natgillin/translations-raw huggingface dataset:
for the purposes of Article 8ab, “associated enterprise” means a person who is related to another person in at least one of the following ways:
za namene člena 8ab ‚povezano podjetje‘ pomeni osebo, ki je povezana z drugo osebo na vsaj enega od naslednjih načinov:
a person participates in the management of another person by being in a position to exercise a significant influence over the other person;
oseba je udeležena pri upravljanju druge osebe tako, da je v položaju z znatnim vplivom na to drugo osebo;
a person participates in the control of another person through a holding that exceeds 25 % of the voting rights;
oseba je udeležena pri nadzoru nad drugo osebo z deležem glasovalnih pravic, ki presega 25 %;
a person participates in the capital of another person through a right of ownership that, directly or indirectly, exceeds 25 % of the capital;
oseba je udeležena v kapitalu druge osebe z lastništvom kapitala, ki neposredno ali posredno presega delež 25 %;
a person is entitled to 25 % or more of the profits of another person.
oseba je upravičena do 25 % ali več dobička druge osebe.
If more than one person participates, as referred to in points (a) to (d), in the management, control, capital or profits of the same person, all persons concerned shall be regarded as associated enterprises.
Če je pri upravljanju, nadzoru ali v kapitalu oziroma dobičku, kot je navedeno v točkah (a) do (d), iste osebe, udeležena več kot ena oseba, se vse zadevne osebe štejejo za povezana podjetja.
If the same persons participate, as referred to in points (a) to (d), in the management, control, capital or profits of more than one person, all persons concerned shall be regarded as associated enterprises.
Če je pri upravljanju, nadzoru ali v kapitalu oziroma pri dobičku, kot je navedeno v točkah (a) do (d), več kot ene osebe, udeležena ista oseba, se vse zadevne osebe štejejo za povezana podjetja.
For the purposes of this point, a person who acts together with another person in respect of the voting rights or capital ownership of an entity shall be treated as holding a participation in all of the voting rights or capital ownership of that entity that are held by the other person.
Za namene te točke se oseba, ki deluje skupaj z drugo osebo v zvezi z glasovalnimi pravicami ali lastništvom kapitala subjekta, obravnava kot udeležena pri vseh glasovalnih pravicah ali lastništvu kapitala tega subjekta, ki jih ima druga oseba.
In indirect participations, the fulfilment of requirements under point (c) shall be determined by multiplying the rates of holding through the successive tiers.
Pri posredni udeležbi se izpolnjevanje zahtev iz točke (c) določi tako, da se pomnožijo deleži po zaporednih stopnjah.
A person holding more than 50 % of the voting rights shall be deemed to hold 100 %.
Za osebo z več kot 50 % glasovalnih pravic se šteje, da jih ima 100 %.
An individual, his or her spouse and his or her lineal ascendants or descendants shall be treated as a single person.
Posameznik, njegov zakonec in predniki ali potomci se štejejo za eno osebo.
“marketable arrangement” means a cross-border arrangement that is designed, marketed, ready for implementation or made available for implementation without a need to be substantially customised.
‚tržni aranžma‘ pomeni čezmejni aranžma, ki je zasnovan, dan na tržišče, pripravljen za izvajanje ali dan na voljo za izvajanje, ne da bi ga bilo treba bistveno prilagoditi.
“bespoke arrangement” means any cross-border arrangement that is not a marketable arrangement.’;
‚posebej prilagojeni aranžma‘ pomeni vsak čezmejni aranžma, ki ni tržni aranžma.“;
‘Article 8ab
„Člen 8ab
Scope and conditions of mandatory automatic exchange of information on reportable cross-border arrangements
Področje uporabe in pogoji obvezne avtomatične izmenjave podatkov o čezmejnih aranžmajih, o katerih se poroča
Each Member State shall take the necessary measures to require intermediaries to file information that is within their knowledge, possession or control on reportable cross-border arrangements with the competent authorities within 30 days beginning:
Vsaka država članica sprejme potrebne ukrepe, s katerimi od posrednikov zahteva, da pristojnim organom predložijo podatke, ki jih poznajo, so v njihovi posesti ali pod njihovim nadzorom, o čezmejnih aranžmajih, o katerih se poroča, v tridesetih dneh od:
on the day after the reportable cross-border arrangement is made available for implementation; or
dneva po tem, ko je čezmejni aranžma, o katerem se poroča, na voljo za izvajanje; ali
on the day after the reportable cross-border arrangement is ready for implementation; or
dneva po tem, ko je čezmejni aranžma, o katerem se poroča, pripravljen za izvajanje; ali
when the first step in the implementation of the reportable cross-border arrangement has been made,
trenutka, ko je storjen prvi korak pri izvajanju čezmejnega aranžmaja, o katerem se poroča,
whichever occurs first.
odvisno od tega, kaj nastopi prej.
Notwithstanding the first subparagraph, intermediaries referred to in the second paragraph of point 21 of Article 3 shall also be required to file information within 30 days beginning on the day after they provided, directly or by means of other persons, aid, assistance or advice.
Ne glede na prvi pododstavek, se tudi od posrednikov iz drugega odstavka točke 21 člena 3 zahteva, da predložijo podatke v 30 dneh od dneva po tem, ko so neposredno ali prek drugih oseb zagotovili pomoč oziroma svetovanje.
In the case of marketable arrangements, Member States shall take the necessary measures to require that a periodic report be made by the intermediary every 3 months providing an update which contains new reportable information as referred to in points (a), (d), (g) and (h) of paragraph 14 that has become available since the last report was filed.
V primeru tržnih aranžmajev države članice sprejmejo potrebne ukrepe, s katerimi od posrednika zahtevajo, da vsake tri mesece sestavi redno poročilo, ki vsebuje nove podatke, o katerih se poroča, iz točk (a), (d), (g) in (h) odstavka 14, ki so postali dostopni, odkar je bilo vloženo zadnje poročilo.
Where the intermediary is liable to file information on reportable cross-border arrangements with the competent authorities of more than one Member State, such information shall be filed only in the Member State that features first in the list below:
Kadar je posrednik dolžan predložiti podatke o čezmejnih aranžmajih, o katerih se poroča, pristojnim organom več kot ene države članice, se ti podatki predložijo le v državi članici, ki je prva na spodnjem seznamu:
the Member State where the intermediary is resident for tax purposes;
država članica, v kateri je posrednik rezident za davčne namene;
the Member State where the intermediary has a permanent establishment through which the services with respect to the arrangement are provided;
država članica, v kateri ima posrednik stalno poslovno enoto, prek katere se zagotavljajo storitve v zvezi z aranžmajem;
the Member State which the intermediary is incorporated in or governed by the laws of;
država članica, v kateri je posrednik ustanovljen ali ga ureja njeno pravo;
the Member State where the intermediary is registered with a professional association related to legal, taxation or consultancy services.
država članica, v kateri je posrednik registriran pri poklicnem združenju, povezanem s pravnimi, davčnimi ali svetovalnimi storitvami.
Where, pursuant to paragraph 3, there is a multiple reporting obligation, the intermediary shall be exempt from filing the information if it has proof, in accordance with national law, that the same information has been filed in another Member State.
Kadar v skladu z odstavkom 3 obstaja večkratna obveznost poročanja, je posrednik oproščen predložitve podatkov, če ima v skladu z nacionalnim pravom dokaz, da so bili isti podatki predloženi v drugi državi članici.
Each Member State may take the necessary measures to give intermediaries the right to a waiver from filing information on a reportable cross-border arrangement where the reporting obligation would breach the legal professional privilege under the national law of that Member State.
Vsaka država članica lahko sprejme potrebne ukrepe, s katerimi posrednikom omogoči pravico do oprostitve predložitve podatkov o čezmejnem aranžmaju, o katerem se poroča, če bi se z obveznostjo poročanja kršilo varovanje zakonsko predpisane poklicne skrivnosti na podlagi nacionalnega prava te države članice.
In such circumstances, each Member State shall take the necessary measures to require intermediaries to notify, without delay, any other intermediary or, if there is no such intermediary, the relevant taxpayer of their reporting obligations under paragraph 6.
V takih primerih vsaka država članica sprejme potrebne ukrepe, s katerimi od posrednikov zahteva, da katerega koli drugega posrednika ali, če tega ni, zadevnega davčnega zavezanca brez odlašanja uradno obvestijo o njegovi obveznosti poročanja iz odstavka 6.
Intermediaries may only be entitled to a waiver under the first subparagraph to the extent that they operate within the limits of the relevant national laws that define their professions.
Posredniki so lahko upravičeni do oprostitve na podlagi prvega pododstavka le v obsegu, v katerem delujejo v okviru zadevne nacionalne zakonodaje, ki opredeljuje njihove poklice.
Each Member State shall take the necessary measures to require that, where there is no intermediary or the intermediary notifies the relevant taxpayer or another intermediary of the application of a waiver under paragraph 5, the obligation to file information on a reportable cross-border arrangement lie with the other notified intermediary, or, if there is no such intermediary, with the relevant taxpayer.
Vsaka država članica sprejme potrebne ukrepe, v skladu s katerimi mora, kadar ni posrednika ali kadar posrednik uradno obvesti zadevnega davčnega zavezanca ali drugega posrednika o uporabi oprostitve iz odstavka 5, podatke o čezmejnem aranžmaju, o katerem se poroča, predložiti drugi priglašeni posrednik ali, če tega ni, zadevni davčni zavezanec.
The relevant taxpayer with whom the reporting obligation lies shall file the information within 30 days, beginning on the day after the reportable cross-border arrangement is made available for implementation to that relevant taxpayer, or is ready for implementation by the relevant taxpayer, or when the first step in its implementation has been made in relation to the relevant taxpayer, whichever occurs first.
Zadevni davčni zavezanec, ki ima obveznost poročanja, predloži podatke v 30 dneh od dneva, na katerega je čezmejni aranžma, o katerem se poroča, na voljo davčnemu zavezancu za izvajanje ali je pripravljen za izvajanje s strani zadevnega davčnega zavezanca ali je storjen prvi korak pri njegovem izvajanju v zvezi z zadevnim davčnim zavezancem, odvisno od tega, kaj nastopi prej.
Where the relevant taxpayer has an obligation to file information on the reportable cross-border arrangement with the competent authorities of more than one Member State, such information shall be filed only with the competent authorities of the Member State that features first in the list below:
Kadar ima zadevni davčni zavezanec obveznost predložiti podatke o čezmejnem aranžmaju, o katerem se poroča, pristojnim organom več kot ene države članice, jih predloži le pristojnim organom države članice, ki je prva na spodnjem seznamu:
the Member State where the relevant taxpayer is resident for tax purposes;
država članica, v kateri je zadevni davčni zavezanec rezident za davčne namene;
the Member State where the relevant taxpayer has a permanent establishment benefiting from the arrangement;
država članica, v kateri ima zadevni davčni zavezanec stalno poslovno enoto, ki ima koristi od aranžmaja;
the Member State where the relevant taxpayer receives income or generates profits, although the relevant taxpayer is not resident for tax purposes and has no permanent establishment in any Member State;
država članica, v kateri zadevni davčni zavezanec prejema dohodek ali ustvarja dobiček, čeprav v nobeni državi članici ni rezident za davčne namene in nima stalne poslovne enote;
the Member State where the relevant taxpayer carries on an activity, although the relevant taxpayer is not resident for tax purposes and has no permanent establishment in any Member State.
država članica, v kateri zadevni davčni zavezanec opravlja dejavnost, čeprav v nobeni državi članici ni rezident za davčne namene in nima stalne poslovne enote.
Where, pursuant to paragraph 7, there is a multiple reporting obligation, the relevant taxpayer shall be exempt from filing the information if it has proof, in accordance with national law, that the same information has been filed in another Member State.
Kadar na podlagi odstavka 7 obstaja večkratna obveznost poročanja, je zadevni davčni zavezanec oproščen predložitve podatkov, če ima v skladu z nacionalnim pravom dokaz, da so bili isti podatki predloženi v drugi državi članici.
Each Member State shall take the necessary measures to require that, where there is more than one intermediary, the obligation to file information on the reportable cross-border arrangement lie with all intermediaries involved in the same reportable cross-border arrangement.
Vsaka država članica sprejme potrebne ukrepe, s katerimi zahteva, da imajo, kadar je posrednikov več, obveznost predložitve podatkov o čezmejnem aranžmaju, o katerem se poroča, vsi posredniki, ki so vključeni v isti čezmejni aranžma.
An intermediary shall be exempt from filing the information only to the extent that it has proof, in accordance with national law, that the same information referred to in paragraph 14 has already been filed by another intermediary.
Posrednik je oproščen predložitve podatkov le, kolikor ima v skladu z nacionalnim pravom dokaz, da je iste podatke iz odstavka 14 že predložil drugi posrednik.
Each Member State shall take the necessary measures to require that, where the reporting obligation lies with the relevant taxpayer and where there is more than one relevant taxpayer, the relevant taxpayer that is to file information in accordance with paragraph 6 be the one that features first in the list below:
Vsaka država članica sprejme potrebne ukrepe, s katerimi zahteva, da je, kadar ima obveznost poročanja zadevni davčni zavezanec in kadar je zadevnih davčnih zavezancev več, zadevni davčni zavezanec, ki predloži podatke v skladu z odstavkom 6, tisti, ki je prvi na spodnjem seznamu:
the relevant taxpayer that agreed the reportable cross-border arrangement with the intermediary;
zadevni davčni zavezanec, ki se je s posrednikom dogovoril o čezmejnem aranžmaju;
the relevant taxpayer that manages the implementation of the arrangement.
zadevni davčni zavezanec, ki upravlja izvajanje aranžmaja.
Any relevant taxpayer shall only be exempt from filing the information to the extent that it has proof, in accordance with national law, that the same information referred to in paragraph 14 has already been filed by another relevant taxpayer.
Zadevni davčni zavezanec je oproščen predložitve podatkov le, kolikor ima v skladu z nacionalnim pravom dokaz, da je iste informacije iz odstavka 14 že predložil drugi zadevni davčni zavezanec.
Each Member State may take the necessary measures to require that each relevant taxpayer file information about their use of the arrangement to the tax administration in each of the years for which they use it.
Vsaka država članica lahko sprejme potrebne ukrepe, s katerimi od vsakega zadevnega davčnega zavezanca zahteva, da podatke o uporabi aranžmaja posreduje davčni upravi vsako leto, za katero ga uporablja.
Each Member State shall take the necessary measures to require intermediaries and relevant taxpayers to file information on reportable cross-border arrangements the first step of which was implemented between the date of entry into force and the date of application of this Directive.
Vsaka država članica sprejme potrebne ukrepe, s katerimi od posrednikov in zadevnih davčnih zavezancev zahteva, da predložijo podatke o čezmejnih aranžmajih, o katerih se poroča ter katerih prvi korak je bil izveden med datumom začetka veljavnosti in datumom začetka uporabe te direktive.
Intermediaries and relevant taxpayers, as appropriate, shall file information on those reportable cross-border arrangements by 31 August 2020.
Posredniki in zadevni davčni zavezanci, če je to primerno, predložijo podatke o navedenih čezmejnih aranžmajih, o katerih se poroča, do 31. avgusta 2020.
The competent authority of a Member State where the information was filed pursuant to paragraphs 1 to 12 of this Article shall, by means of an automatic exchange, communicate the information specified in paragraph 14 of this Article to the competent authorities of all other Member States, in accordance with the practical arrangements adopted pursuant to Article 21.
Pristojni organ države članice, ki so mu bili predloženi podatki v skladu z odstavki od 1 do 12 tega člena, z avtomatično izmenjavo sporoči podatke iz odstavka 14 tega člena pristojnim organom vseh drugih držav članic, in sicer v skladu s praktičnimi postopki, sprejetimi na podlagi člena 21.
The information to be communicated by the competent authority of a Member State under paragraph 13 shall contain the following, as applicable:
Podatki, ki jih pristojni organ države članice sporoči na podlagi odstavka 13, zajemajo, kot je ustrezno, naslednje:
the identification of intermediaries and relevant taxpayers, including their name, date and place of birth (in the case of an individual), residence for tax purposes, TIN and, where appropriate, the persons that are associated enterprises to the relevant taxpayer;
identifikacijo posrednikov in zadevnih davčnih zavezancev, vključno z njihovim imenom, datumom in krajem rojstva (če gre za posameznika), rezidentstvom za davčne namene, davčno številko ter, če je primerno, osebami, ki so povezana podjetja zadevnega davčnega zavezanca;
details of the hallmarks set out in Annex IV that make the cross-border arrangement reportable;
podrobnosti o prepoznavnih značilnostih iz Priloge IV, zaradi katerih se o čezmejnem aranžmaju poroča;
a summary of the content of the reportable cross-border arrangement, including a reference to the name by which it is commonly known, if any, and a description in abstract terms of the relevant business activities or arrangements, without leading to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information the disclosure of which would be contrary to public policy;
povzetek vsebine čezmejnega aranžmaja, o katerem se poroča, vključno z navedbo imena, pod katerim je znan, če takšno ime obstaja, ter abstraktnim opisom zadevnih poslovnih dejavnosti ali aranžmajev, ne da bi to privedlo do razkritja poslovne, industrijske ali poklicne skrivnosti oziroma poslovnega procesa niti razkritja podatkov, ki bi bilo v nasprotju z javnim redom;
the date on which the first step in implementing the reportable cross-border arrangement has been made or will be made;
datum, ko je ali bo storjen prvi korak pri izvajanju čezmejnega aranžmaja, o katerem se poroča;
details of the national provisions that form the basis of the reportable cross-border arrangement;
podrobnosti o nacionalnih določbah, ki so podlaga za čezmejni aranžma, o katerem se poroča;
the value of the reportable cross-border arrangement;
vrednost čezmejnega aranžmaja, o katerem se poroča;
the identification of the Member State of the relevant taxpayer(s) and any other Member States which are likely to be concerned by the reportable cross-border arrangement;
identifikacijo države članice zadevnega(-ih) davčnega(-ih) zavezanca(-ev) in morebitnih drugih držav članic, katere bi verjetno zadeval čezmejni aranžma, o katerem se poroča;
the identification of any other person in a Member State likely to be affected by the reportable cross-border arrangement, indicating to which Member States such person is linked.
identifikacijo morebitne druge osebe v državi članici, na katero bi verjetno vplival čezmejni aranžma, o katerem se poroča, ob navedbi, s katerimi državami članicami je ta oseba povezana.
The fact that a tax administration does not react to a reportable cross-border arrangement shall not imply any acceptance of the validity or tax treatment of that arrangement.
Dejstvo da se davčna uprava ne odzove na čezmejni aranžma, o katerem se poroča, ne pomeni priznanja veljavnosti ali davčne obravnave tega aranžmaja.
To facilitate the exchange of information referred to in paragraph 13 of this Article, the Commission shall adopt the practical arrangements necessary for the implementation of this Article, including measures to standardise the communication of the information set out in paragraph 14 of this Article, as part of the procedure for establishing the standard form provided for in Article 20(5).
Za lažjo izmenjavo podatkov iz odstavka 13 tega člena Komisija v okviru postopka za določitev standardnega obrazca iz člena 20(5) sprejme praktične postopke, potrebne za izvajanje tega člena, vključno z ukrepi za standardizacijo sporočanja podatkov iz odstavka 14 tega člena.
The Commission shall not have access to information referred to in points (a), (c) and (h) of paragraph 14.
Komisija nima dostopa do podatkov iz točk (a), (c) in (h) odstavka 14.
The automatic exchange of information shall take place within one month of the end of the quarter in which the information was filed.
Avtomatična izmenjava podatkov se izvede v enem mesecu po koncu četrtletja, v katerem so bili podatki predloženi.
The first information shall be communicated by 31 October 2020.’;
Prvi podatki se sporočijo do 31. oktobra 2020.“;
in Article 20, paragraph 5 is replaced by the following:
v členu 20 se odstavek 5 nadomesti z naslednjim:
The Commission shall adopt standard forms, including the linguistic arrangements, in accordance with the procedure referred to in Article 26(2), in the following cases:
Komisija v skladu s postopkom iz člena 26(2) pripravi standardne obrazce in ob tem določi jezikovno ureditev v naslednjih primerih:
for the automatic exchange of information on advance cross-border rulings and advance pricing arrangements pursuant to Article 8a before 1 January 2017;
za avtomatično izmenjavo podatkov o vnaprejšnjih davčnih stališčih s čezmejnim učinkom in vnaprejšnjih cenovnih sporazumih v skladu s členom 8a pred 1. januarjem 2017;
for the automatic exchange of information on reportable cross-border arrangements pursuant to Article 8ab before 30 June 2019.
za avtomatično izmenjavo podatkov o čezmejnih aranžmajih, o katerih se poroča, v skladu s členom 8ab pred 30. junijem 2019.
Those standard forms shall not exceed the components for the exchange of information listed in Articles 8a(6) and 8ab(14), and such other related fields which are linked to these components which are necessary to achieve the objectives of Articles 8a and 8ab, respectively.
Ti standardni obrazci lahko vsebujejo le tiste elemente za izmenjavo podatkov, ki so našteti v členih 8a(6) in 8ab(14), ter druga z njimi povezana polja, ki so potrebna za dosego ciljev iz členov 8a oziroma 8ab.
The linguistic arrangements referred to in the first subparagraph shall not preclude Member States from communicating the information referred to in Articles 8a and 8ab in any of the official languages of the Union.
Jezikovna ureditev iz prvega pododstavka državam članicam ne preprečuje, da bi podatke iz členov 8a in 8ab sporočile v katerem koli od uradnih jezikov Unije.
However, those linguistic arrangements may provide that the key elements of such information shall also be sent in another official language of the Union.’;
Lahko pa je v okviru te jezikovne ureditve določeno, da se ključni elementi takšnih podatkov pošljejo tudi v drugem uradnem jeziku Unije.“;
in Article 21, paragraph 5 is replaced by the following:
v členu 21 se odstavek 5 nadomesti z naslednjim: