natgillin/translations-raw huggingface dataset:
Za izjemne primere, v katerih je davčni zavezanec davčno zavezan zunaj države članice, v kateri ima sedež, se mora ta država članica pri preiskovanju sumljivih primerov zanašati na vzajemno pomoč.
In those exceptional cases in which a taxable person is taxable outside the Member State of establishment, the relevant Member State must rely on mutual assistance to investigate suspicious cases.
Tako mora ostati tudi v prihodnje.
This should remain so.
Vendar bi bil po predlogu Komisije v prihodnosti elektronski dostop do podatkov mogoč tudi v teh izjemnih primerih.
However, under the Commission proposal, electronic data access would in future be possible even in the exceptional cases mentioned above.