natgillin/translations-raw huggingface dataset:
Države članice si morajo avtomatično izmenjati vse informacije, kadar ima država članica razloge za domnevo, da je bila v drugi državi članici kršena davčna zakonodaja ali obstaja verjetnost take kršitve, kadar obstaja tveganje neustreznega obdavčenja v drugi državi članici ali kadar je ali bi lahko iz kakršnega koli razloga šlo za utajo ali izogibanje davku in zlasti kadar gre za umeten prenos dobička med podjetji v različnih državah članicah ali kadar se take transakcije izvedejo med podjetji v dveh državah članicah prek tretje države zaradi pridobivanja davčnih ugodnosti.
The Member States should exchange automatically any information where a Member State has grounds to believe that a failure of compliance with tax laws has been committed or is likely to have been committed in the other Member State, where there is a risk of inappropriate taxation in the other Member State, or where tax has been or may be evaded or avoided for any reason in the other Member State, and especially where there is an artificial transfer of profits between enterprises in different Member States or where such transactions are carried out between enterprises in two Member States through a third country in order to obtain tax advantages.
Te informacije bi morali varovati tudi Direktiva 95/46/ES Evropskega parlamenta in Sveta z dne 24. oktobra 1995 o varstvu posameznikov pri obdelavi osebnih podatkov in o prostem pretoku takih podatkov
Such information should also be protected under Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data
in Uredba (ES) št. 45/2001 Evropskega parlamenta in Sveta z dne 18. decembra 2000 o varstvu posameznikov pri obdelavi osebnih podatkov v institucijah in organih Skupnosti in o prostem pretoku takih podatkov
and under Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data
Države članice in Komisija morajo spoštovati obveznosti v zvezi s preglednostjo in informacijami o zainteresiranih straneh v primerih, pri katerih se pridobivajo osebni podatki.
The Member States and the Commission should respect the obligations relating to transparency and information with regard to the interested parties in cases involving retrieval of the personal data.
Zagotoviti je treba ustrezno raven varstva, omejeno obdobje hrambe in odgovornost institucije ali organa, ki hrani podatke.
An appropriate level of protection, limited storage period, and accountability of the data keeper institution or body should be ensured.
Uvodna izjava 11 a (novo)
Recital 11 b (new)
V primerih iz uvodnih izjav 9, 10 in 11, predvidena možnost izmenjave podatkov za posameznike in podjetja ne sme pomeniti dodatne obveznosti poročanja.
In the cases described in recitals 9, 10 and 11, the information exchange envisaged should not result in individuals or companies being burdened with additional reporting requirements;
države članice in da lahko izvajajo pooblastila pregleda, prenesena na zaprošeno državo članico
Member State and may exercise the powers of inspection conferred on officials of the requested Member State
Za okrepitev uporabnosti in učinkovitosti te direktive bi morala veljati enaka stopnja obveznosti za zaprošeni organ pri sporočanju informacij, ki so že na voljo, in za administrativne preiskave, potrebne za pridobitev teh informacij.
In order to enhance the applicability and effectiveness of this Directive, the same level of obligation should apply both to the communication of information already available by the requested authority and to conducting the administrative enquiries necessary to obtain such information.
v zvezi z rezidentom druge države članice
relating to a resident of the other Member State
bi smela
or another
za takšne podatke ali ker ima podatke banka, druga finančna institucija, pooblaščenec ali oseba, ki deluje kot zastopnik ali fiduciar, ali ker zadevajo lastniško udeležbo osebe.
nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.
Prav tako je treba pojasniti da, kadar država članica tretji državi zagotavlja širše sodelovanje, kot je predvideno s to direktivo, takšnega širšega sodelovanja ne more zavrniti drugi državi članici.
It should also be made clear that where a Member State provides wider cooperation to a third country than is provided for under this Directive, it should not refuse to provide such wider cooperation to the other Member States.
Vsak prenos osebnih podatkov v tretjo državo mora biti opravljen v skladu z Direktivo 95/46/ES.
Any transfer of personal data to a third country should be made in accordance with Directive 95/46/EC.
upravnega sodelovanja
administrative cooperation should be made,
, zlasti na
especially on
podlagi statističnih podatkov
the basis of
Za okrepitev in poglobitev upravnega sodelovanja
In order to strengthen and deepen administrative cooperation,
je treba
an evaluation
Zagotoviti je treba tudi spremljanje primerov, ko so države članice zavrnile posredovanje informacij ali administrativno preiskavo.
It is also necessary to monitor cases where the Member States have refused to communicate information or conduct an administrative enquiry.
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.
The Commission should be empowered to adopt delegated acts in accordance with Article 290 of the Treaty on the Functioning of the European 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 and capital above which the information exchange must be carried out.
so predmet katerih koli davkov, za katere velja ta direktiva;
are subject to any of the taxes covered by this Directive;
so predmet katerih koli davkov, za katere velja ta direktiva;
this Directive;
, kjer se ta sredstva lahko uporabljajo ob zagotavljanju zaščite varnosti informacij
, 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")
Vsaka država članica zaradi preglednosti in stroškovne učinkovitosti razvije ustrezen nadzorni sistem za svoj urad 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-effectiveness, and shall draw up a publicly accessible report, in the context of an annual monitoring exercise, accordingly.
informacije o posebnih kategorijah prihodka in kapitala
information on specific categories of income and capital
drugim državam članicam
to the other Member States
pristojnemu organu druge države članice sporoči
communicate to the competent authority of the other Member State
(a) prihodki od dela;
(a) income from work;
(d) kapitalski dobički;
(d) capital gains;
(f) proizvodi življenjskega zavarovanja, ki jih ne pokrivajo drugi pravni instrumenti Unije o izmenjavi informacij ali drugi podobni ukrepi;
(f) life insurance products not covered by other Union legal instruments on the exchange of information and other similar measures;
(h) lastništvo nepremičnega premoženja in z njimi povezani prihodki
(h) ownership of immovable property and income derived therefrom
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.
An appropriate level of protection, limited storage period, and accountability of the data keeper institution or body shall be ensured.
v skladu s postopkom iz člena 24(2) v dveh letih od začetka veljavnosti te direktive
in accordance with the procedure referred to in Article 24(2), within two years of the entry into force of this Directive
Za izboljšanje učinkovitosti odmere davkov iz člena 2 na podlagi izkušenj, zbranih v državah članicah,
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,
Komisija sprejme
the Commission shall adopt,
(b) vrsto informacij za izmenjavo;
the type of information to be exchanged;
(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: dve leti po datumu začetka veljavnosti te direktive.
* OJ please insert date: two 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 European Parliament and the Council on the functioning of the automatic exchange of information.
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 or that it does not wish to receive information on such income and capital that is not above a certain threshold.
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 information has been obtained.
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
v skladu z Direktivo 95/46/ES in Uredbo (ES) št. 45/2001.
, in accordance with Directive 95/46/EC and Regulation (EC) No 45/2001
Kadar so uradniki organa prosilca prisotni med
Where officials of the requesting authority are present during administrative enquiries pursuant to
preiskavami na podlagi odstavka 1, lahko
paragraph 1, they may
izvajajo pooblastila pregleda, prenesena na uradnike zaprošenega organa, če izvajajo ta pooblastila v skladu z zakonodajo, predpisi ali upravnimi določbami zaprošene države članice
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
v soglasju z zaprošenim organom in v skladu z njegovimi navodili posežejo v potek te preiskave
, in agreement with the requested authority and in accordance with the guidelines laid down by the latter, take part in that enquiry
V nobenem primeru se člen 16(2) in (4) ne šteje kot dovoljenje, da zaprošen organ države članice zavrne posredovanje informacij
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
v zvezi z osebo, ki je rezident za davčne namene v državi članici organa prosilca,
concerning a person resident for tax purposes in the Member State of the requesting authority
V nobenem primeru se člen 16(2) in (4) ne šteje kot dovoljenje, da zaprošen organ države članice zavrne posredovanje
In no case shall Article 16(2) and (4) be construed as permitting a requested authority of a Member State to decline to supply
v smislu člena 5(1)
within the meaning of Article 5(1)
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 refusals to communicate information or to conduct an administrative enquiry, 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 the information so notified and shall make recommendations with a view to reducing the number of such cases in accordance with Article 24(3).
Poglavje V a – naslov (novo)
Chapter V a – title (new)
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 European 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 22c.
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 European Parliament or by the Council.
Člen 22 c (novo)
Article 22 c (new)
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 European Parliament nor the Council has objected to the delegated act, it shall be published in the Official Journal of the European Union and shall enter into force at the date stated therein.
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,
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
ki bi jim te informacije lahko koristile
might be useful
, in v vsakem primeru vsem pristojnim organom, ki jih zahtevajo, če to dovoljujejo mednarodni sporazumi z navedeno tretjo državo.
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.
ki te informacije potrebujejo za natančno odmero teh davkov
is necessary for an accurate assessment of those taxes
Člen 23 – odstavek 2 – uvodni del
Article 23 – paragraph 2 – introductory part
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
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
Any such transfer of information to a third country shall be made in accordance with Directive 95/46/EC and
če so izpolnjeni naslednji pogoji:
provided that all of the following conditions are met:
Zakonodajna resolucija Evropskega parlamenta z dne 10. februarja 2010 o predlogu direktive Sveta o vzajemni pomoči pri izterjavi terjatev v zvezi z davki, carinami in drugimi ukrepi ( KOM(2009)0028 – C6-0061/2009 – 2009/0007(CNS) )
European Parliament legislative resolution of 10 February 2010 on the proposal for a Council directive concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures ( COM(2009)0028 – C6-0061/2009 – 2009/0007(CNS) )
(Posebni zakonodajni postopek –Posvetovanje)
(Special legislative procedure – Consultation)
ob upoštevanju predloga Komisije Svetu ( KOM(2009)0028 ),
having regard to the Commission proposal to the Council ( COM(2009)0028 ),
ob upoštevanju členov 93 in 94 Pogodbe ES, v skladu s katerima se je Svet posvetoval s Parlamentom ( C6-0061/2009 ),
having regard to Articles 93 and 94 of the EC Treaty, pursuant to which the Council consulted Parliament ( C6-0061/2009 ),
ob upoštevanju sporočila Komisije Evropskemu parlamentu in Svetu z naslovom "Posledice začetka veljavnosti Lizbonske pogodbe za še nedokončane medinstitucionalne postopke odločanja" ( KOM(2009)0665 ),
having regard to the Communication from the Commission to the European Parliament and the Council entitled "Consequences of the entry into force of the Treaty of Lisbon for ongoing international decision-making procedures ( COM(2009)0665 ),
ob upoštevanju poročila Odbora za ekonomske in monetarne zadeve ( A7-0002/2010 ),
having regard to the report of the Committee on Economic and Monetary Affairs ( A7-0002/2010 ),
Vsaka država članica za svoj centralni organ za zvezo ali organe, ki skrbijo za zvezo, razvije ustrezne nadzorne sisteme, da bi zagotovila preglednost in stroškovno učinkovitost, in v okviru letnega pregleda oblikuje ustrezno poročilo, ki je javno dostopno.
Each Member State shall develop appropriate control systems for its central liaison office, or for the liaison offices that it has designated as liaison departments, in the interests of transparency and cost-efficiency, and shall draw up a publicly accessible report, in the context of an annual monitoring exercise, accordingly.
Na zaprosilo centralnega urada
At the request of a
za zvezo,
central liaison
za zvezo
central liaison
izmenjujejo s centralnimi uradi za zvezo držav članic
offices shall exchange
vse informacije, ki so
any information
za slednje
which might be relevant to the
Centralni uradi za zvezo izmenjujejo informacije v zvezi s povračili davkov, ki niso davek na dodano vrednost, prek nacionalnih davčnih organov, če ta povračila zadevajo osebe s sedežem v drugi državi članici
The central liaison offices shall exchange information concerning refunds of taxes, other than value added tax, by the national tax authorities, if those refunds relate to persons established in another Member State
in zneske, ki presegajo 10 000 EUR
and concern amounts exceeding EUR 10 000
Po dogovoru med organom prosilcem in zaprošenim organom in v skladu z ureditvijo, ki jo določi zaprošeni organ, so lahko uradniki, ki jih pooblasti organ prosilec, z namenom prejemanja informacij iz
By agreement between the applicant authority and the requested authority and in accordance with the arrangements laid down by the latter, officials authorised by the applicant authority may, with a view to receiving information referred to in
člena 4(1)
Article 4(1)
, prisotni med upravnimi preiskavami, ki se izvajajo na ozemlju zaprošene države članice.
, be present during administrative enquiries carried out in the territory of the requested Member State.
Kadar so uradniki
Where officials of the applicant
prisotni med uradnimi preiskavami v skladu s pododstavkom 1, lahko
are present during administrative enquiries pursuant to the first subparagraph, they may
po predhodnem dogovoru
, where so agreed,
izvajajo pooblastila pregleda, prenesena na uradnike
exercise the powers of inspection conferred on officials of the requested
Če preiskovana oseba ne spoštuje preiskovalnih ukrepov uradnikov
Any refusal of the person under investigation to respect the inspection measures of the officials of the applicant
vsako kršitev obravnava kot kršitev proti uradnikom svojega organa.
as a refusal committed against its own officials.
(b) s pošiljanjem standardnega obrazca s priporočeno ali elektronsko pošto, ki se mu priloži akt ali odločba, ki izvira iz države članice prosilke,
(b) by sending, by registered mail or electronically, a standard form to which the instrument or decision emanating from the applicant Member State
ali overjena kopija
, or a certified copy thereof,
; za ta standardni obrazec se uporabi vzorec iz Priloge I.
is attached; for this standard form, the model set in the Annex I shall be used.
Celotni znesek terjatve, ki ga izterja zaprošeni organ, se
The entire amount of the claim that is recovered by the requested authority shall be remitted to the applicant Member State
v štirinajstih dneh od zahteve
within 14 days of receipt of the request
Nadaljnje ukrepanje v okviru direktive
Follow-up of activities carried out in accordance with this Directive
Centralni uradi za zvezo v skladu s to direktivo izdelajo letno poročilo o dejavnostih sodelovanja v predhodnem davčnem letu.
The central liaison offices shall issue an annual report on cooperation activities carried out during the previous tax year in accordance with this Directive.
Poročilo vsebuje najmanj navedbo števila prejetih in izdanih zaprosil, kako so bila nadalje obravnavana, razloge, navedene v primeru njihove zavrnitve, roke, potrebne za obravnavo, znesek terjatve ter dejansko izterjane zneske.
That report shall detail at least the number of requests received and issued, the action taken, the reasons given where the request was refused, the time taken to deal with the request, the amount of the claim and the amounts actually recovered.
To poročilo se posreduje Evropskemu parlamentu in Evropski komisiji v mnenje.
The report shall be forwarded to the European Parliament and the Commission for their opinions.
Komisija si prizadeva za dobro sodelovanje med državami članicami ter redno spremlja morebitne pritožbe glede pomanjkljive izmenjave informacij in pomoči med državami članicami v zvezi z izterjavami iz te direktive.
The Commission shall work towards good cooperation between the Member States and shall, on an ongoing basis, monitor any complaints of shortcomings in the exchange of information and assistance between the Member States with a view to recovery in accordance with this Directive.
Komisija izvede primerjalno analizo različnih instrumentov za izterjavo davkov, ki so zagotovljeni v davčnih zakonikih držav članic, na primer nalogov za unovčenje, zahtevkov za izterjavo, ki so opredeljeni v nepremičninskih registrih, zastavnimi pravicami ter roki za postopek izvršbe, ki so zahtevani po zakonu in se izvajajo v praksi, zato da bi v državah članicah omogočili izvajanje najboljše prakse za izterjavo davkov.
The Commission shall conduct a comparative analysis on a wide range of tax recovery instruments provided for in Member States' tax codes, such as collection orders, recovery claims specified in the real estate property records, liens, enforcement procedure deadlines required by law and applied in practice with a view to facilitating the implementation of best practices for tax recovery in Member States.
B7-0072 , 0073 , 0074 , 0075 , 0076 in 0087/2010
B7-0072 , 0073 , 0074 , 0075 , 0076 and 0087/2010
ob upoštevanju vrhunskega srečanja skupine G7 v Iqaluitu v Kanadi 6. februarja 2010,
having regard to the G7 summit in Iqaluit, Canada, on 6 February 2010,
ob upoštevanju sklepov pripravljalne ministrske konference 25. januarja 2010 v Montrealu,
having regard to the conclusions of the Ministerial Preparatory Conference in Montreal on 25 January 2010,