natgillin/translations-raw huggingface dataset:
To ensure the proper functioning of the internal market and to prevent loopholes in the proposed framework of rules, the reporting obligation should be placed upon all actors that are usually involved in designing, marketing, organising or managing the implementation of a reportable cross-border transaction or a series of such transactions, as well as those who provide assistance or advice.
Da bi se zagotovilo pravilno delovanje notranjega trga in preprečilo nastajanje vrzeli v predlaganem okviru pravil, bi bilo treba obveznost poročanja naložiti vsem akterjem, ki so navadno udeleženi pri oblikovanju, trženju, organizaciji ali upravljanju izvajanja čezmejnih transakcij, o katerih se poroča, ali niza takšnih transakcij, ter tudi vsem, ki pri tem nudijo pomoč ali svetovanje.
It should not be ignored either that, in certain cases, the reporting obligation would not be enforceable upon an intermediary due to a legal professional privilege or where there is no intermediary because, for instance, the taxpayer designs and implements a scheme in-house.
Prav tako ne bi smeli spregledati, da obveznost poročanja v določenih primerih za posrednika ne bi bila izvršljiva zaradi varovanja zakonsko predpisane poklicne skrivnosti ali v primerih, ko posrednika ni, ker na primer davčni zavezanec shemo oblikuje in izvaja interno.
It would thus be crucial that, in such circumstances, tax authorities do not lose the opportunity to receive information about tax-related arrangements that are potentially linked to aggressive tax planning.
Ključnega pomena bi bilo, da davčni organi v takih okoliščinah ne izgubijo priložnosti pridobiti informacije o z davki povezanih aranžmajih, ki so potencialno povezani z agresivnim davčnim načrtovanjem.
It would therefore be necessary to shift the reporting obligation to the taxpayer who benefits from the arrangement in such cases.
Zato bi bilo v takih primerih treba obveznost poročanja prenesti na davčnega zavezanca, ki ima koristi od tega aranžmaja.
Aggressive tax-planning arrangements have evolved over the years to become increasingly more complex and are always subject to constant modifications and adjustments as a reaction to defensive countermeasures by the tax authorities.
Aranžmaji agresivnega davčnega načrtovanja so z leti postali vse bolj zapleteni ter se vedno spreminjajo in prilagajajo v odziv na obrambne protiukrepe davčnih organov.
Taking this into consideration, it would be more effective to endeavour to capture potentially aggressive tax-planning arrangements through the compiling of a list of the features and elements of transactions that present a strong indication of tax avoidance or abuse rather than to define the concept of aggressive tax planning.
Ob upoštevanju tega bi bilo učinkoviteje, če bi aranžmaje potencialno agresivnega davčnega načrtovanja poskušali zajeti s pripravo seznama značilnosti in elementov transakcij, ki močno kažejo na izogibanje davkom ali davčno zlorabo, kot pa da bi opredelili pojem agresivnega davčnega načrtovanja.
Those indications are referred to as ‘hallmarks’.
Ti znaki so opredeljeni kot „prepoznavne značilnosti“.
Given that the primary objective of this Directive concerning the reporting of potentially aggressive cross-border tax-planning arrangements should focus on ensuring the proper functioning of the internal market, it is critical not to regulate at the level of the Union beyond what is necessary to achieve the envisaged aims.
Glede na to, da naj bi bil glavni cilj te direktive glede poročanja o čezmejnih aranžmajih potencialno agresivnega davčnega načrtovanja osredotočen na zagotavljanje pravilnega delovanja notranjega trga, je bistveno, da pri tem na ravni Unije ne bi urejali več, kot je potrebno za dosego predvidenih ciljev.
This is why it would be necessary to limit any common rules on reporting to cross-border situations, namely those involving either more than one Member State or a Member State and a third country.
Zato bi bilo primerno, da se vsa skupna pravila o poročanju omejijo na čezmejne primere, in sicer na primere, ki vključujejo bodisi več kot eno državo članico bodisi državo članico in tretjo državo.
In such circumstances, due to the potential impact on the functioning of the internal market, one can justify the need for enacting a common set of rules, rather than leaving the matter to be dealt with at the national level.
V takih okoliščinah je zaradi možnega vpliva na delovanje notranjega trga mogoče utemeljiti potrebo po sprejetju skupnega sklopa pravil, namesto da bi zadevo prepustili obravnavanju na nacionalni ravni.
A Member State could take further national reporting measures of a similar nature, but any information collected in addition to what is reportable in accordance with this Directive should not be communicated automatically to the competent authorities of the other Member States.
Država članica bi lahko sprejela podobne dodatne nacionalne ukrepe glede poročanja, vendar pa pristojnim organom drugih držav članic naj ne bi avtomatično sporočala kakršnih koli drugih informacij kot tistih, ki jih je v skladu s to direktivo treba sporočati.
That information could be exchanged on request or spontaneously according to applicable rules.
Te informacije bi lahko izmenjala na zaprosilo ali spontano v skladu z veljavnimi pravili.
Considering that the reportable arrangements should have a cross-border dimension, it would be important to share the relevant information with the tax authorities in other Member States in order to ensure the maximum effectiveness of this Directive in deterring aggressive tax-planning practices.
Glede na to, da bi morali imeti aranžmaji, o katerih se poroča, čezmejno razsežnost, bi bilo pomembno posredovati zadevne informacije davčnim organom v drugih državah članicah, da bi se zagotovilo kar največjo učinkovitost te direktive pri preprečevanju praks agresivnega davčnega načrtovanja.
The mechanism for the exchange of information in the context of advance cross-border rulings and advance pricing arrangements should also be used to accommodate the mandatory and automatic exchange of reportable information on potentially aggressive cross-border tax-planning arrangements amongst tax authorities in the Union.
Mehanizem za izmenjavo informacij v okviru vnaprejšnjih davčnih stališč s čezmejnim učinkom in vnaprejšnjih cenovnih sporazumov bi bilo treba uporabiti tudi za obvezno in avtomatično izmenjavo informacij o čezmejnih aranžmajih potencialno agresivnega davčnega načrtovanja, o katerih se poroča, med davčnimi organi v Uniji.
In order to facilitate the automatic exchange of information and enhance the efficient use of resources, exchanges should be carried out through the common communication network (‘CCN’) developed by the Union.
Zaradi lažje avtomatične izmenjave informacij in učinkovitejše rabe virov bi morala izmenjava potekati prek skupnega komunikacijskega omrežja (v nadaljnjem besedilu: omrežje CCN), ki ga je razvila Unija.
In this context, information would be recorded in a secure central directory on administrative cooperation in the field of taxation.
V tem okviru bi bile informacije shranjene v varno osrednjo podatkovno zbirko za upravno sodelovanje na področju obdavčevanja.
Member States should have to implement a series of practical arrangements, including measures to standardise the communication of all requisite information through the creation of a standard form.
Države članice bi morale izvesti vrsto praktičnih postopkov, vključno z ukrepi za standardizacijo sporočanja vseh zahtevanih informacij z oblikovanjem standardnega obrazca.
This should also involve specifying the linguistic requirements for the envisaged exchange of information and upgrading the CCN accordingly.
To bi moralo vključevati tudi opredelitev jezikovnih zahtev za predvideno izmenjavo informacij in ustrezno nadgradnjo omrežja CCN.
In order to minimise costs and administrative burdens both for tax administrations and intermediaries and to ensure the effectiveness of this Directive in deterring aggressive tax-planning practices, the scope of automatic exchange of information in relation to reportable cross-border arrangements within the Union should be consistent with international developments.
Da bi čim bolj zmanjšali stroške in upravno obremenitev za davčne uprave in posrednike ter zagotovili učinkovitost te direktive pri odvračanju od praks agresivnega davčnega načrtovanja, bi moral biti obseg avtomatične izmenjave informacij v zvezi s čezmejnimi aranžmaji, o katerih se poroča, v okviru Unije skladen z mednarodnim razvojem.
A specific hallmark should be introduced to address arrangements designed to circumvent reporting obligations involving automatic exchanges of information.
Uvesti bi bilo treba posebno prepoznavno značilnost za obravnavo aranžmajev, zasnovanih za izogibanje obveznostim poročanja, ki vključujejo avtomatično izmenjavo informacij.
For the purposes of that hallmark, agreements on the automatic exchange of financial account information under the CRS should be treated as equivalent to the reporting obligations laid down in Article 8(3a) of Directive 2014/107/EU and in Annex I thereto.
Za namene te prepoznavne značilnosti bi bilo treba sporazume o avtomatični izmenjavi informacij o finančnih računih na podlagi skupnega standarda poročanja obravnavati enako kot obveznosti poročanja iz člena 8(3a) Direktive 2014/107/EU in Priloge 1 k navedeni direktivi.
In implementing the parts of this Directive addressing CRS avoidance arrangements and arrangements involving legal persons or legal arrangements or any other similar structures, Member States could use the work of the OECD, and more specifically its Model Mandatory Disclosure Rules for Addressing CRS Avoidance Arrangements and Opaque Offshore Structures and its Commentary, as a source of illustration or interpretation, in order to ensure consistency of application across Member States, insofar those texts are aligned with the provisions of Union law.
Pri izvajanju tistih delov te direktive, ki se nanašajo na aranžmaje za izogibanje skupnim standardom poročanja in aranžmaje, ki vključujejo pravne osebe ali pravne aranžmaje ali katere koli druge podobne strukture, bi se države članice lahko zaradi ponazoritve ali razlage oprle na delo OECD, in natančneje na njena vzorčna pravila o obveznem razkritju za obravnavanje aranžmajev za izogibanje skupnim standardom poročanja in nepreglednih offshore struktur, pa tudi na spremljajoča pojasnila, da bi, kolikor so ta besedila skladna z določbami prava Unije, zagotovile dosledno uporabo v vseh državah članicah.
While direct taxation remains within the competence of Member States, it is appropriate to refer to a corporate tax rate of zero or almost zero, solely for the purpose of clearly defining the scope of the hallmark that covers arrangements involving cross-border transactions, which should be reportable under Directive 2011/16/EU by intermediaries or, as appropriate, taxpayers, and about which the competent authorities should exchange information automatically.
Čeprav so za neposredno obdavčitev še vedno pristojne države članice, je ustrezno navesti stopnjo davka od dohodkov pravnih oseb, ki je ničelna ali skoraj ničelna, samo zato, da bi jasno opredelili področje uporabe prepoznavne značilnosti, ki zajema aranžmaje, ki vključujejo čezmejne transakcije, o katerih bi morali posredniki, ali po potrebi davkoplačevalci, poročati v skladu z Direktivo 2011/16/EU in o katerih bi se morala izmenjava informacij med pristojnimi organi izvajati avtomatično.
Moreover, it is appropriate to recall that aggressive cross-border tax-planning arrangements, the main purpose or one of the main purposes of which is to obtain a tax advantage that defeats the object or purpose of the applicable tax law, are subject to the general anti-abuse rule as set out in Article 6 of Council Directive (EU) 2016/1164.
Poleg tega bi bilo treba opozoriti, da za čezmejne aranžmaje agresivnega davčnega načrtovanja, pri katerih je glavni namen ali eden od glavnih namenov pridobitev davčne ugodnosti, ki izničuje cilj ali namen veljavne davčne zakonodaje, velja splošno pravilo o preprečevanju zlorab, kot je določeno v členu 6 Direktive Sveta (EU) 2016/1164.
In order to improve the prospects for the effectiveness of this Directive, Member States should lay down penalties against the violation of national rules that implement this Directive.
Da bi bilo več možnosti za učinkovitost te direktive, bi morale države članice določiti kazni za kršitve nacionalnih predpisov, s katerimi se ta direktiva izvaja.
In order to ensure uniform conditions for the implementation of this Directive and in particular for the automatic exchange of information between tax authorities, implementing powers should be conferred on the Commission to adopt a standard form with a limited number of components, including the linguistic arrangements.
Za zagotovitev enotnih pogojev izvajanja te direktive, zlasti za avtomatično izmenjavo informacij med davčnimi organi, bi bilo treba na Komisijo prenesti izvedbena pooblastila za sprejetje standardnega obrazca z omejenim številom elementov, vključno z jezikovno ureditvijo.
For the same reason, implementing powers should also be conferred on the Commission to adopt the necessary practical arrangements for upgrading the central directory on administrative cooperation in the field of taxation.
Iz istega razloga bi bilo treba na Komisijo prenesti izvedbena pooblastila za sprejetje potrebnih praktičnih postopkov za nadgradnjo osrednje podatkovne zbirke za upravno sodelovanje na področju obdavčevanja.
The European Data Protection Supervisor was consulted in accordance with Article 28(2) of Regulation (EC) No 45/2001 of the European Parliament and of the Council.
V skladu s členom 28(2) Uredbe (EU) št. 45/2001 Evropskega parlamenta in Sveta. je bilo opravljeno posvetovanje z Evropskim nadzornikom za varstvo podatkov.
Any processing of personal data carried out within the framework of this Directive must comply with Directive 95/46/EC of the European Parliament and of the Council and Regulation (EC) No 45/2001.
Vsaka obdelava osebnih podatkov, ki se izvede v okviru te direktive, mora biti v skladu z Direktivo 95/46/ES Evropskega parlamenta in Sveta in Uredbo (ES) št. 45/2001.
Since the objective of this Directive, namely to improve the functioning of the internal market by discouraging the use of aggressive cross-border tax-planning arrangements, cannot sufficiently be achieved by the Member States but can rather, by reason of the fact that it targets schemes which are developed to potentially take advantage of market inefficiencies that originate in the interaction amongst disparate national tax rules, 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.
Ker cilja te direktive, in sicer izboljšanja delovanja notranjega trga z odvračanjem od uporabe čezmejnih aranžmajev agresivnega davčnega načrtovanja, države članice ne morejo zadovoljivo doseči, temveč se zaradi usmerjenosti v aranžmaje, zasnovane za potencialno izkoriščanje tržnih pomanjkljivosti, ki izvirajo iz interakcije med različnimi nacionalnimi davčnimi pravili, lažje doseže na ravni Unije, lahko Unija sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 Pogodbe o Evropski uniji.
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, especially considering that it is limited to cross-border arrangements concerning either more than one Member State or a Member State and a third country.
V skladu z načelom sorazmernosti iz navedenega člena ta direktiva ne presega tistega, kar je potrebno za doseganje navedenega cilja, zlasti glede na to, da je omejena na čezmejne aranžmaje bodisi v več kot eni državi članici bodisi v državi članici in tretji državi.
Directive 2011/16/EU should therefore be amended accordingly,
Direktivo 2011/16/EU bi bilo zato treba ustrezno spremeniti –
point 9 is amended as follows:
točka 9 se spremeni:
in the first subparagraph, point (a) is replaced by the following:
v prvem pododstavku se točka (a) nadomesti z naslednjim:
for the purposes of Article 8(1) and Articles 8a, 8aa and 8ab, the systematic communication of predefined information to another Member State, without prior request, at pre-established regular intervals.
v členu 8(1) ter členih 8a, 8aa in 8ab, sistematično sporočanje vnaprej opredeljenih informacij drugi državi članici brez predhodnega zaprosila in 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(1) se sklicevanje na podatke, ki so na voljo, nanaša na informacije, ki so v davčnih spisih države članice, ki sporoča informacije, in so dostopni v skladu s postopki za zbiranje in obdelavo podatkov v navedeni državi članici;“;
in the first subparagraph, point (c) is replaced by the following:
v prvem pododstavku se točka (c) nadomesti z naslednjim:
for the purposes of provisions of this Directive other than Article 8(1) and (3a) and Articles 8a, 8aa and 8ab, the systematic communication of predefined information provided in points (a) and (b) of this point.’;
v vseh drugih določbah te direktive, razen člena 8(1), člena 8(3a) ter členov 8a, 8aa in 8ab, sistematično sporočanje vnaprej opredeljenih informacij, določenih v točkah (a) in (b) te točke.“;
in the second subparagraph, the first sentence is replaced by the following:
v drugem pododstavku se prvi stavek nadomesti z naslednjim:
‘In the context of Articles 8(3a), 8(7a) and 21(2), Article 25(2) and (3) and Annex IV, any capitalised term shall have the meaning that it has under the corresponding definitions set out in Annex I.’;
„V členu 8(3a), členu 8(7a), členu 21(2), členu 25(2) in (3) ter Prilogi IV ima vsak izraz z veliko začetnico tak pomen, kot ga ima v ustrezni opredelitvi iz Priloge I.“;
“cross-border arrangement” means an arrangement concerning either more than one Member State or a Member State and a third country where at least one of the following conditions is met:
‚čezmejni aranžma‘ pomeni aranžma, ki zadeva bodisi več kot eno državo članico bodisi državo članico in tretjo državo, pri čemer je izpolnjen vsaj eden od naslednjih pogojev:
not all of the participants in the arrangement are resident for tax purposes in the same jurisdiction;
vsi udeleženci v aranžmaju niso rezidenti za davčne namene v isti jurisdikciji;
one or more of the participants in the arrangement is simultaneously resident for tax purposes in more than one jurisdiction;
vsaj eden od udeležencev v aranžmaju je hkrati rezident za davčne namene v več kot eni jurisdikciji;
one or more of the participants in the arrangement carries on a business in another jurisdiction through a permanent establishment situated in that jurisdiction and the arrangement forms part or the whole of the business of that permanent establishment;
eden ali več udeležencev v aranžmaju izvaja dejavnosti v drugi jurisdikciji prek stalne poslovne enote, ki se nahaja v navedeni jurisdikciji, in aranžma predstavlja celotno poslovanje stalne poslovne enote ali njegov del;
one or more of the participants in the arrangement carries on an activity in another jurisdiction without being resident for tax purposes or creating a permanent establishment situated in that jurisdiction;
eden ali več udeležencev v aranžmaju izvaja dejavnost v drugi jurisdikciji, v kateri ni rezident za davčne namene in nima stalne poslovne enote;
such arrangement has a possible impact on the automatic exchange of information or the identification of beneficial ownership.
tak aranžma bi lahko vplival na avtomatično izmenjavo informacij ali identifikacijo upravičenega lastništva.
For the purposes of points 18 to 25 of this Article, Article 8ab and Annex IV, an arrangement shall also include a series of arrangements.
Za namene točk 18 do 25 tega člena, člena 8ab in Priloge IV aranžma vključuje tudi niz aranžmajev.
An arrangement may comprise more than one step or part.
Aranžma lahko obsega več kot en korak ali del.
“reportable cross-border arrangement” means any cross-border arrangement that contains at least one of the hallmarks set out in Annex IV.
‚čezmejni aranžma, o katerem se poroča‘ pomeni vsak čezmejni aranžma, ki ima vsaj eno od prepoznavnih značilnosti iz Priloge IV.
“hallmark” means a characteristic or feature of a cross-border arrangement that presents an indication of a potential risk of tax avoidance, as listed in Annex IV.
‚prepoznavna značilnost‘ pomeni lastnost ali značilnost čezmejnega aranžmaja, ki nakazuje morebitno tveganje za izogibanje davkom, kakor so našteti v Prilogi IV.
“intermediary” means any person that designs, markets, organises or makes available for implementation or manages the implementation of a reportable cross-border arrangement.
‚posrednik‘ pomeni katero koli osebo, ki oblikuje, trži, organizira ali daje na voljo za uporabo čezmejni aranžma, o katerem se poroča ali upravlja njegovo izvajanje.
It also means any person that, having regard to the relevant facts and circumstances and based on available information and the relevant expertise and understanding required to provide such services, knows or could be reasonably expected to know that they have undertaken to provide, directly or by means of other persons, aid, assistance or advice with respect to designing, marketing, organising, making available for implementation or managing the implementation of a reportable cross-border arrangement.
Pomeni tudi katero koli osebo, ki se ob upoštevanju ustreznih dejstev in okoliščin ter na podlagi razpoložljivih informacij in ustreznega strokovnega znanja in razumevanja, potrebnega za zagotavljanje takih storitev, zaveda, da se je zavezala, da bo neposredno ali prek drugih oseb nudila pomoč oziroma svetovanje pri oblikovanju, trženju, organizaciji, dajanju na voljo za uporabo ali upravljanju izvajanja čezmejnega davčnega aranžmaja, o katerem se poroča, ali bi bilo zanjo upravičeno pričakovati, da se tega zaveda.
Any person shall have the right to provide evidence that such person did not know and could not reasonably be expected to know that that person was involved in a reportable cross-border arrangement.
Vsakdo ima pravico, da predloži dokaze o tem, da ta oseba ni vedela, da je sodelovala pri čezmejnem aranžmaju, o katerem se poroča, ali da ne bi bilo upravičeno pričakovati, da bi to vedela.
For this purpose, that person may refer to all relevant facts and circumstances as well as available information and their relevant expertise and understanding.
V ta namen se lahko sklicuje na vsa ustrezna dejstva in okoliščine pa tudi na razpoložljive informacije, svoje ustrezno strokovno znanje in razumevanje.
In order to be an intermediary, a person shall meet at least one of the following additional conditions:
Oseba, ki šteje za posrednika, izpolnjuje vsaj enega od naslednjih dodatnih pogojev:
be resident for tax purposes in a Member State;
je rezident za davčne namene v državi članici;
have a permanent establishment in a Member State through which the services with respect to the arrangement are provided;
ima stalno poslovno enoto v državi članici, prek katere zagotavlja storitve v zvezi z aranžmajem;
be incorporated in, or governed by the laws of, a Member State;
je ustanovljena po pravu države članice in/ali urejena s tem pravom;
be registered with a professional association related to legal, taxation or consultancy services in a Member State.
registrirana je pri poklicnem združenju, povezanem s pravnimi, davčnimi ali svetovalnimi storitvami, v državi članici.
“relevant taxpayer” means any person to whom a reportable cross-border arrangement is made available for implementation, or who is ready to implement a reportable cross-border arrangement or has implemented the first step of such an arrangement.
‚zadevni davčni zavezanec‘ pomeni katero koli osebo, ki se ji čezmejni aranžma, o katerem se poroča, da na voljo za izvajanje ali ki je tak aranžma pripravljena izvajati oziroma je že izvedla njegov prvi korak.