authority of a Member State concerned may decide to reject a complaint within the period provided for in Article 3(5) if:
ni vprašanja spora ali
the complaint lacks information required under Article 3(3) (including any information requested under Article 3(3)(f) that was not submitted within the deadline specified in Article 3(4));
pritožba ni bila vložena v triletnem obdobju iz člena 3(1).
there is no question in dispute; or
Pristojni organ v obvestilu zadevni osebi v skladu z določbami člena 3(5) predstavi splošne razloge za takšno zavrnitev.
the complaint was not submitted within the 3-year period set out in Article 3(1).
Kadar pristojni organ zadevne države članice v roku, določenem v členu 3(5), ne sprejme odločitve glede pritožbe, se šteje, da je ta pristojni organ pritožbo sprejel.
When informing the affected person in accordance with the provisions of Article 3(5), the competent authority shall provide the general reasons for its rejection.
V primeru, da so vsi pristojni organi zadevnih držav članic zavrnili pritožbo, se lahko zadevna oseba pritoži zoper odločitev pristojnih organov zadevnih držav članic v skladu z nacionalnimi pravili.
Where a competent authority of a Member State concerned has not taken a decision on the complaint within the time provided for in Article 3(5), the complaint shall be deemed to be accepted by that competent authority.
Zadevna oseba, ki koristi to pravico do pritožbe, ne more vložiti zahteve v skladu s členom 6(1)(a):
The affected person shall be entitled to appeal against the decision of the competent authorities of the Member States concerned in accordance with national rules where all competent authorities of the Member States concerned have rejected the complaint.
dokler se je v skladu z zakonodajo zadevne države članice zoper odločitev še mogoče pritožiti;
An affected person who exercises this appeal right shall be barred from making a request under Article 6(1)(a):
dokler se je zoper zavrnitev v okviru pritožbenega postopka zadevne države članice še mogoče pritožiti ali
while the decision is still under appeal according to the laws of the Member State concerned;
če je bila odločitev o zavrnitvi potrjena v pritožbenem postopku iz točke (a), vendar pa v eni od zadevnih držav članic ni mogoče odstopati od odločitve zadevnega sodišča ali drugih sodnih organov.
where the rejection decision can still be further appealed under the appeal procedure of the Member States concerned; or
Če je zadevna oseba uveljavljala pravico do pritožbe, se odločitev zadevnega sodišča ali drugega sodnega organa obravnava v smislu člena 6(1)(a).
when a rejection decision has been confirmed under the appeal procedure in point (a) but it is not possible to derogate from the decision of the relevant court or other judicial bodies in any of the Member States concerned.
Člen 6
Where the appeal right has been exercised, the decision of the relevant court or other judicial body shall be considered for the purposes of Article 6(1)(a).
Reševanje sporov pred svetovalno komisijo
Article 6
Pristojni organi zadevnih držav članic na zahtevo zadevne osebe ustanovijo svetovalno komisijo v skladu s členom 8, če
Dispute resolution by the Advisory Commission
pritožbo, ki jo je vložila ta zadevna oseba, v skladu s členom 5(1) zavrne vsaj eden – vendar ne vsi – pristojni organi zadevnih držav članic ali
Upon a request made by the affected person to the competent authorities of the Member States concerned, an advisory commission (an ‘Advisory Commission’) shall be set up by such competent authorities in accordance with Article 8 where:
so pristojni organi zadevnih držav članic sprejeli pritožbo, ki jo je vložila zadevna oseba, vendar pa se niso uspeli sporazumeti o tem, kako z medsebojnim dogovorom rešiti vprašanje spora v roku iz člena 4(1).
the complaint submitted by such affected person was rejected under Article 5(1) by at least one, but not all of the competent authorities of Member States concerned; or
Zadevna oseba lahko takšno zahtevo predloži le, če v skladu z veljavnimi nacionalnimi pravili o zavrnitvi iz člena 5(1): pritožbe ni mogoče vložiti, v teku ni nobenega pritožbenega postopka ali se je zadevna oseba uradno odrekla svoji pravici do pritožbe.
the competent authorities of the Member States concerned had accepted the complaint that was submitted by the affected person but failed to reach an agreement on how to resolve the question in dispute by mutual agreement within the time limit provided for in Article 4(1).
Zahteva vključuje izjavo o tem.
The affected person may only make such a request if, in accordance with any applicable national rules against a rejection referred to in Article 5(1): no appeal can be made; no appeal is pending; or the affected person has formally renounced his right of appeal.
Zadevna oseba vloži pisno zahtevo o ustanovitvi svetovalne komisije najpozneje v 50 dneh od datuma prejema uradnega obvestila na podlagi člena 3(5) ali 4(3) ali 50 dni od datuma izreka odločitve zadevnega sodišča ali sodnega organa iz člena 5(3), odvisno od primera.
The request shall include a declaration to this effect.
Svetovalna komisija se ustanovi najpozneje v 120 dneh od prejema takšne zahteve; predsedujoči o tem brez odlašanja obvesti zadevno osebo.
The affected person shall make the request to set up an Advisory Commission in writing, not later than 50 days from the date of receipt of the notification under Articles 3(5) or 4(3) or 50 days from the date of delivery of the decision by the relevant court or judicial body under Article 5(3), as the case may be.
Svetovalna komisija, ustanovljena v primeru iz točke (a) odstavka 1, sprejme odločitev o sprejetju pritožbe v šestih mesecih od datuma njene ustanovitve.
The Advisory Commission shall be set up not later than 120 days from the receipt of such request, and once set up, its chair shall inform the affected person thereof without delay.
Pristojne organe o svoji odločitvi uradno obvesti v tridesetih dneh po njenem sprejetju.
The Advisory Commission set up in the case of point (a) of paragraph 1 shall adopt a decision on the acceptance of the complaint within 6 months from the date of its establishment.
Kadar svetovalna komisija potrdi, da so izpolnjeni vsi pogoji iz člena 3, se na zahtevo enega od pristojnih organov začne postopek medsebojnega dogovora iz člena 4.
It shall notify the competent authorities of its decision within 30 days of the adoption thereof.
Zadevni pristojni organ o tej zahtevi uradno obvesti svetovalno komisijo, druge zadevne pristojne organe in zadevno osebo.
Where the Advisory Commission has confirmed that all of the requirements under Article 3 have been satisfied, the mutual agreement procedure provided for in Article 4 shall be initiated at the request of one of the competent authorities.
Obdobje iz člena 4(1) začne teči od datuma uradnega obvestila o odločitvi svetovalne komisije glede dopustnosti pritožbe.
The competent authority concerned shall notify the Advisory Commission, the other competent authorities concerned and the affected person of that request.
Kadar v šestdesetih dneh od datuma uradnega obvestila o odločitvi svetovalne komisije noben pristojni organ ne zahteva sprožitve postopka medsebojnega dogovora, svetovalna komisija da mnenje o tem, kako rešiti vprašanja spora, kot je določeno v členu 14(1).
The period provided for in Article 4(1) shall start from the date of the notification of the decision taken by the Advisory Commission of the acceptance of the complaint.
V takšnem primeru se za namene člena 14(1) šteje, da je bila svetovalna komisija ustanovljena na dan, ko se je navedenih šestdeset dni izteklo.
Where none of the competent authorities has requested initiation of the mutual agreement procedure within 60 days of the date of the notification of the decision of the Advisory Commission, the Advisory Commission shall provide an opinion on how to resolve the question in dispute as provided for in Article 14(1).
V primeru točke (b) prvega pododstavka odstavka 1 tega člena svetovalna komisija predloži mnenje o tem, kako rešiti vprašanje spora, v skladu s členom 14(1).
In such a case, for the purposes of Article 14(1), the Advisory Commission shall be deemed to have been set up on the date on which that 60-day period expired.
Člen 7
In the case of point (b) of the first subparagraph of paragraph (1) of this Article, the Advisory Commission shall deliver an opinion on how to resolve the question in dispute in accordance with Article 14(1).
Imenovanja s strani pristojnih sodišč ali nacionalnega organa za imenovanja
Article 7
Če svetovalna komisija ni ustanovljena v obdobju iz člena 6(1), države članice zagotovijo, da se lahko ustrezna zadevna oseba obrne na pristojno sodišče ali na kateri koli drug organ ali osebo, ki je v skladu z nacionalno zakonodajo pristojna za izvajanje takšne funkcije (nacionalni organ za imenovanja), da se ustanovi svetovalna komisija.
Appointments by competent courts or national appointing body
Kadar pristojni organ države članice ne imenuje vsaj ene ugledne neodvisne osebe in njenega namestnika, lahko ustrezna zadevna oseba od pristojnega sodišča ali nacionalnega organa za imenovanja v tej državi članici zahteva, da to imenuje ugledno neodvisno osebo in namestnika s seznama iz člena 9.
If an Advisory Commission is not set up within the period provided for in Article 6(1), Member States shall provide that the relevant affected person may apply to a competent court or to any other body or person designated in their national law for the carrying out of such function (national appointing body) to set up the Advisory Commission.
Če tega ne storijo pristojni organi vseh zadevnih držav članic, lahko zadevna oseba od pristojnega sodišča ali nacionalnega organa za imenovanja v vsaki državi članici zahteva, da imenuje dve ugledni neodvisni osebi s seznama iz člena 9.
Where the competent authority of a Member State has failed to appoint at least one independent person of standing and a substitute, the affected person may request the competent court or national appointing body in that Member State to appoint an independent person of standing and a substitute from the list referred to in Article 9.
Tako imenovane ugledne neodvisne osebe določijo predsednika z žrebom imen s seznama neodvisnih oseb v skladu s členom 8(3).
If the competent authorities of all Member States concerned have failed to do so, the affected person may request the competent courts or national appointing body of each Member State to appoint the two independent persons of standing from the list referred to in Article 9.
Če je v postopek vključena več kot ena zadevna oseba, te vložijo vlogo za imenovanje uglednih neodvisnih oseb in njihovih namestnikov vsaka v svoji državi prebivališča, če pa je vključena samo ena zadevna oseba, ta tako vlogo vloži v državah članicah, katerih pristojni organi niso imenovali najmanj ene ugledne neodvisne osebe in njenega namestnika.
Those independent persons of standing shall appoint the chair by drawing lots from the list of independent persons according to Article 8(3).
Zahteva za imenovanje neodvisnih oseb in njihovih namestnikov na podlagi odstavka 1 tega člena se predloži pristojnemu sodišču države članice ali nacionalnemu organu za imenovanja šele po koncu 120-dnevnega obdobja iz člena 6(1) in v tridesetih dneh po koncu navedenega obdobja.