natgillin/translations-raw huggingface dataset:
(12a) V sklepih Sveta z 21. januarja 2003 je bilo ugotovljeno, da Združene države Amerike uporabljajo ukrepe, ki so enakovrednim ukrepom v direktivi 2003/48/ES.
(12a) The Council Conclusions of 21 January 2003 considered that the United States of America applies measures equivalent to those provided for in Directive 2003/48/EC.
Kljub temu je smiselno, da se v Prilogo I direktive vključi določene pravne oblike in ureditve ter s tem zagotovi učinkovito obdavčenje.
However, it is appropriate to bring within the scope of Annex I of the Directive certain legal forms and arrangements in order to ensure effective taxation.
(13a) Komisija bi morala pri pregledu izvajanja te direktive posebno pozornost nameniti dohodkom iz kapitala, kot so dohodki od proizvodov življenjskega zavarovanja, rent, poslov zamenjave in nekaterih pokojnin, ki še niso zajeti v tej direktivi.
(13a) In reviewing the operation of this Directive, the Commission should pay specific attention to those types of capital income, such as income derived from life assurance products, annuities, swaps and certain pensions, that are not yet within the scope of this Directive.
Direktiva 2003/48/ES
Directive 2003/48/EC
(-1) Uvodna izjava 8 se nadomesti z naslednjim:
(-1) Recital 8 is replaced by the following:
"(8) Ta direktiva ima dva namena, na eni strani zagotoviti učinkovito obdavčevanje dohodka od prihrankov v obliki plačil obresti, plačanih v eni državi članici upravičenim lastnikom, ki so posamezniki in za davčne namene rezidenti druge države članice, v skladu z zakonodajo slednje države članice, in na drugi strani zagotoviti minimalno stopnjo učinkovitega obdavčevanja prihrankov v obliki plačil obresti, ki se v državi članici plačajo upravičenim lastnikom, ki so posamezniki in za davčne namene rezidenti druge države članice.“.
"(8) This Directive has a dual purpose: to enable savings income in the form of interest payments made in one Member State to beneficial owners who are individuals resident for tax purposes in another Member State to be made subject to effective taxation in accordance with the laws of their State of residence, and to ensure a minimum of effective taxation of savings income in the form of interest payments made in one Member State to beneficial owners who are individuals resident for tax purposes in another Member State."
(-1a) Uvodna izjava 19 se nadomesti z naslednjim:
(- 1 a ) Recital 19 is replaced by the following:
"(19) Države članice, ki izvajajo davčni odtegljaj, bi morale prenesti večji del prihodkov od omenjenega davčnega odtegljaja državi članici, katere rezident je upravičeni lastnik obresti.
"(19) Member States levying withholding tax should transfer most of the revenue they obtain from this withholding tax to the Member State of residence of the beneficial owner of the interest.
Del prihodkov, ki jih zadevne države članice lahko zadržijo, bi moral biti sorazmeren z upravnimi stroški, ki nastanejo z upravljanjem sistema delitve prihodkov, pri čemer je treba upoštevati stroške, ki bi nastali z izmenjavo informacij.“
The part of their revenue that the Member States concerned may withhold should be proportional to the administrative costs incurred in handling the revenue sharing mechanism, taking into account costs that would be incurred in exchange of information. "
(-1b) Doda se naslednja uvodna izjava:
(-1b) The following recital is inserted:
"(24a) Dokler Hongkong, Singapur in druge države iz Priloge I ne izvajajo ukrepov, ki so enakovredni ali enaki ukrepom iz te direktive, lahko beg kapitala v te države in ozemlja ogrozi dosego njenih ciljev.
"(24a) So long as Hong Kong, Singapore and other countries and territories listed under Annex I do not all apply measures equivalent to, or the same as, those provided for by this Directive, capital flight towards these countries and territories could imperil the attainment of its objectives.
Zato mora Skupnost ustrezno ukrepati, da bi dosegla sprejem sporazumov s temi državami in ozemlji, in sicer o pogojih, v katerih naj bi te države in ozemlja izvajala ukrepe.
Therefore, it is necessary for the Community to take appropriate action in order to ensure that an agreement is reached with these countries and territories under the terms of which these countries and territories apply such measures."
Člen 1 – točka (-1 c) (novo)
Article 1 – point -1 c (new)
(-1b) Člen 1(1) se nadomesti z naslednjim:
(- 1 b ) Article 1(1) is replaced by the following:
Cilja te direktive sta:
This Directive aims to:
– zagotoviti učinkovito obdavčevanje dohodka od prihrankov v obliki plačil obresti, plačanih v eni državi članici upravičenim lastnikom, ki so posamezniki in za davčne namene rezidenti druge države članice, v skladu z zakonodajo slednje države članice;
- enable savings income in the form of interest payments made in one Member State to beneficial owners who are individuals resident for tax purposes in another Member State to be made subject to effective taxation in accordance with the laws of the latter Member State;
– zagotoviti minimalno stopnjo učinkovitega obdavčevanja prihrankov v obliki plačil obresti, ki se v državi članici plačajo upravičenim lastnikom, ki so posamezniki in za davčne namene rezidenti druge države članice.“
- ensure a minimum of effective taxation of savings income in the form of interest payments made in one Member State to beneficial owners who are individuals resident for tax purposes in another Member State."
Namen direktive je ponovno določen zaradi možnosti, ki je zaupana državam članicam, da lahko za plačila obresti izberejo izmenjavo podatkov ali davčni odtegljaj.
The purpose of the Directive is redefined in the light of the option given to Member States to choose the exchange of information or withholding tax for the payment of interest.
Države članice sprejmejo vse potrebne ukrepe, da plačilni zastopniki, ustanovljeni na njihovem ozemlju, opravljajo vse naloge, potrebne za izvajanje te direktive, ne glede na kraj ustanovitve dolžnika iz dolžniške terjatve ali izdajatelja vrednostnega papirja, ki prinaša obresti.“
Member States shall take the necessary measures to ensure that the tasks necessary for the implementation of this Directive are carried out by paying agents established within their territory, irrespective of the place of establishment of the debtor of the debt claim, or the issuer of the security, producing the interest payment.
Države članice sprejmejo vse potrebne ukrepe, da nosilci gospodarskih dejavnosti in plačilni zastopniki, ustanovljeni na njihovem ozemlju, opravljajo vse naloge, potrebne za izvajanje te direktive, ne glede na kraj ustanovitve dolžnika iz dolžniške terjatve ali izdajatelja vrednostnega papirja, ki prinaša obresti.“
Member States shall take the necessary measures to ensure that the tasks necessary for the implementation of this Directive are carried out by economic operators and paying agents established within their territory, irrespective of the place of establishment of the debtor of the debt claim, or the issuer of the security, producing the interest payment.
To je nujno, da lahko države članice prisilijo nosilce gospodarske dejavnosti, ki plačujejo obresti preostalim subjektom (člen 4-2), da sporočijo identiteto subjekta 4-2 in plačane obresti temu subjektu.
This is necessary in order for the Member States to oblige economic operators which pay interest to a residual entity (Art 4-2) to communicate the identity of the 4-2 entity and the interest paid to this 4-2 entity.
Člen 1 – točka 2 – točka a – podtočka i
Article 1 – point 2 – point a – subpoint i
V tej direktivi in brez poseganja v člen 4(2) ,upravičeni lastnik‘ pomeni vsakega posameznika, ki prejme plačilo obresti, ali posameznika, za katerega se zagotovi plačilo obresti, razen če predloži dokazilo, da obresti ni prejel v lastno korist ali da niso bile zagotovljene v njegovo korist, kar pomeni, da“:
For the purposes of this Directive, and without prejudice to Article 4(2), ‘beneficial owner’ means any individual who receives an interest payment or any individual for whom such a payment is secured, unless he provides evidence that it was not received or secured for his own benefit, that is to say that:
„V tej direktivi in brez poseganja v člen 4(2) ,upravičeni lastnik‘ pomeni vsakega posameznika, ki prejme ali naj bi prejel plačilo obresti, ali posameznika, za katerega se zagotovi ali bi moralo biti zagotovljeno plačilo obresti, razen če predloži dokazilo, da obresti ni prejel v lastno korist ali da niso bile zagotovljene v njegovo korist, kar pomeni, da“:
For the purposes of this Directive, and without prejudice to Article 4(2), ‘beneficial owner’ means any individual who receives or should have r eceived an interest payment or any individual for whom such a payment is secured or supposed to be secured , unless he provides evidence that it was not received or secured for his own benefit, that is to say that:
Člen 3 – odstavek 2 – pododstavek 1 – točka b
Article 3 – paragraph 2 – subparagraph 1 – point b
(b) pri pogodbenih razmerjih, ki so bila sklenjena, ali pri transakcijah, ki so bile opravljene brez pogodbenega razmerja, na dan 1. januarja 2004 ali po njem, plačilni zastopnik ugotavlja identiteto upravičenega lastnika, ki jo sestavljajo njegovo ime, naslov, datum in kraj rojstva, ter če ima upravičeni lastnik naslov v državi članici ali drugače dokaže, da je rezident za davčne namene v državi članici s seznama v Prilogi II, davčno identifikacijsko številko ali ustrezno številko, ki mu jo je dodelila država članica, katere rezident je za davčne namene.
(b) for contractual relations entered into, or transactions carried out in the absence of contractual relations, on or after 1 January 2004, the paying agent shall establish the identity of the beneficial owner, consisting of the name, address, date and place of birth and, if the beneficial owner has his address or otherwise proves to be resident for tax purposes in a Member State listed in Annex II, the tax identification number or equivalent allocated by that Member State.
(b) pri pogodbenih razmerjih, ki so bila sklenjena, ali pri transakcijah, ki so bile opravljene brez pogodbenega razmerja, na dan 1. januarja 2004 ali po njem, plačilni zastopnik ugotavlja identiteto upravičenega lastnika, ki jo sestavljajo njegovo ime, naslov, datum in kraj rojstva, ter če ima upravičeni lastnik naslov v državi članici ali drugače dokaže, da je rezident za davčne namene v državi članici s seznama v Prilogi II, davčno identifikacijsko številko ali ustrezno številko, ki mu jo je dodelila država članica, katere rezident je za davčne namene , če se nahaja v dokumentaciji, predloženi za identifikacijo.
(b) for contractual relations entered into, or transactions carried out in the absence of contractual relations, on or after 1 January 2004, the paying agent shall establish the identity of the beneficial owner, consisting of the name, address, date and place of birth and, if the beneficial owner has his address or otherwise proves to be resident for tax purposes in a Member State listed in Annex II, the tax identification number or equivalent allocated by that Member State , when it appears in the documentation presented for identification .
Podatki iz točke (b) prvega pododstavka se ugotavljajo na podlagi potnega lista ali uradne osebne izkaznice ali drugega uradnega dokumenta, navedenega v Prilogi II, ki ga predloži upravičeni lastnik.
The details referred to in point (b) of the first subparagraph shall be established on the basis of the passport or of the official identity card or other official document listed in Annex II presented by the beneficial owner.
Podatki, ki jih ni v potnem listu ali na uradni osebni izkaznici ali v uradnem dokumentu, se ugotavljajo na podlagi katerega koli drugega dokazila o identiteti, ki ga predloži upravičeni lastnik in izda organ države, v kateri ima naslov ali za katero drugače dokaže, da je njen rezident za davčne namene.
Any such details which do not appear on that passport or on that official identity card or official document shall be established on the basis of any other official documentary proof of identity presented by the beneficial owner and issued by a public authority of the country where he has his address or otherwise proves to be resident for tax purposes.
Podatki iz točke (b) prvega pododstavka se ugotavljajo na podlagi potnega lista ali uradne osebne izkaznice ali drugega uradnega dokumenta, navedenega v Prilogi II, ki ga predloži upravičeni lastnik.
The details referred to in point (b) of the first subparagraph shall be established on the basis of a passport or of an official identity card or other official document listed in Annex II presented by the beneficial owner.
Podatki, ki jih ni v potnem listu ali na uradni osebni izkaznici ali v katerem koli drugem uradnem dokumentu, se ugotavljajo na podlagi katerega koli drugega dokazila o identiteti, ki ga predloži upravičeni lastnik in izda organ države, v kateri ima naslov ali za katero drugače dokaže, da je njen rezident za davčne namene.
Any such details which do not appear on a passport or on an official identity card or any other official document shall be established on the basis of any other official documentary proof of identity presented by the beneficial owner and issued by a public authority of the country where he has his address or otherwise proves to be resident for tax purposes.
V prvem pododstavku se za sedež dejanske uprave pravne organizacije šteje država, v kateri ima stalni naslov oseba, ki je primarna nosilka pravnega naslova in primarno upravlja premoženje in dohodek organizacije.
For the purpose of the first subparagraph a legal arrangement shall be considered to have its place of effective management in the country where the person who primarily holds legal title and primarily manages its property and income has his or its permanent address.
V prvem pododstavku se za sedež dejanske uprave pravne organizacije šteje država, v kateri ima stalni naslov oseba, ki je primarna nosilka pravnega naslova in primarno upravlja premoženje ali dohodek organizacije.
For the purpose of the first subparagraph a legal arrangement shall be considered to have its place of effective management in the country where the person who primarily holds legal title and primarily manages its property or income has his or its permanent address.
Člen 4 – odstavek 2 – pododstavek 7
Article 4 – paragraph 2 – subparagraph 7
Nosilec gospodarske dejavnosti, ki plača ali zagotovi plačilo obresti pravnemu subjektu ali organizaciji s seznama v Prilogi III, sporoči naziv in sedež dejanske uprave pravnega subjekta ali v primeru pravne organizacije naziv in stalni naslov osebe, ki je primarna nosilka pravnega naslova in primarno upravlja premoženje in dohodek pravne organizacije, ter skupni znesek obresti, plačanih ali zagotovljenih pravnemu subjektu ali organizaciji, pristojnemu organu države članice, v kateri je ustanovljen.
Any economic operator making an interest payment to, or securing an interest payment for, an entity or legal arrangement included in the list set out in Annex III shall communicate to the competent authority of its Member State of establishment the name and place of effective management of the entity, or in the case of a legal arrangement, the name and the permanent address of the person who primarily holds legal title and primarily manages the property and income of the legal arrangement, and the total amount of interest paid to, or secured for, the entity or legal arrangement.
Če je sedež dejanske uprave pravnega subjekta ali organizacije v drugi državi članici, pristojni organ pošlje te informacije pristojnemu organu te druge države članice.
Where the place of effective management of the entity or legal arrangement is located in another Member State, the competent authority shall pass this information on to the competent authority of that other Member State.
Nosilec gospodarske dejavnosti, ki plača ali zagotovi plačilo obresti pravnemu subjektu ali organizaciji s seznama v Prilogi III, sporoči naziv in sedež dejanske uprave pravnega subjekta ali v primeru pravne organizacije naziv in stalni naslov osebe, ki je primarna nosilka pravnega naslova in primarno upravlja premoženje ali dohodek pravne organizacije, ter skupni znesek obresti, plačanih ali zagotovljenih pravnemu subjektu ali organizaciji, pristojnemu organu države članice, v kateri je ustanovljen.
Any economic operator making an interest payment to, or securing an interest payment for, an entity or legal arrangement included in the list set out in Annex III shall communicate to the competent authority of its Member State of establishment the name and place of effective management of the entity, or in the case of a legal arrangement, the name and the permanent address of the person who primarily holds legal title and primarily manages the property or income of the legal arrangement, and the total amount of interest paid to, or secured for, the entity or legal arrangement.
Pravni subjekti in organizacije iz odstavka 2, katerih sredstev ali dohodka v trenutku prejema plačila obresti ni mogoče pripisati nobenemu upravičenemu lastniku, imajo možnost, da se za namene te direktive obravnavajo kot kolektivni naložbeni podjem ali drug kolektivni naložbeni sklad ali shema iz odstavka 2(a).
Those entities and legal arrangements referred to in paragraph 2 to whose assets or income no beneficial owner is immediately entitled at the moment of receipt of an interest payment shall have the option of being treated for the purposes of this Directive as an undertaking for collective investment or other collective investment fund or scheme as referred to in point (a) of paragraph 2.
To možnost lahko pravni subjekt ali organizacija izkoristi tako, da ji država članica, v kateri ima sedež dejanske uprave, izda potrdilo.
Where an entity or legal arrangement exercises that option, the Member State in which it has its place of effective management shall issue a certificate to that effect.
Pravni subjekt ali organizacija potrdilo predloži nosilcu gospodarske dejavnosti, ki je plačal ali zagotovil plačilo obresti.
The entity or legal arrangement shall present that certificate to the economic operator making or securing the interest payment.
Države članice določijo podrobna pravila glede te možnosti za pravne subjekte in organizacije, ki imajo sedež dejanske uprave na njihovem ozemlju, in zagotovijo, da pravni subjekt ali organizacija, ki je izkoristila to možnost, deluje kot plačilni zastopnik na podlagi odstavka 1 do skupnega zneska prejetih plačil obresti vsakič, ko se lahko upravičenemu lastniku takoj pripišejo njegova sredstva ali dohodek.“
Member States shall lay down the detailed rules concerning this option for entities and legal arrangements which have their place of effective management in their territory and shall ensure that the entity or legal arrangement having exercised this option acts as paying agent in accordance with paragraph 1, up to the total amount of the interest payments received, on each occasion that a beneficial owner becomes immediately entitled to its assets or income.”
Člen 6 – odstavek 1 – točka c – podtočka ii
Article 6 – paragraph 1 – point c – subpoint ii
(ii) pravni subjekti ali organizacije, ki so izkoristile možnost iz člena 4(3);
(ii) entities or legal arrangements having exercised the option under Article 4(3);
Člen 6 – odstavek 1 – točka d – podtočka ii
Article 6 – paragraph 1 – point d – subpoint ii
Člen 6 – odstavek 1 – točka (e)
Article 6 – paragraph 1 – point e
(e) prejemki iz pogodb življenjskega zavarovanja, ki zagotavljajo kritje biometričnih tveganj, ki med veljavnostjo pogodbe znaša povprečno manj kot 5 % zavarovanega kapitala in je njihova učinkovitost v celoti vezana na vrste obresti ali dohodka iz točk (a), (aa), (b), (c) in (d); za ta namen se vsaka razlika med zneski, izplačanimi na podlagi pogodbe o življenjskem zavarovanju, in vsoto vseh plačil zavarovalnici na podlagi iste pogodbe o življenjskem zavarovanju šteje za prejemke iz pogodb življenjskega zavarovanja.
(e) benefits from a life insurance contract where the contract provides for a biometric risk coverage which, expressed as an average over the duration of the contract, is lower than 5 % of the capital insured and its actual performance is fully linked to interest or income of the kinds referred to in points (a), (aa), (b), (c) and (d) ; for this purpose any difference between the amounts paid out pursuant to a life insurance contract and the sum of all the payments made to the life insurer under the same life insurance contract shall be considered benefits from life insurance contracts.
(e) prejemki iz pogodb življenjskega zavarovanja, ki zagotavljajo kritje biometričnih tveganj, ki med veljavnostjo pogodbe znaša povprečno manj kot 5 % zavarovanega kapitala in je njihova učinkovitost vezana na vrste obresti ali je njihova učinkovitost izražena v ali neposredno vezana na enote in več kot 40 % temeljnih sredstev je vloženo v dohodek iz točk (a), (aa), (b), (c) in (d);
(e) benefits from a life insurance contract where the contract provides for a biometric risk coverage which, expressed as an average over the duration of the contract, is lower than 5 % of the capital insured and its actual performance is fully linked to interest or its actual performance is expressed in or directly linked to units and more than 40% of underlying assets is invested in income of the kinds referred to in points (a), (aa), (b), (c) and (d) .
Kadar plačilni zastopnik za pogodbo o zavarovanju, vezano na enoto, nima informacij o odstotku temeljnih sredstev, ki so bila naložena v dolžniške terjatve ali ustrezne vrednostne papirje, se šteje, da ta odstotek presega 40%.
Where for a unit linked insurance contract a paying agent has no information concerning the percentage of the underlying assets invested in debt claims or the relevant securities, that percentage shall be deemed to be above 40%.
Za ta namen se vsaka razlika med zneski, izplačanimi na podlagi pogodbe o življenjskem zavarovanju, in vsoto vseh plačil zavarovalnici na podlagi iste pogodbe o življenjskem zavarovanju šteje za prejemke iz pogodb življenjskega zavarovanja.
For this purpose any difference between the amounts paid out pursuant to a life insurance contract and the sum of all the payments made to the life insurer under the same life insurance contract shall be considered benefits from life insurance contracts.
Kadar podpisnik pogodbe, zavarovanec in upravičenec niso identični se šteje, da je kritje biometričnih tveganj nižje od 10 %.
Where the underwriter of the contract, the insured person and the beneficiary are not identical, the biometric risk coverage shall be deemed to be lower than 10%.
Člen 6 – odstavek 9
Article 6 – paragraph 9
Dohodek iz odstavka 1(aa) se za plačilo obresti šteje samo v obsegu, v katerem so bili vrednostni papirji, iz katerih izvira, prvič izdani 1. decembra 2008 ali pozneje .
Income referred to in point (aa) of paragraph 1 shall be considered to be an interest payment only to the extent to which the securities producing that income were first issued on or after 1 December 2008.
Dohodek iz odstavka 1(aa) se za plačilo obresti šteje samo v obsegu, v katerem so bili vrednostni papirji, iz katerih izvira, prvič izdani šest mesecev od datuma objave te direktive ali pozneje .
Income referred to in point (aa) of paragraph 1 shall be considered to be an interest payment only to the extent to which the securities producing that income were first issued six months after the date of publication of this Directive or later.
Člen 6 – odstavek 10
Article 6 – paragraph 10
Prejemki iz pogodb o življenjskem zavarovanju se za plačilo obresti na podlagi odstavka 1(e) štejejo samo v obsegu, v katerem so bile pogodbe o življenjskem zavarovanju, iz katerih izvirajo, prvič sklenjene 1. decembra 2008 ali pozneje .“
Benefits from life insurance contracts shall be considered to be an interest payment in accordance with point (e) of paragraph 1 only to the extent to which the life insurance contracts giving rise to such benefits were first subscribed on or after 1 December 2008.