natgillin/translations-raw huggingface dataset:
In the case of the United States, the information to be obtained and exchanged with respect to 2014 and subsequent years is all of the information identified in subparagraph 2(b) of Article 2 of this Agreement. 
v primeru Združenih držav informacije, ki se pridobijo in izmenjajo za leto 2014 in naslednja leta, vse informacije iz pododstavka b) drugega odstavka 2. člena tega sporazuma.
Notwithstanding paragraph 3 of this Article, with respect to each Reportable Account that is maintained by a Reporting Financial Institution as of June 30, 2014, and subject to paragraph 4 of Article 6 of this Agreement, the Parties are not required to obtain and include in the exchanged information the Slovenian TIN or the U.S. TIN, as applicable, of any relevant person if such taxpayer identifying number is not in the records of the Reporting Financial Institution. 
Ne glede na tretji odstavek tega člena pogodbenicama v zvezi z vsakim računom, o katerem se poroča in ga vodi poročevalska finančna institucija Slovenije na dan 30. junija 2014, in v skladu s četrtim odstavkom 6. člena tega sporazuma ni treba pridobiti in v izmenjane informacije vključiti IŠD Slovenije oziroma IŠD ZDA posamezne osebe, če te identifikacijske številke davkoplačevalca ni v evidencah poročevalske finančne institucije.
In such a case, the Parties shall obtain and include in the exchanged information the date of birth of the relevant person, if the Reporting Financial Institution has such date of birth in its records. 
V takem primeru pogodbenici pridobita in v izmenjane informacije vključita datum rojstva te osebe, če ima poročevalska finančna institucija ta datum v svojih evidencah.
Subject to paragraphs 3 and 4 of this Article, the information described in Article 2 of this Agreement shall be exchanged within nine months after the end of the calendar year to which the information relates. 
V skladu s tretjim in četrtim odstavkom tega člena se informacije iz 2. člena tega sporazuma izmenjajo v devetih mesecih po izteku koledarskega leta, na katero se nanašajo.
The Competent Authorities of Slovenia and the United States shall enter into an agreement or arrangement under the mutual agreement procedure provided for in Article 25 of the Convention, which shall: 
Pristojna organa Slovenije in Združenih držav skleneta dogovor ali določita ureditev po postopku skupnega dogovora, določenem v 25. členu konvencije, s katerim se:
establish the procedures for the automatic exchange obligations described in Article 2 of this Agreement; 
določijo postopki glede obveznosti avtomatične izmenjave iz 2. člena tega sporazuma,
prescribe rules and procedures as may be necessary to implement Article 5 of this Agreement; and 
predpišejo morebitno potrebna pravila in postopki za izvajanje 5. člena tega sporazuma in
establish as necessary procedures for the exchange of the information reported under subparagraph 1(b) of Article 4 of this Agreement. 
po potrebi določijo postopki za izmenjavo informacij, o katerih se poroča po pododstavku b) prvega odstavka 4. člena tega sporazuma.
All information exchanged shall be subject to the confidentiality and other protections provided for in the Convention, including the provisions limiting the use of the information exchanged. 
Za vse izmenjane informacije veljajo zaupnost in druga varovala, ki jih določa konvencija, vključno z določbami, ki omejujejo uporabo izmenjanih informacij.
Following entry into force of this Agreement, each Competent Authority shall provide written notification to the other Competent Authority when it is satisfied that the jurisdiction of the other Competent Authority has in place (i) appropriate safeguards to ensure that the information received pursuant to this Agreement shall remain confidential and be used solely for tax purposes, and (ii) the infrastructure for an effective exchange relationship (including established processes for ensuring timely, accurate, and confidential information exchanges, effective and reliable communications, and demonstrated capabilities to promptly resolve questions and concerns about exchanges or requests for exchanges and to administer the provisions of Article 5 of this Agreement). 
Po začetku veljavnosti tega sporazuma vsak pristojni organ pošlje drugemu pristojnemu organu pisno uradno obvestilo, ko je prepričan, da ima jurisdikcija drugega pristojnega organa vzpostavljeno (i) primerno zaščito, ki zagotavlja, da po tem sporazumu prejete informacije ostanejo zaupne in se uporabljajo samo za davčne namene, in (ii) infrastrukturo za učinkovito izmenjavo (vključno z vzpostavljenimi postopki za zagotavljanje pravočasne, točne in zaupne izmenjave informacij, učinkovitega in zanesljivega sporočanja ter z izkazanimi zmožnostmi za sprotno reševanje vprašanj in težav glede izmenjave ali zahtev za izmenjavo ter za izvajanje določb 5. člena tega sporazuma).
The Competent Authorities shall endeavor in good faith to meet, prior to September 2015, to establish that each jurisdiction has such safeguards and infrastructure in place. 
Pristojna organa si bosta v dobri veri prizadevala sestati se pred septembrom 2015, da bi ugotovila, ali imata obe jurisdikciji vzpostavljeno take zaščito in infrastrukturo.
The obligations of the Parties to obtain and exchange information under Article 2 of this Agreement shall take effect on the date of the later of the written notifications described in paragraph 8 of this Article. 
Obveznosti pogodbenic, da pridobivajo in izmenjavajo informacije po 2. členu tega sporazuma, začnejo učinkovati na dan zadnjega od pisnih uradnih obvestil iz osmega odstavka tega člena.
Notwithstanding the foregoing, if the Slovenian Competent Authority is satisfied that the United States has the safeguards and infrastructure described in paragraph 8 of this Article in place, but additional time is necessary for the U.S. Competent Authority to establish that Slovenia has such safeguards and infrastructure in place, the obligation of Slovenia to obtain and exchange information under Article 2 of this Agreement shall take effect on the date of the written notification provided by the Slovenian Competent Authority to the U.S. Competent Authority pursuant to paragraph 8 of this Article. 
Ne glede na navedeno, če je slovenski pristojni organ prepričan, da imajo Združene države vzpostavljeno zaščito in infrastrukturo iz osmega odstavka tega člena, vendar pristojni organ Združenih držav potrebuje dodatni čas za ugotovitev, ali ima Slovenija vzpostavljeno tako zaščito in infrastrukturo, pa začne obveznost Slovenije, da pridobiva in izmenjava informacije po 2. členu tega sporazuma, učinkovati na dan pisnega uradnega obvestila pristojnega organa Slovenije pristojnemu organu Združenih držav, poslanega po osmem odstavku tega člena.
This Agreement shall terminate on September 30, 2015, if Article 2 of this Agreement is not in effect for either Party pursuant to paragraph 9 of this Article by that date. 
Ta sporazum preneha veljati 30. septembra 2015, če do takrat 2. člena tega sporazuma skladno z devetim odstavkom tega člena ne začne uporabljati nobena od pogodbenic.
Application of FATCA to Slovenian Financial Institutions 
Uporaba FATCA za finančne institucije Slovenije
Treatment of Reporting Slovenian Financial Institutions. 
Obravnavanje poročevalskih finančnih institucij Slovenije.
Each Reporting Slovenian Financial Institution shall be treated as complying with, and not subject to withholding under, section 1471 of the U.S. Internal Revenue Code if Slovenia complies with its obligations under Articles 2 and 3 of this Agreement with respect to such Reporting Slovenian Financial Institution, and the Reporting Slovenian Financial Institution: 
Vsaka poročevalska finančna institucija Slovenije se obravnava, kakor da izpolnjuje pogoje po oddelku 1471 Zakonika o notranjih prihodkih ZDA, in zanjo po tem oddelku odtegljaji od plačil ne veljajo, če Slovenija izpolnjuje obveznosti iz 2. in 3. člena tega sporazuma glede take poročevalske finančne institucije Slovenije in če poročevalska finančna institucija Slovenije:
identifies U.S. Reportable Accounts and reports annually to the Slovenian Competent Authority the information required to be reported in subparagraph 2(a) of Article 2 of this Agreement in the time and manner described in Article 3 of this Agreement; 
identificira račune ZDA, o katerih se poroča, in pristojnemu organu Slovenije letno sporoča informacije, za katere se zahteva poročanje v pododstavku a) drugega odstavka 2. člena tega sporazuma, v roku in na način iz 3. člena tega sporazuma,
for each of 2015 and 2016, reports annually to the Slovenian Competent Authority the name of each Nonparticipating Financial Institution to which it has made payments and the aggregate amount of such payments; 
za posamezni leti 2015 in 2016 pristojnemu organu Slovenije letno sporoči ime vsake nesodelujoče finančne institucije, kateri je opravila plačila, in skupni znesek takih plačil,
complies with the applicable registration requirements on the IRS FATCA registration website; 
izpolnjuje veljavne zahteve glede registracije na spletni strani IRS FATCA za registracijo,
to the extent that a Reporting Slovenian Financial Institution is (i) acting as a qualified intermediary (for purposes of section 1441 of the U.S. Internal Revenue Code) that has elected to assume primary withholding responsibility under chapter 3 of subtitle A of the U.S. Internal Revenue Code, (ii) a foreign partnership that has elected to act as a withholding foreign partnership (for purposes of both sections 1441 and 1471 of the U.S. Internal Revenue Code), or (iii) a foreign trust that has elected to act as a withholding foreign trust (for purposes of both sections 1441 and 1471 of the U.S. Internal Revenue Code), withholds 30 percent of any U.S. Source Withholdable Payment to any Nonparticipating Financial Institution; and 
kadar (i) deluje kot kvalificirani posrednik (za namene oddelka 1441 Zakonika o notranjih prihodkih ZDA), ki se je odločil prevzeti osnovno odgovornost glede odtegljajev od plačil v skladu s poglavjem 3 podnaslova A Zakonika o notranjih prihodkih ZDA, (ii) je tuje partnerstvo, ki se je odločilo delovati kot tuje partnerstvo, odgovorno za odtegljaje (za namene oddelkov 1441 in 1471 Zakonika o notranjih prihodkih ZDA), ali (iii) je tuji skrbniški sklad, ki se je odločil delovati kot tuji skrbniški sklad, odgovoren za odtegljaje (za namene oddelkov 1441 in 1471 oddelka Zakonika o notranjih prihodkih ZDA), odtegne 30 odstotkov od katerega koli plačila z odtegljajem na viru v ZDA kateri koli nesodelujoči finančni instituciji, in
in the case of a Reporting Slovenian Financial Institution that is not described in subparagraph 1(d) of this Article and that makes a payment of, or acts as an intermediary with respect to, a U.S. Source Withholdable Payment to any Nonparticipating Financial Institution, the Reporting Slovenian Financial Institution provides to any immediate payor of such U.S. Source Withholdable Payment the information required for withholding and reporting to occur with respect to such payment. 
kadar ni opisana v pododstavku d) prvega odstavka tega člena in opravi plačilo z odtegljajem na viru v ZDA kateri koli nesodelujoči finančni instituciji ali deluje kot posrednik v zvezi z njim, vsakemu neposrednemu plačniku takega plačila z odtegljajem na viru v ZDA zagotovi informacije, zahtevane zaradi odtegljaja od plačila in poročanja v zvezi s takim plačilom.
Notwithstanding the foregoing, a Reporting Slovenian Financial Institution with respect to which the conditions of this paragraph 1 are not satisfied shall not be subject to withholding under section 1471 of the U.S. Internal Revenue Code unless such Reporting Slovenian Financial Institution is treated by the IRS as a Nonparticipating Financial Institution pursuant to subparagraph 2(b) of Article 5 of this Agreement. 
Ne glede na zgoraj navedeno za poročevalsko finančno institucijo Slovenije, ki ne izpolnjuje pogojev tega prvega odstavka, ne velja odtegovanje od plačil po oddelku 1471 Zakonika o notranjih prihodkih ZDA, razen če IRS poročevalsko finančno institucijo Slovenije obravnava kot nesodelujočo finančno institucijo po pododstavku b) drugega odstavka 5. člena tega sporazuma.
Suspension of Rules Relating to Recalcitrant Accounts. 
Opustitev pravil v zvezi z računi nesodelujočih imetnikov.
The United States shall not require a Reporting Slovenian Financial Institution to withhold tax under section 1471 or 1472 of the U.S. Internal Revenue Code with respect to an account held by a recalcitrant account holder (as defined in section 1471(d)(6) of the U.S. Internal Revenue Code), or to close such account, if the U.S. Competent Authority receives the information set forth in subparagraph 2(a) of Article 2 of this Agreement, subject to the provisions of Article 3 of this Agreement, with respect to such account. 
Združene države od poročevalske finančne institucije Slovenije ne zahtevajo odtegnitve davka po oddelku 1471 ali 1472 Zakonika o notranjih prihodkih ZDA v zvezi z računom, ki ga ima nesodelujoči imetnik računa (kakor je opredeljen v oddelku 1471(d)(6) Zakonika o notranjih prihodkih ZDA), ali zaprtja takega računa, če pristojni organ ZDA v zvezi s takim računom prejme informacije iz pododstavka a) drugega odstavka 2. člena tega sporazuma ob upoštevanju določb 3. člena tega sporazuma.
Specific Treatment of Slovenian Retirement Plans. 
Posebno obravnavanje pokojninskih načrtov Slovenije.
The United States shall treat as deemed-compliant FFIs or exempt beneficial owners, as appropriate, for purposes of sections 1471 and 1472 of the U.S. Internal Revenue Code, Slovenian retirement plans described in Annex II. 
Združene države za namene oddelkov 1471 in 1472 Zakonika o notranjih prihodkih ZDA obravnavajo pokojninske načrte Slovenije iz priloge II kot TFI, domnevno skladne s FATCA, oziroma kot oproščene upravičene lastnike.
For this purpose, a Slovenian retirement plan includes an Entity established or located in, and regulated by, Slovenia, or a predetermined contractual or legal arrangement, operated to provide pension or retirement benefits or earn income for providing such benefits under the laws of Slovenia and regulated with respect to contributions, distributions, reporting, sponsorship, and taxation. 
Pri tem pokojninski načrt Slovenije vključuje subjekt, ki je ustanovljen v Sloveniji ali je v njej in je urejen s slovenskimi predpisi, ali vnaprej določen pogodbeni ali pravni dogovor, ki se upravlja zaradi zagotavljanja pokojnine ali pokojninskih prejemkov ali pridobivanja dohodka za zagotavljanje takih prejemkov po zakonodaji Slovenije in v zvezi s katerim so prispevki, izplačila, poročanje, pokroviteljstvo in obdavčenje urejeni s predpisi.
Identification and Treatment of Other Deemed-Compliant FFIs and Exempt Beneficial Owners. 
Identificiranje in obravnavanje drugih TFI, domnevno skladnih s FATCA, in oproščenih upravičenih lastnikov.
The United States shall treat each Non-Reporting Slovenian Financial Institution as a deemed-compliant FFI or as an exempt beneficial owner, as appropriate, for purposes of section 1471 of the U.S. Internal Revenue Code. 
Združene države za namene oddelka 1471 Zakonika o notranjih prihodkih ZDA vsako neporočevalsko finančno institucijo Slovenije obravnavajo kot TFI, domnevno skladno s FATCA, oziroma kot oproščenega upravičenega lastnika.
Special Rules Regarding Related Entities and Branches That Are Nonparticipating Financial Institutions. 
Posebna pravila v zvezi s povezanimi subjekti in podružnicami, ki so nesodelujoče finančne institucije.
If a Slovenian Financial Institution, that otherwise meets the requirements described in paragraph 1 of this Article or is described in paragraph 3 or 4 of this Article, has a Related Entity or branch that operates in a jurisdiction that prevents such Related Entity or branch from fulfilling the requirements of a participating FFI or deemed-compliant FFI for purposes of section 1471 of the U.S. Internal Revenue Code or has a Related Entity or branch that is treated as a Nonparticipating Financial Institution solely due to the expiration of the transitional rule for limited FFIs and limited branches under relevant U.S. Treasury Regulations, such Slovenian Financial Institution shall continue to be in compliance with the terms of this Agreement and shall continue to be treated as a deemed-compliant FFI or exempt beneficial owner, as appropriate, for purposes of section 1471 of the U.S. Internal Revenue Code, provided that: 
Če ima finančna institucija Slovenije, ki izpolnjuje zahteve iz prvega odstavka tega člena ali je opisana v tretjem ali četrtem odstavku tega člena, povezani subjekt ali podružnico, ki posluje v jurisdikciji, ki takemu povezanemu subjektu ali podružnici preprečuje, da bi izpolnjeval zahteve sodelujoče TFI ali TFI, domnevno skladne s FATCA, za namene oddelka 1471 Zakonika o notranjih prihodkih ZDA, ali ima povezani subjekt ali podružnico, ki se obravnava kot nesodelujoča finančna institucija samo zaradi prenehanja prehodnega pravila za omejene TFI in omejene podružnice po ustreznih predpisih finančnega ministrstva ZDA, se taka finančna institucija Slovenije še naprej obravnava, kot da izpolnjuje pogoje tega sporazuma, in se za namene oddelka 1471 Zakonika o notranjih prihodkih ZDA še naprej obravnava kot TFI, domnevno skladna s FATCA, oziroma oproščeni upravičeni lastnik pod pogojem, da:
the Slovenian Financial Institution treats each such Related Entity or branch as a separate Nonparticipating Financial Institution for purposes of all the reporting and withholding requirements of this Agreement and each such Related Entity or branch identifies itself to withholding agents as a Nonparticipating Financial Institution; 
finančna institucija Slovenije vsak tak povezani subjekt ali podružnico obravnava kot ločeno nesodelujočo finančno institucijo glede vseh zahtev tega sporazuma v zvezi s poročanjem in odtegovanjem ter da se vsak tak povezani subjekt ali podružnica izkaže zastopnikom za odtegovanje od plačil kot nesodelujoča finančna institucija,
each such Related Entity or branch identifies its U.S. accounts and reports the information with respect to those accounts as required under section 1471 of the U.S. Internal Revenue Code to the extent permitted under the relevant laws pertaining to the Related Entity or branch; and 
vsak tak povezani subjekt ali podružnica identificira svoje račune ZDA in sporoči informacije glede teh računov v skladu z zahtevami po oddelku 1471 Zakonika o notranjih prihodkih ZDA v obsegu, dovoljenem po ustrezni zakonodaji, ki velja za povezani subjekt ali podružnico, in
such Related Entity or branch does not specifically solicit U.S. accounts held by persons that are not resident in the jurisdiction where such Related Entity or branch is located or accounts held by Nonparticipating Financial Institutions that are not established in the jurisdiction where such Related Entity or branch is located, and such Related Entity or branch is not used by the Slovenian Financial Institution or any other Related Entity to circumvent the obligations under this Agreement or under section 1471 of the U.S. Internal Revenue Code, as appropriate. 
tak povezani subjekt ali podružnica ne skuša pridobivati zlasti računov ZDA, ki jih imajo osebe, ki niso rezidenti jurisdikcije, v kateri je tak povezani subjekt ali podružnica, ali računov, ki jih imajo nesodelujoče finančne institucije, ki niso ustanovljene v jurisdikciji, v kateri je tak povezani subjekt ali podružnica, in da finančna institucija Slovenije ali kateri koli drug povezani subjekt ne uporablja takega povezanega subjekta ali podružnice, da bi se izognil obveznostim po tem sporazumu oziroma po oddelku 1471 Zakonika o notranjih prihodkih ZDA.
Coordination of Timing. 
Časovno usklajevanje.
Notwithstanding paragraphs 3 and 5 of Article 3 of this Agreement: 
Ne glede na tretji in peti odstavek 3. člena tega sporazuma:
Slovenia shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the calendar year with respect to which similar information is required to be reported to the IRS by participating FFIs pursuant to relevant U.S. Treasury Regulations; 
Sloveniji ni treba pridobivati in izmenjavati informacij za koledarsko leto pred koledarskim letom, za katero morajo sodelujoče TFI po ustreznih predpisih finančnega ministrstva ZDA podobne informacije sporočiti IRS,
Slovenia shall not be obligated to begin exchanging information prior to the date by which participating FFIs are required to report similar information to the IRS under relevant U.S. Treasury Regulations; 
Sloveniji ni treba začeti izmenjavati informacij pred datumom, do katerega morajo sodelujoče TFI podobne informacije sporočiti IRS po ustreznih predpisih finančnega ministrstva ZDA,
the United States shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the first calendar year with respect to which Slovenia is required to obtain and exchange information; and 
Združenim državam ni treba pridobivati in izmenjavati informacij za koledarsko leto pred prvim koledarskim letom, za katero mora Slovenija pridobiti in izmenjati informacije, in
the United States shall not be obligated to begin exchanging information prior to the date by which Slovenia is required to begin exchanging information. 
Združenim državam ni treba začeti izmenjavati informacij pred datumom, do katerega mora Slovenija začeti izmenjavati informacije.
Coordination of Definitions with U.S. Treasury Regulations. 
Usklajevanje pomena izrazov s predpisi finančnega ministrstva ZDA.
Notwithstanding Article 1 of this Agreement and the definitions provided in the Annexes to this Agreement, in implementing this Agreement, Slovenia may use, and may permit Slovenian Financial Institutions to use, a definition in relevant U.S. Treasury Regulations in lieu of a corresponding definition in this Agreement, provided that such application would not frustrate the purposes of this Agreement. 
Ne glede na 1. člen tega sporazuma in pomen izrazov iz prilog k temu sporazumu lahko Slovenija pri izvajanju tega sporazuma uporabi in finančnim institucijam Slovenije dovoli uporabljati izraz v pomenu, opredeljenem v ustreznih predpisih finančnega ministrstva ZDA, namesto ustreznega izraza v pomenu, opredeljenem v tem sporazumu, če taka uporaba ne bi bila v nasprotju z namenom tega sporazuma.
Collaboration on Compliance and Enforcement 
Sodelovanje pri izpolnjevanju in uveljavljanju
Minor and Administrative Errors. 
Manjše in administrativne napake.
A Competent Authority shall notify the Competent Authority of the other Party when the first-mentioned Competent Authority has reason to believe that administrative errors or other minor errors may have led to incorrect or incomplete information reporting or resulted in other infringements of this Agreement. 
Pristojni organ obvesti pristojni organ druge pogodbenice, kadar prvi omenjeni pristojni organ utemeljeno sklepa, da so lahko administrativne napake ali druge manjše napake privedle do nepravilnega ali nepopolnega sporočanja informacij ali povzročile druge kršitve tega sporazuma.
The Competent Authority of such other Party shall apply its domestic law (including applicable penalties) to obtain corrected and/or complete information or to resolve other infringements of this Agreement. 
Pristojni organ te druge pogodbenice uporabi njeno notranje pravo (vključno z veljavnimi kazenskimi določbami), da bi pridobil popravljene in/ali popolne informacije ali da bi odpravil druge kršitve tega sporazuma.
Significant Non-Compliance. 
Večje neizpolnjevanje obveznosti
A Competent Authority shall notify the Competent Authority of the other Party when the first-mentioned Competent Authority has determined that there is significant non-compliance with the obligations under this Agreement with respect to a Reporting Financial Institution in the other jurisdiction. 
Pristojni organ obvesti pristojni organ druge pogodbenice, kadar prvi omenjeni pristojni organ ugotovi večje neizpolnjevanje obveznosti iz tega sporazuma glede poročevalske finančne institucije v drugi jurisdikciji.