natgillin/translations-raw huggingface dataset:
V skladu s tem bi morala opredelitev plačila obresti obsegati vsak prihodek iz naslova vlaganja kapitala, pri katerem je donos vnaprej določen, vrednost donosa na podlagi transakcije pa je podobna kateremu koli dohodku od obresti.
Accordingly the definition of interest payment should cover any revenue arising from the investment of capital where the return is fixed ex ante and the substance of the return arising from a transaction is similar to any interest income.
Da bi zagotovili skladno razlago te določbe v vseh državah članicah, bi bilo treba določbo dopolniti s seznamom zadevnih finančnih produktov.
In order to ensure a consistent interpretation of that provision throughout the Member States, the provision should be complemented by a list of the financial products concerned.
Komisija bi morala ta seznam sprejeti v skladu s Sklepom Sveta 1999/468/ES z 28. junija 1999 o določitvi postopkov za uresničevanje Komisiji
The Commission should adopt that list in accordance with the regulatory procedure laid down in Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission
Skupnost bi morala spodbujati k splošnemu davčnemu upravljanju v skladu s sklepi Sveta z dne 23. oktobra 2006, s katerimi se je povabilo Komisijo, naj preuči možnost pogajanj o posebnih sporazumih s HongKongom, Macaom in Singapurjem glede obdavčenja prihrankov, z namenom sklenitve mednarodnih sporazumov o uporabi ukrepov, enakovrednih ukrepom, ki jih uporabljajo države članice EU v skladu z Direktivo 2003/48/ES.
The Community should promote global tax governance, in line with the Council conclusions of 23 October 2006, which invited the Commission to explore the possibility of negotiating specific agreements with Hong Kong, Macao and Singapore on savings tax with a view to concluding an international agreement on the application of equivalent measures to those applied by Member States under Directive 2003/48/EC.
V sklepih Sveta z dne 21. januarja 2003 je bilo ugotovljeno, da Združene države Amerike uporabljajo ukrepe, ki so enakovrednim ukrepom v Direktivi 2003/48/ES.
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 2003/48/ES 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 Directive 2003/48/EC certain legal forms and arrangements in order to ensure effective taxation.
Komisija bi morala pri pregledu izvajanja Direktive 2003/48/ES posebno pozornost nameniti določenim dohodkom iz kapitala, kot so dohodki od proizvodov življenjskega zavarovanja, rent, poslov zamenjave in nekaterih pokojnin, ki še niso zajeti v navedeni direktivi.
In reviewing the operation of Directive 2003/48/EC, the Commission should pay specific attention to certain types of capital income, such as income derived from life assurance products, annuities, swaps, and certain pensions, which are not yet within the scope of that Directive.
Direktiva 2003/48/ES Uvodna izjava 8
Directive 2003/48/EC Recital 8
"(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 Member 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."
Direktiva 2003/48/ES Uvodna izjava 19
Directive 2003/48/EC Recital 19
(-1a) Uvodna izjava 19 se nadomesti z naslednjim:
(-1a) 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 that 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 the revenue that the Member States concerned are able to withhold should be proportional to the administrative costs incurred in handling the revenue-sharing mechanism, taking into account the costs that would be incurred in exchanging information."
Direktiva 2003/48/ES Uvodna izjava 24 a (novo)
Directive 2003/48/EC Recital 24 a (new)
"(24a) Dokler Hongkong, Singapur in druge države iz Priloge I ne izvajajo ukrepov, ki so enaki ali enakovredni ukrepom iz te direktive, lahko beg kapitala v te države in ozemlja ogrozi dosego ciljev te direktive.
"(24a) So long as Hong Kong, Singapore and other countries and territories listed in Annex I do not all apply measures identical or equivalent to those provided for in this Directive, capital flight towards those countries and territories could imperil the attainment of the objectives of this Directive.
Zato mora Skupnost ustrezno ukrepati, da bi dosegla sprejem sporazumov s temi državami in ozemlji, v skladu s kateri naj bi izvajale ukrepe."
It is therefore necessary for the Community to take appropriate action in order to ensure that an agreement is reached with those countries and territories under which they will apply such measures."
Direktiva 2003/48/ES Člen 1 – odstavek 1
Directive 2003/48/EC Article 1 – paragraph 1
(-1c) Člen 1(1) se nadomesti z naslednjim:
(-1c) Article 1(1) is replaced by the following:
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
Direktiva 2003/48/ES Člen 1 – odstavek 2 2.
Directive 2003/48/EC Article 1 – paragraph 2 2.
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
Member States shall take the necessary measures to ensure that the tasks necessary for the implementation of this Directive are carried out by
nosilci gospodarskih dejavnosti in
economic operators and
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."
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.
Direktiva 2003/48/ES Člen 2 – odstavek 1 – uvodni del
Directive 2003/48/EC Article 2 – paragraph 1 – introductory part
ali naj bi prejel
or should have received
plačilo obresti, ali posameznika, za katerega se zagotovi
an interest payment or any individual for whom such a payment is secured
ali bi moralo biti zagotovljeno
or should be secured
plačilo obresti, razen če predloži dokazilo, da obresti ni prejel v lastno korist ali da niso bile zagotovljene v njegovo korist, kar pomeni, da:
, unless he provides evidence that it was not received or secured for his own benefit, that is to say that:
Direktiva 2003/48/ES Člen 3 – odstavek 2 – pododstavek 1 – točka b
Directive 2003/48/EC 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
Direktiva 2003/48/ES Člen 3 – odstavek 2 – pododstavek 2
Directive 2003/48/EC Article 3 – paragraph 2 – subparagraph 2
Direktiva 2003/48/ES Člen 4 – odstavek 2 – pododstavek 2
Directive 2003/48/EC Article 4 – paragraph 2 – subparagraph 2
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
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
dohodek organizacije.
income has his or its permanent address.
Direktiva 2003/48/ES Člen 4 – odstavek 2 – pododstavek 7
Directive 2003/48/EC 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
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
dohodek pravne organizacije, ter skupni znesek obresti, plačanih ali zagotovljenih pravnemu subjektu ali organizaciji, pristojnemu organu države članice, v kateri je ustanovljen.
income of the legal arrangement, and the total amount of interest paid to, or secured for, the entity or legal arrangement.
Direktiva 2003/48/ES Člen 4 – odstavek 3
Directive 2003/48/EC Article 4 – paragraph 3
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."
Direktiva 2003/48/ES Člen 6 – odstavek - 1 (novo)
Directive 2003/48/EC Article 6 – paragraph -1 (new)
Brez poseganja v določbe v naslednjih odstavkih tega člena je splošno načelo v tej direktivi, da plačilo obresti pomeni vsak prihodek iz naslova vložka kapitala, če je donos vnaprej določen in je vrednost donosa na podlagi transakcije podobna kateremu koli dohodku od obresti.
Without prejudice to the provisions laid down in the following paragraphs of this Article, the general principle under this Directive is that "interest payment" means any revenue arising from the investment of capital where the return is fixed ex ante and the substance of the return arising from a transaction is similar to any interest income.
Da bi zagotovili skladno razlago te določbe v vseh državah članicah, je treba določbo dopolniti s seznamom zadevnih finančnih produktov.
In order to ensure a consistent interpretation of this provision throughout the Member States, it shall be complemented by a list of the financial products concerned.
Komisija sprejme ta seznam do ... [datum je opredeljen v členu 2(1) Direktive Sveta 2009/.../ES o spremembi Direktive 2003/48/ES o obdavčevanju dohodka od prihrankov v obliki plačil obresti] v skladu z regulativnim postopkom iz člena 18b(2) te direktive.
The Commission shall adopt this list by ... [the date specified in Article 2(1) of Council Directive 2009/.../EC amending Directive 2003/48/EC on taxation of savings income in the form of interest payments] in accordance with the regulatory procedure referred to in Article 18b(2) of this Directive.
Direktiva 2003/48/ES Člen 6 – odstavek 1 – točka c – podtočka ii
Directive 2003/48/EC Article 6 – paragraph 1 – point c – subpoint ii
Direktiva 2003/48/ES Člen 6 – odstavek 1 – točka d – podtočka ii
Directive 2003/48/EC Article 6 – paragraph 1 – point d – subpoint ii
Direktiva 2003/48/ES Člen 6 – odstavek 1 – točka (e)
Directive 2003/48/EG 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
(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
v primeru pogodb o zavarovanju:
in the case of insurance contracts
prejemki iz pogodb življenjskega zavarovanja, ki zagotavljajo kritje biometričnih tveganj, ki med veljavnostjo pogodbe znaša povprečno manj kot
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
je njihova učinkovitost izražena v enotah ali neposredno vezana na njih in je več kot 40 % temeljnih sredstev vloženih v dohodek
its actual performance is expressed in or directly linked to units and more than 40 % of the underlying assets is invested in
iz točk (a), (aa), (b), (c) in (d);
income of the kinds referred to in points (a), (aa), (b), (c) and (d)
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 is deemed to be lower than 10 %.
Direktiva 2003/48/ES Člen 6 – odstavek 1 – točka e a (novo)
Directive 2003/48/EG Article 6 – paragraph 1 – point e a (new)
(ea) dohodek iz strukturiranih produktov.
(ea) income from structured products.
Strukturirani produkti so dolžniški vrednosti papirji, za katere je višina obveznosti povračila odvisna od razvoja dogovorjene vsakovrstne osnovne vrednosti.
Structured products are bonds for which the level of repayment obligations depends on developments in some form of agreed base value.
Kot dohodek se šteje tudi razlika med plačilom za pridobitev in prejemki od prodaje, odkupa ali povračila strukturiranega produkta;
The difference between the purchase cost and the revenue from the sale, refund or redemption of the structured product is also considered to be income;
Direktiva 2003/48/ES Člen 6 – odstavek 1 – točka e b (novo)
Directive 2003/48/EG Article 6 – paragraph 1 – point e b (new)
(eb) dividende, ki jih za upravičenega lastnika prejme kreditna ali finančna institucija.
(eb) dividends received by a credit institution or financial institution on behalf of the beneficial owner.
Direktiva 2003/48/ES Člen 6 – odstavek 9 9.
Directive 2003/48/EC Article 6 – paragraph 9 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
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
1. decembra 2008 ali pozneje
on or after 1 December 2008
šest mesecev od datuma objave te direktive ali pozneje
six months after the date of publication of this Directive or later
Direktiva 2003/48/ES Člen 6 – odstavek 10 10.
Directive 2003/48/EC Article 6 – paragraph 10 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
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
Direktiva 2003/48/ES Člen 10 – odstavek 2
Directive 2003/48/EC Article 10 – paragraph 2
Člen 10(2) se nadomesti z naslednjim:
Article 10(2) is replaced by the following:
Prehodno obdobje se konča
The transition period shall end
najpozneje 1. julija 2014 ali ob koncu
no later than 1 July 2014 or at the end of
– datum začetka veljavnosti
- the date of entry into force of
– datum, na katerega Svet soglasno sklene, da so Združene države Amerike zavezane k izmenjavi podatkov na zahtevo, kot je opredeljena v Vzorčnem sporazumu OECD, o plačilih obresti, kot so opredeljene v tej direktivi, ki jih plačilni zastopniki, ustanovljeni na njihovem ozemlju, izvršijo upravičenim lastnikom, ki so rezidenti na ozemlju, na katerega se nanaša direktiva.
- the date on which the Council agrees by unanimity that the United States of America is committed to exchange of information upon request as defined in the OECD Model Agreement with respect to interest payments, as defined in this Directive, made by paying agents established within its territory to beneficial owners resident in the territory to which the Directive applies.
Direktiva 2003/48/ES Člen 12 – odstavka 1 in 2
Directive 2003/48/EC Article 12 – paragraphs 1 and 2
Člen 12(1) in (2) se nadomesti z naslednjim:
Article 12(1) and (2) are replaced by the following:
Države članice, ki pobirajo davčni odtegljaj v skladu s členom 11(1), obdržijo
Member States levying withholding tax in accordance with Article 11(1) shall retain
prihodkov in ostalih
of their revenue and transfer
prihodkov prenesejo državi članici, katere rezident je upravičeni lastnik obresti.
of the revenue to the Member State of residence of the beneficial owner of the interest.
Države članice, ki pobirajo davčni odtegljaj v skladu s členom 11(5), obdržijo
Member States levying withholding tax in accordance with Article 11(5) shall retain
prihodkov in ostalih
of the revenue and transfer
prenesejo ostalim državam članicam, sorazmerno s prenosi, izvedenimi v skladu z odstavkom 1 tega člena.
to the other Member States proportionate to the transfers carried out pursuant to paragraph 1 of this Article.
Direktiva 2003/48/ES Člen 18 (10)
Directive 2003/48/EC Article 18 (10)
Prvi stavek
The first sentence of
člena 18 se nadomesti z naslednjim besedilom:
Article 18 is replaced by the following:
"Člen 18
Article 18
Primerjalna študija bi morala zlasti upoštevati vidike preglednosti, spoštovanje davčne suverenosti držav članic, davčno pravičnost in upravno obremenitev, ki je povezana s katerim koli od obeh sistemov.
That comparative study should take into consideration, in particular, aspects of transparency, respect of fiscal sovereignty of the Member States, fiscal justice and administrative burden attached to any of the two systems.
Komisija o izvajanju te direktive na podlagi statističnih podatkov iz Priloge V, ki jih države članice pošljejo Komisiji, poroča Svetu
The Commission shall report to the Council
vsaka tri leta.
every three years on the operation of this Directive on the basis of the statistics listed in Annex V, which shall be provided by each Member State to the Commission.
Komisija na podlagi poročil in študije iz odstavka 1 in zlasti v zvezi s koncem prehodnega obdobja iz člena 10(2) po potrebi predlaga Svetu spremembe direktive, ki se izkažejo kot potrebne za zagotovitev učinkovitega obdavčevanja dohodka od prihrankov ter za odpravo nezaželenega izkrivljanja konkurence.
On the basis of those reports and the study referred to in paragraph 1, and in particular in relation to the end of transitional period referred to in Article 10(2), the Commission, shall, where appropriate, propose to the Council any amendments to this Directive that prove necessary in order to ensure effective taxation of savings income and to remove undesirable distortions of competition.
Direktiva 2003/48/ES Člen 18 b – odstavek 3 a (novo)
Directive 2003/48/EC Article 18 b – paragraph 3 a (new)
Komisija s pomočjo odbora vsaki dve leti, od 1. januarja 2010 dalje, oceni postopke, dokumente in skupne oblike in obrazce iz člena 18a ter sprejme ukrepe za njihovo izboljšanje v skladu z regulativnim postopkom iz člena 18b(2).
The Commission, assisted by the Committee, shall assess, every two years from 1 January 2010 onwards, the procedures, documents and common formats and forms referred to in Article 18a and shall adopt the measures required to improve them in accordance with the regulatory procedure referred to in Article 18b(2).
Direktiva 2003/48/ES Priloga I
Directive 2003/48/EC Annex I
Seznam pravnih oblik subjektov in organizacij, za katere se uporablja člen 2(3) zaradi prisotnosti njihovega sedeža dejanske uprave na ozemlju določenih držav ali jurisdikcij
List of legal forms of entities and legal arrangements to which Article 2(3) applies because of the presence within the territory of specific countries or jurisdictions of their place of effective management
Pravni subjekti in organizacije, katerih sedež dejanske uprave je v državi ali jurisdikciji zunaj ozemlja uporabe Direktive, kot je opredeljeno v členu 7, in se razlikuje od tistih iz člena 17(2):
Entities and legal arrangements whose place of effective management is in a country or jurisdiction outside the territorial scope of the Directive as defined in Article 7 and which is different from those listed in Article 17(2):
Société de personnes (osebna družba)
Société de personnes (Partnership)
Société civile (civilno podjetje)
Société civile (Civil company)
Fundación de interés privado (fundacija)
Fundación de interés privado (Foundation)