natgillin/translations-raw huggingface dataset:
Units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed &quot;by the public&quot; if the purchase, sale or redemption is not implicitly or explicitly restricted to a limited group of investors; 
Enote, delnice ali druge deleže v skladu ali načrtu lahko »kdor koli« neovirano kupuje, prodaja ali unovčuje, če nakup, prodaja ali unovčitev ni implicitno ali eksplicitno na voljo le omejeni skupini vlagateljev;
k) the term &quot;tax&quot; means any tax to which the Agreement applies; 
k) izraz »davek« pomeni kateri koli davek, za katerega se uporablja sporazum;
l) the term &quot;requesting Party&quot; means the Contracting Party requesting information; 
l) izraz »pogodbenik prosilec« pomeni pogodbenika, ki zaprosi za informacije;
m) the term &quot;requested Party&quot; means the Contracting Party requested to provide information; 
m) izraz »zaprošeni pogodbenik« pomeni pogodbenika, ki je zaprošen za informacije;
n) the term &quot;information gathering measures&quot; means laws and administrative or judicial procedures that enable a Contracting Party to obtain and provide the requested information; 
n) izraz »ukrepi za zbiranje informacij« pomeni zakonodajo in upravne ali sodne postopke, ki pogodbeniku omogočajo pridobivanje in predložitev zaprošenih informacij;
o) the term &quot;information&quot; means any fact, statement, document or other record in any form whatever; 
o) izraz »informacija« pomeni vsako dejstvo, izjavo, listino ali drug zapis v kakršni koli obliki;
p) the term &quot;criminal tax matters&quot; means tax matters involving intentional conduct whether before or after the entry into force of this Agreement which is liable to prosecution under the criminal laws of the requesting Party; 
p) izraz »kazenske davčne zadeve« pomeni davčne zadeve z naklepnim dejanjem - pred ali po začetku veljavnosti tega sporazuma -, ki se preganjajo po kazenski zakonodaji pogodbenika prosilca;
q) the term &quot;criminal laws&quot; means all criminal laws designated as such under domestic law irrespective of whether contained in the tax laws, the criminal code or other statutes. 
q) izraz »kazenska zakonodaja« pomeni vse kazenske predpise, ki se obravnavajo kot taki po domači zakonodaji, ne glede na to, ali so vsebovani v davčni zakonodaji, kazenskem zakoniku ali drugih predpisih.
EXCHANGE OF INFORMATION UPON REQUEST 
IZMENJAVA INFORMACIJ NA ZAPROSILO
The competent authority of the requested Party shall provide upon request information for the purposes referred to in Article 1. 
Pristojni organ zaprošenega pogodbenika na zaprosilo predloži informacije za namene 1. člena.
Such information shall be exchanged without regard to whether the conduct being investigated would constitute a crime under the laws of the requested Party if such conduct occurred in the requested Party. 
Take informacije se izmenjajo ne glede na to, ali bi se dejanje, o katerem teče preiskava, štelo za kaznivo dejanje po zakonodaji zaprošenega pogodbenika, če bi se tako dejanje pripetilo v zaprošenem pogodbeniku.
The competent authority of the requesting Party should only make a request for information pursuant to this Article when it is unable to obtain the requested information by other means within its own territory, except where recourse to such means would give rise to disproportionate difficulty. 
Pristojni organ pogodbenika prosilca lahko zaprosi za informacije v skladu s tem členom le takrat, ko jih ne more pridobiti na drug način na svojem ozemlju, razen kadar bi uporaba takih načinov povzročila prevelike težave.
If the information in the possession of the competent authority of the requested Party is not sufficient to enable it to comply with the request for information, that Party shall use all relevant information gathering measures necessary to provide the competent authority of the requesting Party with the information requested, notwithstanding that the requested Party may not need such information for its own tax purposes. 
Če informacije, ki jih ima pristojni organ zaprošenega pogodbenika, ne zadoščajo za izpolnitev zaprosila zanje, pogodbenik uporabi vse ustrezne ukrepe za zbiranje informacij, da zaprošene informacije predloži pristojnemu organu pogodbenika prosilca, ne glede na to, da jih zaprošeni pogodbenik morda ne potrebuje za svoje davčne namene.
If specifically requested by the competent authority of the requesting Party, the competent authority of the requested Party shall provide information under this Article, to the extent allowable under its domestic laws, in the form of depositions of witnesses and authenticated copies of original records. 
Pristojni organ zaprošenega pogodbenika na posebno zaprosilo pristojnega organa pogodbenika prosilca predloži informacije v skladu s tem členom v obsegu, ki ga omogoča. domača zakonodaja, v obliki izjav prič in overjenih kopij izvirnih zapisov.
Each Contracting Party shall ensure that its competent authorities, for the purposes specified in Article 1 of the Agreement and in accordance with Article 2 of the Agreement, have the authority to obtain and provide upon request: 
Pogodbenika zagotovita, da imata njuna pristojna organa za namene iz 1. člena sporazuma in na podlagi 2. člena sporazuma pristojnost, da na zaprosilo pridobita in predložita:
a) information held by banks, other financial institutions, and any person, including nominees and trustees, acting in an agency or fiduciary capacity; 
a) informacije, ki jih hranijo banke, druge finančne institucije in katere koli osebe, vključno s pooblaščenci in skrbniki, ki delujejo kot zastopniki ali fiduciarji;
b) information regarding the legal and beneficial ownership of companies, partnerships, collective investment funds or schemes, trusts, foundations, &quot;Anstalten&quot; and other persons, including ownership information on all such persons in an ownership chain; in the case of collective investment funds or schemes, information on shares, units and other interests; in the case of trusts, information on settlors, trustees, protectors and beneficiaries; in the case of foundations, information on founders, members of the foundation council and beneficiaries; and equivalent information in case of entities that are neither trusts nor foundations. 
b) informacije, ki se nanašajo na zakonito in upravičeno lastništvo družb, partnerstev, kolektivnih naložbenih skladov in načrtov, skladov, fundacij, »Anstalten« in drugih oseb, vključno z informacijami o lastništvu za vse te osebe v lastniški verigi; pri kolektivnih naložbenih skladih ali načrtih informacije o delnicah, enotah in drugih deležih; pri skrbniških skladih informacije o ustanoviteljih, skrbnikih, zaščitnikih in upravičencih; pri fundacijah informacije o ustanoviteljih, članih sveta fundacije in upravičencih; ustrezne informacije za subjekte, ki niso niti skladi niti fundacije.
This Agreement does not create an obligation on the Contracting Parties to obtain or provide ownership information with respect to publicly traded companies or public collective investment funds or schemes unless such information can be obtained without giving rise to disproportionate difficulties. 
S tem sporazumom se za pogodbenika ne ustvarja obveznost pridobiti ali predložiti informacije o lastništvu javnih družb ali javnih kolektivnih naložbenih skladov ali načrtov, razen če se te informacije lahko pridobijo brez prevelikih težav.
The competent authority of the requesting Party shall provide the following information to the competent authority of the requested Party when making a request for information under the Agreement to demonstrate the foreseeable relevance of the information to the request: 
Kadar pristojni organ pogodbenika prosilca zaprosi za informacije po tem sporazumu, predloži pristojnemu organu zaprošenega pogodbenika informacije, s katerimi dokaže njihovo predvideno pomembnost glede na zaprosilo:
a) the identity of the person under examination or investigation; 
a) identiteto osebe, ki se obravnava ali preiskuje;
b) the period for which the information is requested; 
b) obdobje, za katero se zaprosijo informacije;
c) the nature of the information requested and the form in which the requesting Party would prefer to receive it; 
c) vrsto zaprošenih informacij in obliko, v kateri želi pogodbenik prosilec prejeti informacije;
d) the tax purpose for which the information is sought; 
d) davčni namen, za katerega se zaprosijo informacije;
e) grounds for believing that the information requested is held in the requested Party or is in the possession of, under the control of or obtainable by a person within the jurisdiction of the requested Party; 
e) razloge za prepričanje, da se zaprošene informacije hranijo v zaprošenem pogodbeniku oziroma jih oseba, ki je pod jurisdikcijo zaprošenega pogodbenika, ima ali so pod njenim nadzorom ali jih lahko pridobi;
f) to the extent known, the name and address of any person believed to be in possession of, in the control of or able to obtain the requested information; 
f) ime in naslov osebe, za katero verjame, da bi lahko imela zaprošene informacije ali jih nadzorovala ali jih lahko pridobila, če je znana;
g) a statement that the request is in conformity with the law and administrative practices of the requesting Party, that if the requested information was within the jurisdiction of the requesting Party then the competent authority of the requesting Party would be able to obtain the information under the laws of the requesting Party or in the normal course of administrative practice and that it is in conformity with this Agreement; 
g) izjavo, da je zaprosilo skladno z zakonodajo in upravno prakso pogodbenika prosilca, da bi lahko, če bi bile zaprošene informacije pod njegovo jurisdikcijo, pristojni organ pogodbenika prosilca pridobil informacije po zakonodaji pogodbenika prosilca ali z običajno upravno prakso, in da je skladno s tem sporazumom;
h) a statement that the requesting Party has pursued all means available in its own territory to obtain the information, except those that would give rise to disproportionate difficulties. 
h) izjavo, da je pogodbenik prosilec na svojem ozemlju izkoristil vse načine za pridobitev informacij, razen tistih, ki bi povzročili prevelike težave.
The competent authority of the requested Party shall acknowledge receipt of the request to the competent authority of the requesting Party and shall use its best endeavours to forward the requested information to the requesting Party with the least reasonable delay. 
Pristojni organ zaprošenega pogodbenika potrdi prejem zaprosila pristojnemu organu pogodbenika prosilca in si po svojih najboljših močeh prizadeva za predložitev zaprošenih informacij pogodbeniku prosilcu v razumnem roku.
TAX EXAMINATIONS ABROAD 
DAVČNI PREGLEDI V TUJINI
At the request of the competent authority of the requesting Party, the competent authority of the requested Party may allow representatives of the competent authority of the requesting Party to enter its territory, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the persons concerned. 
Na zaprosilo pristojnega organa pogodbenika prosilca lahko pristojni organ zaprošenega pogodbenika dovoli predstavnikom pristojnega organa pogodbenika prosilca vstop na svoje ozemlje v obsegu, ki ga omogoča njegova domača zakonodaja, da opravijo pogovore s posamezniki in pregledajo zapise s predhodnim pisnim soglasjem teh oseb.
The competent authority of the requesting Party shall notify the competent authority of the requested Party of the time and place of the meeting with the individuals concerned. 
Pristojni organ pogodbenika prosilca obvesti pristojni organ zaprošenega pogodbenika o času in kraju srečanja s posamezniki.
If the request referred to in paragraph 2 of this Article is granted, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party of the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. 
Kadar se zaprosilu iz drugega odstavka tega člena ugodi, pristojni organ zaprošenega pogodbenika, ki vodi pregled, čim prej uradno obvesti pristojni organ pogodbenika prosilca o času in kraju pregleda, organu ali uradniku, pooblaščenem za opravljanje pregleda, ter o postopkih in pogojih, ki jih zaprošeni pogodbenik zahteva za opravljanje pregleda.
POSSIBILITY OF DECLINING A REQUEST 
MOŽNOST ZA ZAVRNITEV ZAPROSILA
The competent authority of the requested Party may decline to assist, where: 
Pristojni organ zaprošenega pogodbenika lahko zavrne pomoč, kadar:
a) the request is not made in conformity with this Agreement; 
a) zaprosilo ni skladno s tem sporazumom;
b) the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or 
b) pogodbenik prosilec na svojem ozemlju ni izkoristil vseh načinov za pridobitev informacij, razen tistih, ki bi povzročili prevelike težave, ali
c) the disclosure of the information requested would be contrary to public policy (ordre public). 
c) bi bilo razkritje zaprošenih informacij v nasprotju z javnim redom.
This Agreement shall not impose on a requested Party any obligation to provide items subject to legal privilege, or to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process. 
Ta sporazum ne nalaga zaprošenemu pogodbeniku, da predloži informacije, za katere velja privilegij zaupnosti, ali da pridobi informacije, ki bi razkrile kakršno koli trgovinsko, poslovno, industrijsko, komercialno ali poklicno skrivnost ali trgovinski postopek.
Notwithstanding the foregoing, information of the type referred to in Article 5, paragraph 4 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 
Ne glede na to pa se vrste informacij iz četrtega odstavka 5. člena ne obravnavajo kot tovrstna skrivnost ali trgovinski postopek samo zato, ker ustrezajo merilom iz omenjenega odstavka.
The requested Party shall not be required to obtain and provide information which if the requested information was within the jurisdiction of the requesting Party the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 
Od zaprošenega pogodbenika se ne zahteva pridobitev ali predložitev informacij, ki jih, če bi bile zaprošene informacije pod jurisdikcijo pogodbenika prosilca, pristojni organ pogodbenika prosilca ne bi mogel pridobiti po svoji zakonodaji ali z običajno upravno prakso.
A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed. 
Zaprosilo za informacije se ne sme zavrniti zaradi nepriznavanja davčne terjatve, ki je razlog za zaprosilo.
The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a citizen of the requested Party as compared with a citizen of the requesting Party in the same circumstances. 
Zaprošeni pogodbenik lahko zavrne zaprosilo za informacije, če pogodbenik prosilec zaprosi zanje zaradi izvajanja ali uveljavljanja določbe svojega davčnega zakona oziroma zahteve, povezane s tem, ki neenako obravnava državljana zaprošenega pogodbenika v primerjavi z državljanom pogodbenika prosilca v enakih okoliščinah.
All information received by the competent authority of a Contracting Party shall be kept confidential. 
Vse informacije, ki jih prejme pristojni organ pogodbenika, so zaupne.
Unless the competent authorities of the Contracting Parties otherwise agree, ordinary costs incurred in providing assistance shall be borne by the requested Party. 
Če se pristojna organa pogodbenikov ne dogovorita drugače, zaprošeni pogodbenik krije običajne stroške, ki nastanejo pri zagotavljanju pomoči.
Extraordinary costs in providing assistance, including costs in engaging external advisers (in connection with litigation or otherwise) shall be borne by the requesting Party. 
Izredne stroške zagotavljanja pomoči vključno s stroški za najem zunanjih svetovalcev (v povezavi s sodnim sporom ali čim drugim) krije pogodbenik prosilec.
The respective competent authorities shall consult from time to time with regard to this Article, and in particular the competent authority of the requested Party shall consult with the competent authority of the requesting Party in advance if the costs of providing information with respect to a specific request are expected to be extraordinary. 
Pristojna organa se občasno posvetujeta v zvezi s tem členom in še zlasti se pristojni organ zaprošenega pogodbenika predhodno posvetuje s pristojnim organom pogodbenika prosilca, če se pričakujejo izredni stroški za zagotovitev informacij v zvezi s posameznim zaprosilom.
Requests for assistance and answers thereto shall be drawn up in English, or in Slovene and English. 
Zaprosila za pomoč in odgovori nanje se sestavljajo v angleškem ali pa v slovenskem in angleškem jeziku.
The Contracting Parties may also agree on other forms of dispute resolution, should this become necessary. 
Pogodbenika se lahko po potrebi dogovorita tudi o drugih oblikah reševanja sporov.
The Contracting Parties shall notify each other in writing that the procedures required by their law for the entry into force of this Agreement have been completed. 
Pogodbenika se pisno obvestita o končanih postopkih, ki se po njuni zakonodaji zahtevajo za začetek veljavnosti tega sporazuma.
Upon the date of entry into force, the provisions of this Agreement shall have effect: 
Z dnem začetka veljavnosti tega sporazuma se določbe tega sporazuma začnejo uporabljati:
a) for criminal tax matters on that date; and 
a) za kazenske davčne zadeve s tem dnem in
b) for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that date or, where there is no taxable period, all charges to tax arising on or after that date. 
b) za vse druge zadeve iz 1. člena s tem dnem, vendar samo za davčna obdobja, ki so se začela ta dan ali po njem, ali če davčnega obdobja ni, za vsa davčna bremena, nastala ta dan ali po njem.
Either Contracting Party may terminate the Agreement by giving written notice of termination. 
Pogodbenik lahko odpove sporazum s pisnim obvestilom o odpovedi.
Such termination shall become effective on the first day of the month following the expiration of a period of six months after the date of receipt of notice of termination by the other Contracting Party. 
Odpoved začne veljati prvi dan v mesecu po poteku šestmesečnega obdobja od dneva, ko je drugi pogodbenik prejel obvestilo o odpovedi.
All requests received up to the effective date of termination will be dealt with in accordance with the terms of this Agreement. 
Vsa zaprosila, prejeta do dneva prenehanja veljavnosti, se obravnavajo skladno s pogoji iz tega sporazuma.
Protocol to the Agreement between the Republic of Slovenia and Jersey for the Exchange of Information Relating to Tax Matters 
Protokol k Sporazumu med Republiko Slovenijo in Jerseyjem o izmenjavi informacij v zvezi z davčnimi zadevami
At the signing of the Agreement between the Republic of Slovenia and Jersey for the Exchange of Information Relating to Tax Matters, the undersigned have agreed on the following provisions which shall form an integral part of the Agreement: 
Ob podpisu Sporazuma med Republiko Slovenijo in Jerseyjem o izmenjavi informacij v zvezi z davčnimi zadevami sta se podpisana sporazumela o teh določbah, ki so sestavni del sporazuma:
With respect to paragraph 6 of Article 5 (Exchange of Information Upon Request) it is understood that the competent authority of the requested Party shall: 
V zvezi s šestim odstavkom 5. člena (izmenjava informacij na zaprosilo) se razume, da pristojni organ zaprošenega pogodbenika:
a) Confirm receipt of a request in writing to the competent authority of the requesting Party and shall notify the competent authority of the requesting Party of deficiencies in the request, if any, within 60 days of the receipt of the request. 
a) pisno potrdi prejem zaprosila pristojnemu organu pogodbenika prosilca ter ga obvesti o pomanjkljivostih zaprosila v 60 dneh od njegovega prejema;
b) If the competent authority of the requested Party has been unable to obtain and provide the information within 90 days of receipt of the request, including if it encounters obstacles in furnishing the information or it refuses to furnish the information, it shall immediately inform the requesting Party, explaining the reason for its inability, the nature of the obstacles or the reasons for its refusal. 
b) če pristojni organ zaprošenega pogodbenika ni mogel pridobiti in predložiti informacij v 90 dneh od prejema zaprosila tudi zato ne, ker je pri dajanju informacij naletel na ovire ali pa je njihovo predložitev zavrnil, o tem nemudoma obvesti pogodbenika prosilca in pojasni razloge za to, vrsto ovir ali razloge za zavrnitev.
With respect to Article 9 (Costs) it is understood that: 
V zvezi z 9. členom (stroški) se razume, da:
a) ordinary costs include internal administration costs, any minor external costs and overhead expenses incurred by the requested Party in reviewing and responding to information requests submitted by the requesting Party; 
a) običajni stroški vključujejo notranje upravne stroške, manjše zunanje stroške in splošni stroški, ki so nastali zaprošenemu pogodbeniku pri pregledovanju in odgovarjanju na zaprosila za informacije pogodbenika prosilca;
b) extraordinary costs include, but are not limited to, the following: 
b) izredni stroški vključujejo, niso pa omejeni na:
(i) reasonable costs charged by third parties for copying documents on behalf of the requested Party; 
(i) razumne stroške, ki jih zaračunajo tretje osebe za kopiranje dokumentov za zaprošenega pogodbenika,
(ii) reasonable costs of engaging experts, interpreters, or translators when necessary; 
(ii) razumne stroške najema strokovnjakov, tolmačev ali prevajalcev, kadar je potrebno;
(iii) reasonable costs of conveying documents to the requesting Party; 
(iii) razumne stroške pošiljanja dokumentov pogodbeniku prosilcu;
(iv) reasonable third party litigation costs of the requested Party in direct relation to a specific request for information, including costs of engaging external counsel and advisers; and 
(iv) razumne stroške sodnega spora zaprošenega pogodbenika, nastali tretji strani, ki so v neposredni povezavi s posameznim zaprosilom za informacije, vključno s stroški najema zunanjega zagovornika in svetovalcev, in
(v) reasonable costs of obtaining depositions or testimony. 
(v) razumne stroške pridobivanja izjav ali pričevanj.
AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SLOVENIA AND THE GOVERNMENT OF THE UNITED ARAB EMIRATES FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME 
SPORAZUM MED VLADO REPUBLIKE SLOVENIJE IN VLADO ZDRUŽENIH ARABSKIH EMIRATOV O IZOGIBANJU DVOJNEGA OBDAVČEVANJA IN PREPREČEVANJU DAVČNIH UTAJ V ZVEZI Z DAVKI OD DOHODKA
The Government of the Republic of Slovenia and the Government of the United Arab Emirates, desiring to promote their mutual economic relations through the conclusion between them of an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, 
Vlada Republike Slovenije in Vlada Združenih arabskih emiratov sta se v želji, da bi spodbujali medsebojne gospodarske odnose s sklenitvijo sporazuma o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka,
(ii) the tax on income of individuals; (hereinafter referred to as »Slovenian tax«); 
(ii) dohodnina (v nadaljevanju »slovenski davek«);
(i) the income tax; 
(i) davek od dohodka,
(ii) the corporate tax; (hereinafter referred to as “United Arab Emirates tax”). 
(ii) davek od dohodka pravnih oseb (v nadaljevanju »davek Združenih arabskih emiratov«).