natgillin/translations-raw huggingface dataset:
Za boljšo izmenjavo informacij med različnimi nacionalnimi organi se predlaga, naj se spremljajo primeri, ko so države članice zavrnile posredovanje informacij ali administrativno preiskavo.
In order to improve the exchange of information between the different national authorities, it is proposed that cases where the Member States have refused to communicate information or conduct an administrative inquiry should be monitored.
(23a) Komisija mora biti pooblaščena za sprejemanje delegiranih aktov v skladu s členom 290 Pogodbe o delovanju Evropske unije ob upoštevanju tehničnih izboljšav kategorij prihodkov in kapitala, ki se izmenjavajo avtomatično, ter zgornja meja prihodkov, nad katero se informacije morajo izmenjavati.
(23a) The Commission should be empowered to adopt delegated acts in accordance with Article 290 of the Treaty on the Function ing of the Europe an Union in respect of technical improvements to the categories of income and capital that are subject to the automatic exchange of information and to the thresholds of income above which the information exchange must be carried out .
Zaradi posebnih značilnosti upravnega sodelovanja mora pooblastitev veljati za nedoločen čas.
In view of the specific nature of the administrative cooperation, the empowerment should be for an indeterminate period of time.
Člen 3 – točka 6 – točka (d)
Article 3 – point 6 – point d
(d) vse pravne ureditve, vključno z osebnimi družbami in skladi, katerih prihodki ali kapital so predmet katerih koli davkov, za katere velja ta direktiva;
(d) any legal arrangement, including partnerships and trusts, whose income or capital are subject to any of the taxes covered by this Directive;
(d) kateri koli drugi pravni instrument ali ureditev ne glede na njegovo naravo in obliko, ki je ali ni pravna oseba, ter ima v lasti in upravlja sredstva, vključno s prihodki , ki iz njih izhajajo, in so predmet katerih koli davkov, za katere velja ta direktiva;
(d) any other legal instrument or arrangement, regardless of its nature or form and whether or not it has legal personality, that may own and manage assets , including income there from , that are subject to any of the taxes covered by this Directive;
Glede na obseg je potrebna dovolj obsežna opredelitev, ki poleg fizičnih in pravnih oseb zajema vse pravne instrumente in ureditve, ki bi jih posamezne države članice lahko oblikovale.
With respect to the scope, a definition is needed which is broad enough to cover not just natural and legal persons but also any legal instruments and arrangements that may be created in the different Member States.
8. „z elektronskimi sredstvi“ pomeni uporabo elektronske opreme za obdelavo, vključno z digitalno zgostitvijo, in shranjevanje podatkov ter uporabo žic, radijskega prenosa, optičnih tehnologij ali drugih elektromagnetnih sredstev;
8. “by electronic means” means using electronic equipment for the processing, including digital compression, and storage of data, and employing wires, radio transmission, optical technologies or other electromagnetic means;
8. "z elektronskimi sredstvi" pomeni uporabo elektronske opreme za obdelavo, vključno z digitalnim stiskanjem , in shranjevanje podatkov ter uporabo žic, radijskega prenosa, optičnih tehnologij ali drugih elektromagnetnih sredstev , kjer se ta sredstva lahko uporabljajo ob zagotavljanju zaščite varnosti informacij ;
8. “by electronic means” means using electronic equipment for the processing, including digital compression, and storage of data, and employing wires, radio transmission, optical technologies or other electromagnetic means , where such means can be conducted while guaranteeing secure protection of information ;
Člen 7 a (novo) (v oddelku I „Izmenjava informacij na zahtevo”)
Article 7 a (new) (in Section I ‘Exchange of information on request’)
Člen 7a
Article 7 a
Vsaka država članica zaradi preglednosti in stroškovne učinkovitosti razvije ustrezen nadzorni sistem za svojo službo za zvezo ter v skladu s tem sestavi javno dostopno poročilo v okviru letnega postopka spremljanja.
Each Member State shall develop appropriate control systems for its single taxation liaison office, in the interests of transparency and cost-effective ness , and shall draw up a publicly a ccessible report , in the context of an annual monitoring exercise, accordingly .
Pristojni organ vsake države članice z avtomatično izmenjavo posreduje informacije o posebnih kategorijah prihodka in kapitala drugim državam članicam .
The competent authority of each Member States shall, by automatic exchange, forward information on specific categories of income and capital to the other Member States .
Pristojni organ vsake države članice z avtomatično izmenjavo pristojnemu organu druge države članice sporoči pristojnemu organu druge države članice informacije o posebnih kategorijah prihodka in kapitala za osebe, ki so davčni rezidenti te druge države članice:
The competent authority of each Member State shall, by automatic exchange, communicate to the competent authority of the other Member State information relat i ng to persons who are tax resident in that other Member State on the following specific categories of income and capital :
(a) prihodki od dela;
( a) income from work ;
(b) direktorski prejemki;
( b) director s ’ emoluments ;
(d) kapitalski dobički;
( d) capital gains ;
(f) proizvodi življenjskega zavarovanja, ki jih ne pokrivajo drugi pravni instrumenti Skupnosti o izmenjavi informacij ali drugi podobni ukrepi;
( f) life insurance products not covered by other Community legal instruments on the exchange of information and other similar measures ;
(h) lastništvo nepremičnin in z njimi povezani prihodki .
( h) ownership of property and income derived there from .
Te informacije varuje Direktiva 95/46/ES in Uredba (ES) št. 45/2001.
Such information shall be protected under Directive 95/46/EC and Regulation (EC) No 45/2001.
Države članice in Komisija spoštujejo obveznosti v zvezi s preglednostjo in informacijami o zainteresiranih straneh v primerih, pri katerih se pridobivajo osebni podatki.
The Member States and the Commission shall respect the obligations relating to transparency and information with regard to the interested parties in cases involving retrieval of the personal data .
Zagotovi se ustrezna raven varstva, omejeno obdobje hrambe in odgovornost institucije ali organa, ki hrani podatke.
A n appropriate level of protection , limited storage period, and accountability of the data keeper institution or body sh all be ensured.
Komisija v skladu s postopkom iz člena 24(2) v dveh letih od začetka veljavnosti te direktive sprejme:
The Commission shall adopt, in accordance with the procedure referred to in Article 24(2), within two years of the entry into force of this Directive:
Da bi izboljšala učinkovitost odmere davkov iz člena 2 na podlagi izkušenj, zbranih v državah članicah, Komisija sprejme , prvič najkasneje do …*, delegirane akte v skladu s členi 22a, 22b in 22c, ki:
With a view to improving the effectiveness of the assessment of the taxes referred to in Article 2 on the basis of the experience gathered by Member States, the Commission shall adopt , for the first time by ...*, delegated acts in accordance with Articles 22a, 22b and 22c , which :
(a) kategorije prihodkov in kapitala, ki jih ureja;
( a) the categories of income and capital to be covered
(a) pojasnjujejo vse posebne pogoje ali omejitve za kategorije iz odstavka 1;
(a) clarify any specific condition or restriction within the categories referred to in p aragraph 1;
(b) vrsto informacij za izmenjavo;
( b) the type of information to be exchanged;
(b) določajo za vsako kategorijo prihodkov in kapitala zgornjo mejo, nad katero je treba izmenjati informacije.
(b) specify for each category of income and capital the threshold above which the information exchange must be carried out.
(c) vse posebne pogoje ali omejitve za kategorije iz točke (a);
( c) any specific condition or restriction within the categories referred to in point (a);
(d) pogostost izmenjav;
( d) the frequency of the exchanges;
(e) praktične postopke za izmenjavo informacij.
( e) the practical arrangements for the exchange of information.
* UL vstavi datum: 2 leti po datumu začetka veljavnosti te direktive.
* OJ please insert date: 2 years after the entry into force of this Directive.
Komisija vsako leto oceni delovanje avtomatične izmenjave informacij in o tem poroča Evropskemu parlamentu in Svetu.
The Commission shall evaluate and report annually to the Europe an Parliament and the Council on the functioning of the automatic exchange of information.
Na podlagi te ocene Komisija predlaga ukrepe za izboljšanje obsega in kakovosti zahteve za avtomatično izmenjavo informacij, da bi izboljšala nemoteno delovanje notranjega trga.
On the basis of its evaluation, the Commission shall propose measures to improve the scope and quality of the automatic exchange requirement in order to enhance the smooth functioning of the internal market.
Pristojni organ države članice lahko pristojnemu organu druge države članice sporoči, da ne želi prejemati informacij o kategorijah prihodka in kapitala iz odstavku 1 ali informacij o teh prihodkih in kapitalu, ki ne presegajo določenega praga.
The competent authority in one Member State may notify the competent authority of another Member State that it does not wish to receive information on the categories of income and capital referred to in paragraph 1 o r that it does not wish to receive information on such income and capital that is not above a certain threshold .
V tem primeru pristojni organ o tem obvesti tudi Komisijo.
In such a case, that competent authority shall also inform the Commission thereof.
Za avtomatično izmenjavo informacij se področje uporabe določi in razmeji tako, da se določijo kategorije prihodka in kapitala, za katere je avtomatična izmenjava informacij obvezna.
With respect to the automatic exchange of information, the field of application is specified and defined by establishing a number of categories of income and capital to which this method of automatic exchange would have to apply.
Pri tem obstaja možnost določitve dvojne meje za kategorije, za katere je treba informacije sporočiti, in/ali za vrednost, od katere je treba sprožiti mehanizem.
There is also the possibility of establishing a double limit, depending on the categories for which information is communicated and/or the amount that triggers the mechanism.
Člen 8 - odstavek 3 b (novo)
Article 8 – paragraph 3 b (new)
Sporočanje informacij se opravi najmanj enkrat letno in najpozneje šest mesecev po koncu proračunskega leta v državi članici, v kateri se informacije zberejo.
The information shall be communicated at least annually , and no later than six months after the end of the financial year in the Member State in which the infor m ation has been obtained .
Da bi ustrezno izvajali nacionalne sisteme obdavčevanja, je treba informacije iz avtomatične izmenjave sporočati redno v določenem roku, kar bo omogočilo njihovo obdelavo in uporabo v rokih, ki so z zakonom določeni v vsaki državi članici.
Proper enforcement of national taxation systems requires that information resulting from the automatic exchange be communicated on a regular basis within a fixed time limit allowing it to be processed and used within the periods laid down by law in each Member State.
Člen 8 – odstavek 4 – pododstavek 1 – uvodni del
Article 8 – paragraph 4 – subparagraph 1 – introductory part
Kadar države članice sklenejo dvostranske ali večstranske sporazume s ciljem pravilne odmere davkov iz člena 2, zagotovijo avtomatično izmenjavo informacij, ki se nanašajo na nekatere kategorije prihodkov in kapitala.
Where Member States conclude bilateral or multilateral agreements with a view to the correct assessment of the taxes referred to in Article 2, they shall provide for automatic exchange of information relating to certain categories of income and capital.
Zato v navedenih sporazumih določijo naslednje elemente:
For that purpose, they shall specify in those agreements the following elements:
Kadar države članice sklenejo dvostranske ali večstranske sporazume s ciljem pravilne odmere davkov iz člena 2, zagotovijo avtomatično izmenjavo informacij, ki se nanašajo na nekatere kategorije prihodkov in kapitala v skladu z Direktivo 95/46/ES in Uredbo (ES) št. 45/2001.
Where Member States conclude bilateral or multilateral agreements with a view to the correct assessment of the taxes referred to in Article 2, they shall provide for automatic exchange of information relating to certain categories of income and capital , in accordance with Directive 95/46/EC and Regulation (EC) No 45/2001 .
Člen 10 – odstavek 2 – pododstavek 1
Article 10 – paragraph 2 – subparagraph 1
Kadar so uradniki organa prosilca prisotni med uradnimi preiskavami na podlagi odstavka 1, lahko izvajajo pooblastila pregleda, prenesena na uradnike zaprošenega organa, če izvajajo ta pooblastila v skladu z zakonodajo, predpisi ali upravnimi določbami zaprošene države članice .
Where officials of the requesting authority are present during administrative enquiries pursuant to the paragraph 1, they may exercise the powers of inspection conferred on officials of the requested authority, under the condition that they exercise these powers in accordance with the laws, regulations or administrative provisions of the requested Member State .
Kadar so uradniki organa prosilca prisotni med administrativnimi preiskavami na podlagi odstavka 1, lahko v soglasju z zaprošenim organom in v skladu z njegovimi navodili posežejo v potek preiskave .
Where officials of the requesting authority are present during administrative i nquiries pursuant to paragraph 1, they may , in agreement with the requested authority and in accordance with the guidelines laid down by the latter , take part in the i nquiry .
V nobenem primeru se člen 16(2) in (4) ne šteje kot dovoljenje, da zaprošen organ države članice zavrne posredovanje informacij v zvezi z osebo, ki je rezident za davčne namene v državi članici organa prosilca, le zato, ker ima te informacije banka, druga finančna institucija, pooblaščeni zastopnik ali oseba, ki deluje v agenciji ali kot zastopnik, ali ker zadevajo lastniško udeležbo osebe.
In no case shall Article 16(2) and (4) be construed as permitting a requested authority of a Member State to decline to supply information concerning a person resident for tax purposes in the Member State of the requesting authority solely because this information is held by a bank , other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.
V nobenem primeru se člen 16(2) in (4) ne razlaga, kot da je v skladu z njim dovoljeno, da organ zaprošene države zavrne posredovanje pomembnih informacij v smislu člena 5(1) le zato, ker ima te podatke banka, druga finančna institucija, pooblaščenec ali oseba, ki deluje kot zastopnik ali fiduciar, ali ker zadevajo lastniško udeležbo osebe.
In no case shall Article 16(2) and (4) be construed as permitting a requested authority of a Member State to decline to supply relevant information within the meaning of Article 5(1) solely because this information is held by a bank or another financial institution, or a nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.
Kar zadeva odpravo bančne tajnosti in da se prepreči, da bi dodatne zahteve omejile učinkovitost tega ukrepa, je v predlogu spremembe črtana navedba osebe, o kateri se zahtevajo informacije, kot o rezidentu zaprošene države, kar je v skladu s standardi OECD.
As regards the lifting of banking secrecy, and to prevent the effectiveness of that measure being blunted by additional requirements, the amendment removes the reference to the person on whom the information is sought as being resident in the requesting country.
Države članice Komisiji vsako leto poročajo o morebitnih zavrnitvah posredovanja informacij ali administrativnih preiskavah, pri tem pa sporočijo tudi razloge za zavrnitev.
Member States shall notify the Commission annually of any refus als to communicate information or to conduct an administrative i nquiry, indicating the reasons for such refusal.
Komisija oceni informacije, ki so ji tako sporočene, in pripravi priporočila, da bi zmanjšala število takih primerov v skladu s členom 24(3).
The Commission shall assess th e information so notified and shall make recommendations with a view to reduc ing the number of such cases in accordance with Article 24(3).
Za boljšo izmenjavo informacij med različnimi nacionalnimi organi se predlaga vzpostavitev spremljanja primerov, ko so države članice zavrnile posredovanje informacij ali administrativno preiskavo.
In order to improve the exchange of information between the different national authorities, it is proposed to monitor cases where the Member States have refused to communicate information or conduct an administrative inquiry.
Poglavje Va – naslov (novo)
V a – title (new)
POGLAVJE Va
CHAPTER Va
DELEGIRANI AKTI
DELEGATED ACTS
Člen 22a (novo)
Article 22 a (new)
Izvajanje pooblastila
Exercise of the delegation
Pooblastilo za sprejemanje delegiranih aktov iz člena 8(2) se dodeli Komisiji za nedoločen čas.
The power to adopt the delegated acts referred to in Article 8(2) shall be conferred on the Commission for an indeterminate period of time.
Ko Komisija sprejme delegirani akt, o tem istočasno obvesti Evropski parlament in Svet.
As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the Europe an Parliament and to the Council.
Pooblastilo za sprejemanje delegiranih aktov se Komisiji podeli pod pogoji iz členov 22b in 22c.
The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in Articles 22b and Article 22c.
Člen 22b (novo)
Article 22 b (new)
Preklic pooblastila
Revocation of the delegation
Prenos pooblastila iz člena 8(2) lahko prekličeta Evropski parlament ali Svet.
The delegation of power referred to Article 8(2) may be revoked by the Europe an Parliament or by the Council.
Institucija, ki je začela notranji postopek za odločanje, ali naj se prenos pooblastila prekliče, si prizadeva, da o tem obvesti drugo institucijo in Komisijo, pri čemer navede, prenos katerih pooblastil bi lahko bil preklican.
The institution which has commenced an internal procedure for deciding whether to revoke the delegation of power shall endeavour to inform the other institution and the Commission, stating the delegated powers which could be subject to revocation.
S sklepom o preklicu preneha prenos pooblastil, navedenih v tem sklepu.
The decision of revocation shall put an end to the delegation of the powers specified in that decision.
Učinkovati začne takoj ali na poznejši, tam navedeni datum.
It shall take effect immediately or at a later date specified therein.
Ne vpliva na veljavnost delegiranih aktov, ki so že v veljavi.
It shall not affect the validity of the delegated acts already in force.
Objavi se v Uradnem listu Evropske unije.
It shall be published in the Official Journal of the Europe an Union.
Člen 22c (novo)
Article 22c (new)
Člen 22c
Article 22c
Ugovori zoper delegirane akte
Objections to delegated acts
Evropski parlament ali Svet lahko nasprotujeta delegiranemu aktu v treh mesecih od datuma uradnega obvestila.
The Europe an Parliament or the Council may object to a delegated act within a period of four months from the date of notification.
Na pobudo Evropskega parlamenta ali Sveta je mogoče obdobje podaljšati za dva meseca.
At the initiative of the Europe an Parliament or the Council that period shall be extended by two months.
Če po izteku tega obdobja niti Evropski parlament niti Svet ne nasprotuje delegiranemu aktu, se ta objavi v Uradnem listu Evropske unije in začne veljati na tam navedeni datum.
If, on expiry of that period, neither the Europe an Parliament nor the Council has objected to the delegated act, it shall be published in the Official Journal of the Europe an Union and enter into force at the date stated therein.
Če Evropski parlament ali Svet nasprotujeta delegiranemu aktu, ta ne začne veljati.
If the Europe an Parliament or the Council objects to a delegated act, it shall not enter into force.
Institucija, ki nasprotuje, navede razloge za nasprotovanje delegiranemu aktu.
The institution which objects shall state the reasons for objecting to the delegated act.
Kadar pristojni organ države članice prejme informacije za pravilno odmero davkov iz člena 2 iz tretje države, navedeni organ te informacije predloži pristojnim organom držav članic, ki bi jim te informacije lahko koristile , in v vsakem primeru vsem pristojnim organom, ki jih zahtevajo, če to dovoljujejo mednarodni sporazumi z navedeno tretjo državo.
Where the competent authority of a Member State receives information with a view to the correct assessment of the taxes referred in Article 2 from a third country, that authority shall provide that information to the competent authorities of Member States for which that information might be useful and, in any event, to all those which request it, in so far as this is not excluded by international agreements with that third country.
V skladu z njihovimi domačimi določbami o sporočanju osebnih podatkov tretjim državam lahko pristojni organi tretji državi sporočijo informacije, pridobljene v skladu s to direktivo .
2.Competent authorities may communicate, in accordance with their domestic provisions on the communication of personal data to third countries. information obtained in accordance with this Directive to a third country .
Vsak tak prenos osebnih podatkov v tretjo državo mora biti opravljen v skladu z Direktivo 95/46/ES in če so izpolnjeni naslednji pogoji:
Any such transfer of information to a third country shall be made in accordance with Directive 95/46/EC and provided that all of the following conditions are met:
Evropska komisija je pred koncem prejšnjega zakonodajnega obdobja sprejela vrsto zakonodajnih predlogov na področju boja proti davčni goljufiji in izogibanju davkom v Evropski uniji.
Before the end of the previous parliamentary term, the European Commission adopted a number of legislative proposals in the field of combating fraud and tax evasion in the European Union.
Direktiva o upravnem sodelovanju na področju obdavčevanja je bistveni del te skupne strategije.
The proposal for a directive on administrative cooperation in the field of taxation is a key element of this common strategy.
Ta predlog je pomemben za reševanje hudih posledic, ki jih ima davčna goljufija v Evropski uniji.
The importance of this proposal is linked to the special significance of the impact of tax fraud in the EU.
Njene posledice za nacionalne proračune so zelo hude, kar zadeva javno porabo splošnega interesa, zlasti na področju zdravstva, izobraževanja in raziskav.
In the first instance, tax fraud has serious implications for national budgets from the point of view of public spending in the general interest, particularly on health, education and research.
Poleg tega vodi do kršenja načela davčne pravičnosti do državljanov in podjetij, ki izpolnjujejo svoje davčne obveznosti.
Secondly, it leads to violations of the principle of fair taxation with respect to the citizens and companies that do meet their obligations.
Povzroča pa tudi izkrivljanje konkurence, kar škodi delovanju notranjega trga.
And thirdly, it brings about distortions of competition, thereby affecting the operation of the internal market.
V sedanji gospodarski krizi, v kateri se vse države soočajo z visokim deficitom, ima zmanjšanje sredstev še toliko večje posledice.
At times of economic crisis such as the present when all countries are more acutely affected by deficits, any reduction in resources has an even greater impact.
Če jo primerjamo z zneskom v načrtu za oživitev gospodarstva, ki ga je Evropska komisija predlagala za reševanje finančne krize in znaša 1 % BDP, je očitno, da je boj proti davčni goljufiji izredno velik gospodarski izziv.
If we compare this figure with that for the economic recovery plan proposed by the European Commission to tackle the consequences of the financial crisis, which amounts to 1% of GDP, we see that combating tax fraud poses a major economic challenge.