Uredba o ratifikaciji Sporazuma v obliki izmenjave pisem o obdavčevanju dohodka od prihrankov in začasni uporabi tega sporazuma, sklenjenega med Republiko Slovenijo in Kajmanskimi otoki

Ratificira se Sporazum v obliki izmenjave pisem o obdavčevanju dohodka od prihrankov, sklenjen z izmenjavo pisem 12. aprila 2005 med Republiko Slovenijo in Kajmanskimi otoki.

Besedilo sporazuma se v izvirniku v slovenskem in angleškem jeziku glasi: Pismo Republike Slovenije Spoštovani! Sklicujem se na besedilo predlaganega modela »Sporazuma o obdavčevanju dohodka od prihrankov med Kajmanskimi otoki in vsako državo članico EU«, ki ga je potrdila Skupina na visoki ravni (Obdavčitev prihrankov) Sveta ministrov Evropske unije dne 22. junija 2004. V zvezi z zgoraj omenjenim besedilom, mi je v čast – da vam lahko predložim Sporazum o obdavčevanju dohodka od prihrankov v Dodatku 1 tega pisma; – predlagam, da se navedeni Sporazum začne uporabljati od datuma začetka uporabe Direktive Sveta 2003/48/ES z dne 3. junija 2003 o obdavčevanju dohodka od prihrankov v obliki plačil obresti, ki je odvisen od pogojev, določenih v členu 17(2) Direktive, s tem, da pogodbenici druga drugo obvestita, da so formalnosti, predvidene v njunih ustavah, za začetek veljavnosti tega Sporazuma zaključene; – predlagam, da se obe strani zavežeta čimprej opraviti omenjene formalnosti, predvidene v njunih ustavah, in o zaključku teh formalnosti druga drugo nemudoma uradno obvestita. V čast mi je, da vam predlagam, če se vaša vlada z navedenim strinja, da to pismo, Dodatek 1 in vaš odgovor nanj, skupaj tvorijo naše obojestransko strinjanje in sprejetje Sporazuma med Republiko Slovenijo in Kajmanskimi otoki. Prosim, sprejmite izraze našega najglobljega spoštovanja. Za Vlado Republike Slovenije Dušan Mramor l.r. Sestavljeno v Ljubljani, dne 29. novembra 2004, v slovenskem in angleškem jeziku, v treh izvirnikih. Odgovor Kajmanskih otokov Spoštovani! V čast mi je potrditi prejem vašega pisma z dne 29. novembra 2004, v katerem je zapisano: »Spoštovani! Sklicujem se na besedilo predlaganega modela »Sporazuma o obdavčevanju dohodka od prihrankov med Kajmanskimi otoki in vsako državo članico EU«, ki ga je potrdila Skupina na visoki ravni (Obdavčitev prihrankov) Sveta ministrov Evropske unije dne 22. junija 2004. V zvezi z zgoraj omenjenim besedilom, mi je v čast – da vam lahko predložim Sporazum o obdavčevanju dohodka od prihrankov v Dodatku 1 tega pisma; – predlagam, da se navedeni Sporazum začne uporabljati od datuma začetka uporabe Direktive Sveta 2003/48/ES z dne 3. junija 2003 o obdavčevanju dohodka od prihrankov v obliki plačil obresti, ki je odvisen od pogojev, določenih v členu 17(2) Direktive, s tem, da pogodbenici druga drugo obvestita, da so formalnosti, predvidene v njunih ustavah, za začetek veljavnosti tega Sporazuma zaključene; – predlagam, da se obe strani zavežeta čimprej opraviti omenjene formalnosti, predvidene v njunih ustavah, in o zaključku teh formalnosti druga drugo nemudoma uradno obvestita. V čast mi je, da vam predlagam, če se vaša vlada z navedenim strinja, da to pismo, Dodatek 1 in vaš odgovor nanj, skupaj tvorijo naše obojestransko strinjanje in sprejetje Sporazuma med Republiko Slovenijo in Kajmanskimi otoki. Prosim, sprejmite izraze našega najglobljega spoštovanja.« Potrdim lahko, da se Vlada Kajmanskih otokov strinja z vsebino vašega pisma z dne 29. novembra 2004. Prosim, sprejmite izraze mojega najglobljega spoštovanja, Za Vlado Kajmanskih otokov Kenneth Jefferson l.r. Sestavljeno na Grand Caymanu, Kajmanski otoki, dne 12. aprila 2005 v slovenskem in angleškem jeziku, v treh izvirnikih. DODATEK 1 OB UPOŠTEVANJU NASLEDNJEGA: 1. Člen 17 Direktive 2003/48/EGS Sveta Evropske unije (»Svet«) o obdavčevanju dohodka od prihrankov predvideva, ki je objavljena v Uradnem listu Evropske unije z dne 26. junija 2003 (»Direktiva«) predvideva, da države članice do 1. januarja 2004 sprejmejo in objavijo zakone in druge predpise, potrebne za uskladitev s to Direktivo, katere določbe se uporabljajo od 1. januarja 2005, pod pogojem, da »(i) Švicarska konfederacija, Kneževina Lihtenštajn, Republika San Marino, Kneževina Monako in Kneževina Andora z istim dnem uporabljajo ukrepe, ki so enakovredni ukrepom iz te direktive, skladno s sporazumi, ki jih te države sklenejo z Evropsko skupnostjo na podlagi soglasne odločitve Sveta; (ii) so v veljavi vsi sporazumi ali drugi dogovori, ki zagotavljajo, da vsa odvisna ali pridružena ozemlja z istim dnem uporabljajo avtomatično izmenjavo podatkov na enak način, kot je določeno v poglavju II te direktive, (ali v prehodnem obdobju, ki ga določa člen 10, uporabljajo davčni odtegljaj pod enakimi pogoji, kot jih vsebujeta člena 11 in 12)«. 2. V skladu z njihovimi dejavnostmi glede pridruževanja, Ciper, Češka republika, Estonija, Madžarska, Latvija, Litva, Malta, Poljska, Slovaška republika in Slovenija, do 1. maja 2004 sprejmejo in objavijo zakone in druge predpise, potrebne za uskladitev s to Direktivo, katere določbe se uporabljajo od 1. januarja 2005, pod pogoji, določenimi v 1 zgoraj. 3. Podlago za povezovanje Kajmanskih otokov z EU ureja del 4 Pogodbe o ustanovitvi Evropske skupnosti. Del 4 ureja določene obveznosti, ki obvezujejo države članice Evropske unije in Kajmanske otoke. 4. Pod pogoji povezovanja Kajmanskih otokov z EU, Kajmanski otoki niso del davčnega območja Evropske unije. Vendar, v duhu sodelovanja in upoštevanja pogojev Pogodbe o ustanovitvi Evropske skupnosti, so Kajmanski otoki privolili, da pomagajo državam članicam EU z zagotavljanjem določenih podatkov, kot je določeno v nadaljevanju. 5. Kajmanski otoki razpolagajo z zakonodajo o kolektivnih naložbenih podjemih, za katero se šteje, da ima enak učinek kakor zakonodaja ES iz členov 2 in 6 Direktive. Kajmanski otoki in Republika Slovenija, v nadaljevanju »pogodbenica« ali »pogodbenici«, razen če sobesedilo ne zahteva drugače, sta se dogovorili o sklenitvi naslednjega sporazuma, ki vsebuje obveznosti samo za pogodbenici in predvideva avtomatično izmenjavo podatkov pristojnega organa Kajmanskih otokov pristojnemu organu Republike Slovenije pod pogoji in na način, kot je določeno spodaj.

(1)Ta konvencija se uporablja za obresti (kot jih opredeljuje člen 6 tega sporazuma), ki jih plača plačilni zastopnik (kot ga opredeljuje člen 5 tega sporazuma), ustanovljen na Kajmanskih otokih, upravičenim lastnikom (kot jih opredeljuje člen 3 tega sporazuma), ki so posamezniki rezidenti v Republiki Sloveniji.

(2)Področje uporabe te konvencije je treba omejiti na obdavčevanje dohodka od prihrankov v obliki plačil obresti na dolžniške terjatve, pri čemer so med drugim izključena vprašanja v zvezi z obdavčevanjem pokojninskih prejemkov in prejemkov iz zavarovanja.

(1)Kadar plačila obresti, kot jih opredeljuje člen 6 tega sporazuma, plačilni zastopnik, ustanovljen v Kajmanskih otokih, plača upravičenim lastnikom, kot jih opredeljuje člen 3 tega sporazuma, ki so rezidenti Republike Slovenije, plačilni zastopnik pristojnemu organu Kajmanskih otokov poroča: (a) identiteto in rezidentstvo upravičenega lastnika, ugotovljeno v skladu s členom 4 tega sporazuma; (b) naziv in naslov plačilnega zastopnika; (c) številko računa upravičenega lastnika ali, če nima računa, podatke o dolžniški terjatvi, iz katere izhajajo obresti; (d) podatke o plačilu obresti v skladu s členom 6(1) tega sporazuma. Vendar lahko Kajmanski otoki omejijo minimalne podatke o plačilu obresti, ki jih mora poročati plačilni zastopnik, na skupni znesek obresti ali dohodka in na skupni znesek prihodka od prodaje, odkupa ali povračila.

(2)V šestih mesecih po koncu davčnega leta pristojni organ Kajmanskih otokov avtomatično sporoči podatke iz odstavka (1)(a)–(d) tega člena pristojnemu organu Republike Slovenije za vsa plačila obresti v tem letu.

(1)V tem sporazumu »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. Posameznik se ne šteje za upravičenega lastnika, če: (a) deluje kot plačilni zastopnik v smislu člena 5 tega sporazuma; (b) deluje v imenu pravne osebe, subjekta, katerega dobiček se obdavčuje po splošni ureditvi za podjetniško obdavčitev, KNPVP, priznanega v skladu z Direktivo 85/611/EGS, ali enakovrednega kolektivnega naložbenega podjema ustanovljenega na Kajmanskih otokih, ali v imenu subjekta iz člena 5(2) tega sporazuma, pri čemer v zadnjem primeru naziv in naslov subjekta razkrije nosilcu gospodarske dejavnosti, ki izvrši plačilo obresti, ta pa te podatke sporoči pristojnemu organu pogodbenice, v kateri je ustanovljen; (c) deluje v imenu drugega posameznika, ki je upravičeni lastnik, in identiteto upravičenega lastnika razkrije plačilnemu zastopniku.

(2)Kadar ima plačilni zastopnik podatke, ki kažejo na to, da posameznik, ki prejme plačilo obresti ali za katerega se zagotovi plačilo obresti, ni nujno tudi upravičeni lastnik, in kadar se ne uporablja nobeden od odstavkov (1)(a) in (1)(b) tega člena, izvede vse razumne ukrepe za ugotovitev identitete upravičenega lastnika. Če plačilni zastopnik ne more ugotoviti identitete upravičenega lastnika, zadevnega posameznika obravnava kot upravičenega lastnika.

(1)Kajmanski otoki na svojem ozemlju sprejmejo in zagotovijo uporabo potrebnih postopkov, ki plačilnemu zastopniku omogočajo identificirati upravičene lastnike in njihovo rezidentstvo za namene tega sporazuma. Takšni postopki so v skladu z minimalnimi standardi, določenimi v odstavkih 2 in 3.

(2)Plačilni zastopnik ugotavlja identiteto upravičenega lastnika na podlagi minimalnih standardov, ki se razlikujejo glede na to, kdaj se vzpostavi razmerje med plačilnim zastopnikom in prejemnikom obresti, na naslednji način: (a) pri pogodbenih razmerjih, ki so bila sklenjena pred 1. januarjem 2004, plačilni zastopnik ugotavlja identiteto upravičenega lastnika, ki jo sestavljata njegovo ime in naslov, iz podatkov, ki jih ima na voljo, zlasti v skladu z veljavno zakonodajo na Kajmanskih otokih o preprečevanju uporabe finančnega sistema za pranje denarja; (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 in morebitna davčna identifikacijska številka, ki mu jo je dodelila država članica, katere rezident je za davčne namene. Ti podatki se ugotavljajo na podlagi potnega lista ali uradne osebne izkaznice, ki jo predloži upravičeni lastnik. Če v potnem listu ali na uradni osebni izkaznici ni naslova, se ta ugotavlja na podlagi katerega koli drugega dokazila o identiteti, ki ga predloži upravičeni lastnik. Če na potnem listu, na uradni osebni izkaznici ali na katerem koli drugem dokazilu o identiteti, po možnosti vključno s potrdilom o rezidentstvu za davčne namene, ki ga predloži upravičeni lastnik, davčna identifikacijska številka ni navedena, se identiteta dopolni z datumom in krajem rojstva upravičenega lastnika, ki se ugotovi iz potnega lista ali uradne osebne izkaznice.

(3)Plačilni zastopnik ugotavlja rezidentstvo upravičenega lastnika na podlagi minimalnih standardov, ki se razlikujejo glede na to, kdaj se vzpostavi razmerje med plačilnim zastopnikom in prejemnikom obresti. Ob upoštevanju spodaj navedenih pogojev se šteje, da je rezidentstvo v državi, v kateri ima upravičeni lastnik stalni naslov: (a) pri pogodbenih razmerjih, ki so bila sklenjena pred 1. januarjem 2004, plačilni zastopnik ugotavlja rezidentstvo upravičenega lastnika iz podatkov, ki jih ima na voljo, zlasti v skladu z veljavno zakonodajo na Kajmanskih otokih o preprečevanju uporabe finančnega sistema za pranje denarja; (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 zastopniki ugotavljajo rezidentstvo upravičenega lastnika na podlagi naslova, navedenega v potnem listu, na uradni osebni izkaznici ali, po potrebi, na podlagi drugega dokumentarnega dokazila o identiteti, ki ga predloži upravičeni lastnik, in skladno z naslednjim postopkom: pri posameznikih, ki predložijo potni list ali uradno osebno izkaznico, ki jo je izdala država članica, in ki izjavijo, da so rezidenti tretje države, se rezidentstvo ugotavlja na podlagi potrdila o davčnem rezidentstvu, ki ga izda pristojni organ tretje države, za katero posameznik trdi, da je njen rezident. Če posameznik takšnega potrdila ne predloži, se za državo rezidentstva šteje država članica, ki je izdala potni list ali drug uradni osebni dokument.

(1)V tem sporazumu »plačilni zastopnik« pomeni vsakega nosilca gospodarske dejavnosti, ki plača ali zagotovi plačilo obresti v neposredno korist upravičenega lastnika, bodisi da je nosilec dolžnik terjatve, za katero se plačajo obresti, ali nosilec, ki po nalogu dolžnika ali upravičenega lastnika plača ali zagotovi plačilo obresti.

(2)Vsak subjekt, ki je ustanovljen v pogodbenici, kateremu se plačajo obresti ali zagotovi plačilo obresti v korist upravičenega lastnika, se ob takem plačilu ali ob zagotovilu takega plačila šteje za plačilnega zastopnika. Ta določba se ne uporablja, če nosilec gospodarske dejavnosti na podlagi uradnih dokazil, ki jih ta subjekt predloži, utemeljeno domneva, da: (a) je subjekt pravna oseba, z izjemo pravnih oseb iz odstavka 5 tega člena; ali (b) so dobički subjekta obdavčeni po splošni ureditvi za podjetniško obdavčitev; ali (c) je subjekt KNPVP, priznan v skladu z Direktivo 85/611/EGS Sveta ali enakovreden kolektivni naložbeni podjem, ustanovljen na Kajmanskih otokih. Nosilec gospodarske dejavnosti, ustanovljen na Kajmanskih otokih, ki plača ali zagotovi plačilo obresti takšnemu subjektu, ki je ustanovljen v drugi pogodbenici, ki se po tem odstavku šteje za plačilnega zastopnika, sporoči naziv in naslov subjekta ter skupni znesek subjektu plačanih ali zagotovljenih obresti pristojnemu organu pogodbenice, v kateri je ustanovljen, ta pa te podatke pošlje pristojnemu organu pogodbenice, v kateri je subjekt ustanovljen.

(3)Vendar ima subjekt iz odstavka 2 tega člena možnost, da se ga za namene tega sporazuma obravnava kot KNPVP ali enakovreden podjem iz odstavka 2(c). To možnost lahko subjekt izkoristi tako, da nosilcu gospodarske dejavnosti predloži potrdilo, ki ga izda pogodbenica, v kateri je subjekt ustanovljen. Pogodbenica določi podrobna pravila glede te možnosti za subjekte, ki so ustanovljeni na njenem ozemlju.

(4)Kadar sta nosilec gospodarske dejavnosti in subjekt iz odstavka 2 tega člena ustanovljena v isti pogodbenici, ta pogodbenica sprejme potrebne ukrepe, s katerimi zagotovi, da subjekt izpolnjuje vsa določila tega sporazuma, kadar deluje kot plačilni zastopnik.

(5)Pravne osebe, izvzete iz odstavka 2(a) tega člena so: (a) na Finskem: avoin yhtiö (Ay) in kommandiittiyhtiö (Ky)/öppet bolag in kommanditbolag; (b) na Švedskem: handelsbolag (HB) in kommanditbolag (KB).

(1)Za namene tega sporazuma »plačilo obresti« pomeni: (a) obresti, ki se plačajo ali pripišejo na račun in se nanašajo na dolžniške terjatve vseh vrst ne glede na to, ali so zavarovane s hipoteko, in ne glede na to, ali imajo pravico do udeležbe v dolžnikovem dobičku, in še posebej dohodek od državnih vrednostnih papirjev ter dohodek iz obveznic ali zadolžnic, vključno s premijami in nagradami od takih vrednostnih papirjev, obveznic ali zadolžnic; kazni zaradi zamude pri plačilu se ne štejejo za plačilo obresti; (b) obračunane ali h glavnici pripisane obresti pri prodaji, povračilu ali odkupu dolžniških terjatev iz (a); (c) dohodek, ki bodisi neposredno ali posredno preko subjekta iz člena 5(2) tega sporazuma izvira iz plačila obresti in ki ga razdelijo: (i) KNPVP, priznan v skladu z ES Direktivo 85/611/EGS Sveta; ali (ii) enakovreden kolektivni naložbeni podjem, ustanovljen na Kajmanskih otokih; (iii) subjekti, ki izpolnjujejo pogoje za možnost iz člena 5(3) tega sporazuma; (iv) kolektivni naložbeni podjemi, ustanovljeni zunaj ozemlja, na katerega se nanaša Pogodba o ustanovitvi Evropske skupnosti na podlagi člena 299 te pogodbe in zunaj Kajmanskih otokov; (d) dohodek, dosežen s prodajo, povračilom ali odkupom delnic ali enot v naslednjih podjemih in subjektih, če ti neposredno ali posredno prek drugih kolektivnih naložbenih podjemov ali subjektov, ki so navedeni spodaj, naložijo več kot 40% svojih sredstev v dolžniške terjatve iz (a): (i) KNPVP, priznan v skladu z Direktivo Sveta 85/611/EGS; ali (ii) enakovreden kolektivni naložbeni podjem, ustanovljen na Kajmanskih otokih; (iii) subjekti, ki izpolnjujejo pogoje za možnost iz člena 5(3) tega sporazuma; (iv) kolektivni naložbeni podjemi, ustanovljeni zunaj ozemlja, za katerega velja Pogodba o ustanovitvi Evropske skupnosti na podlagi njenega člena 299 in zunaj Kajmanskih otokov. Pogodbenici pa imata možnost, da v opredelitev obresti vključita dohodek iz odstavka (1)(d) tega člena samo v višini dobička, ki neposredno ali posredno izvirajo iz plačil obresti v smislu odstavkov (1)(a) in (b) tega člena.

(2)Glede odstavkov (1)(c) in (d) tega člena, kadar plačilni zastopnik nima podatkov o deležu dohodka, ki izvira iz plačil obresti, se celoten znesek dohodka šteje za plačilo obresti.

(3)Glede odstavka (1)(d) tega člena, kadar plačilni zastopnik nima podatkov o odstotku sredstev, ki so bila naložena v dolžniške terjatve ali v delnice ali enote, kot določa navedeni odstavek, se šteje, da ta odstotek presega 40%. Kadar plačilni zastopnik ne more določiti zneska dohodka upravičenega lastnika, se šteje, da je dohodek enak prihodku od prodaje, povračila ali odkupa delnic ali enot.

(4)Kadar se obresti, kot jih opredeljuje odstavek

(1)tega člena, plačajo ali pripišejo na račun subjekta iz člena 5(2) tega sporazuma, pri čemer ta subjekt ne izpolnjuje pogojev za možnost po členu 5(3) tega sporazuma, se to šteje za plačilo obresti takega subjekta.

(5)Glede odstavkov (1)(b) in (d) tega člena ima pogodbenica možnost, da od plačilnih zastopnikov na svojem ozemlju zahteva obračun obresti v obdobju, ki ne sme presegati eno leto, ter da tako obračunane obresti obravnavajo kot plačilo obresti, četudi v tem obdobju ne pride do prodaje, odkupa ali povračila.

(6)Z odstopanjem od odstavkov (1)(c) in (d) tega člena ima pogodbenica možnost, da iz opredelitve plačil obresti izključi dohodek iz navedenih določb od podjemov ali subjekov, ki so ustanovljeni na njenem ozemlju, če naložbe v dolžniške terjatve iz odstavka 1(a) tega člena takšnih subjektov ne presegajo 15% njihovih sredstev. Prav tako ima pogodbenica možnost, da z odstopanjem od odstavka 4 tega člena iz opredelitve plačil obresti iz odstavka 1 tega člena izključi obresti, ki se plačajo ali pripišejo na račun subjekta iz člena 5(2) tega sporazuma, ki ne izpolnjuje pogojev za možnost iz člena 5(3) tega sporazuma in je ustanovljen na njenem ozemlju, če naložbe takega subjekta v dolžniške terjatve iz odstavka 1(a) tega člena ne presegajo 15% njegovih sredstev. Če pogodbenica uporabi takšno možnost, je to zavezujoče za drugo pogodbenico.

(7)Od 1. januarja 2011 bo odstotek iz odstavka 1(d) tega člena in odstavka 3 tega člena znašal 25%.

(8)Odstotki iz odstavka 1(d) tega člena in odstavka 6 tega člena se določajo glede na naložbeno politiko kot jo določajo pravila sklada ali ustanovna listina zadevnih podjemov ali subjektov, ali, če teh ni, glede na dejansko sestavo sredstev zadevnih podjemov ali subjektov.

(1)V prehodnem obdobju, kot ga opredeljuje člen 10(2) Direktive, vendar najpozneje do 31. decembra 2010, se domače in mednarodne obveznice in drugi prenosljivi dolžniški vrednostni papirji, ki so bili prvič izdani pred 1. marcem 2001 ali za katere so pristojni organi v smislu Direktive Sveta 80/390/EGS ali odgovorni organi v tretjih državah odobrili prvotne prospekte za izdajo pred tem datumom, ne štejejo za dolžniške terjatve v smislu člena 6(1)(a) tega sporazuma, pod pogojem, da od vključno 1. marca 2002 naprej ni bilo nadaljnjih izdaj takšnih prenosljivih dolžniških vrednostnih papirjev. Če pa bi se prehodno obdobje nadaljevalo tudi po 31. decembru 2010, se določbe tega člena še naprej uporabljajo samo za takšne prenosljive dolžniške vrednostne papirje: – ki vsebujejo klavzuli o obrutenju in predčasnem odkupu ter – kadar je plačilni zastopnik, ustanovljen v pogodbenici, ki uporablja davčni odtegljaj in ta plačilni zastopnik plača ali zagotovi plačilo obresti v neposredno korist upravičenega lastnika, ki je rezident druge pogodbenice. Kadar je prišlo do nadaljnje izdaje prej omenjenega prenosljivega dolžniškega vrednostnega papirja, ki ga je izdala država ali z njo povezan subjekt, ki deluje kot organ oblasti ali katerega vloga je priznana z mednarodno pogodbo, kot je opredeljeno v Prilogi k temu sporazumu, na dan 1. marca 2002 ali po njem, se celotna izdaja takšnega vrednostnega papirja, ki je sestavljena iz prvotne izdaje in vseh naslednjih izdaj, šteje za dolžniško terjatev v smislu člena 6(1)(a) tega sporazuma. Kadar je prišlo do nadaljnje izdaje prej omenjenih prenosljivih dolžniških vrednostnih papirjev, ki jih je izdal kateri koli drug izdajatelj, ki ni zajet v drugem pododstavku, na dan 1. marca 2002 ali po njem, se takšna dodatna izdaja šteje za dolžniško terjatev v smislu člena 6(1)(a) tega sporazuma.

(2)Nobena določba tega člena pogodbenicam ne preprečuje obdavčevanja dohodka od prenosljivih dolžniških vrednostnih papirjev iz odstavka 1 v skladu s svojo nacionalno zakonodajo. Kadar se med pogodbenicami pojavijo težave ali nejasnosti glede izvajanja ali tolmačenja tega sporazuma, si pogodbenice po svojih najboljših močeh prizadevajo rešiti zadevo z medsebojnim dogovorom.

(1)Vse informacije, ki jih pristojni organi pogodbenice posredujejo in prejmejo, se obravnavajo kot zaupne.

(2)Informacije, ki jih prejmejo pristojni organi pogodbenice, se brez predhodnega pisnega soglasja druge pogodbenice ne smejo uporabiti za noben drug namen razen neposrednega obdavčevanja.

(3)Prejete informacije se lahko razkrijejo le osebam ali organom oblasti, ki se ukvarjajo z neposrednim obdavčevanjem; te osebe ali organi oblasti jih lahko uporabijo le v ta namen ali v namen pregleda nad delovanjem, vključno z reševanjem pritožb. V te namene se informacije lahko razkrijejo v sodnih postopkih ali pri sodnih odločitvah.

(4)Kadar pristojni organ pogodbenice meni, da so informacije, ki jih je prejel od pristojnega organa druge pogodbenice, uporabne za pristojni organ druge države članice, jih temu pristojnemu organu lahko posreduje ob dogovoru s pristojnim organom, ki je informacije priskrbel. Ta sporazum začne veljati trideset dni po datumu prejema poznejšega od pisnih obvestil, s katerima sta vladi uradno obvestili druga drugo, da so formalnosti, predvidene v njunih ustavah, zaključene, njegove določbe pa se uporabljajo od datuma, ko se prične uporabljati Direktiva skladno z odstavkoma 2 in 3 člena 17 Direktive.

(1)Ta sporazum velja, dokler ga ne odpove ena od pogodbenic.

(2)Vsaka pogodbenica lahko odpove ta sporazum tako, da s pisnim obvestilom o odpovedi uradno obvesti drugo pogodbenico, takšno pisno obvestilo pa opredeljuje okoliščine, ki so pripeljale do odpovedi. V takem primeru ta sporazum preneha veljati 12 mesecev po predložitvi uradnega obvestila.

(1)Ta sporazum se lahko uporablja pod pogojem, da vse države članice Evropske unije, Združene države Amerike, Švica, Andora, Lihtenštajn, Monako in San Marino in vsa odvisna in pridružena ozemlja držav članic Evropske skupnosti sprejmejo in izvajajo ukrepe, ki so skladni ali enaki ukrepom v Direktivi ali v tem sporazumu in predvidevajo enake datume začetka izvajanja.

(2)V primeru, da se direktiva začasno ali stalno ne more več uporabljati v skladu s pravom Evropske skupnosti ali v primeru, da država članica ustavi uporabo svojih izvedbenih predpisov, lahko katera koli pogodbenica, ob upoštevanju postopka medsebojnega dogovora iz člena 8 tega sporazuma, z uradnim obvestilom s takojšnjim učinkom drugi pogodbenici ustavi uporabo tega sporazuma ali delov tega sporazuma in v takem uradnem obvestilu opredeli okoliščine, ki so pripeljale do takega obvestila. Sporazum se ponovno uporablja takoj, ko so odpravljene okoliščine, ki so pripeljale do ustavitve njegove uporabe.

(3)V primeru, da ena od tretjih držav ali ozemelj iz odstavka 1 preneha uporabljati ukrepe iz omenjenega odstavka, lahko katera koli pogodbenica, ob upoštevanju postopka medsebojnega dogovora iz člena 8 tega sporazuma, z uradnim obvestilom drugi pogodbenici odloži uporabo tega sporazuma in v takem uradnem obvestilu opredeli okoliščine, ki so pripeljale do takega obvestila. Odložitev uporabe se ne začne izvajati pred potekom dveh mesecev od takega uradnega obvestila. Uporaba sporazuma se nadaljuje takoj, ko zadevna tretja država ali ozemlje obnovi uporabo ukrepov. Za namene tega sporazuma izraz »pristojni organ«, kadar se uporablja za Kajmanske otoke, pomeni finančnega sekretarja in kadar se uporablja za Republiko Slovenijo, pomeni Ministrstvo za finance Republike Slovenije ali pooblaščenega predstavnika tega ministrstva. Pogodbenice do 1. januarja 2005 sprejmejo in objavijo zakone in druge predpise, potrebne za uskladitev s tem sporazumom. V POTRDITEV NAVEDENEGA sta podpisana, ki sta bila za to pravilno pooblaščena, podpisala to konvencijo. Sestavljeno v slovenskem in angleškem jeziku, pri čemer sta obe besedili enako verodostojni. Za Vlado Kajmanskih otokov Kenneth Jefferson l.r. Za Vlado Republike Slovenije Dušan Mramor l.r. Priloga: Seznam povezanih subjektov Letter from the Republic of Slovenia Sir, I refer to the text of the proposed model “Agreement on the Taxation of Savings Income between the Cayman Islands and each EU Member State” that was approved by the High Level Working Party (Taxation of Savings) of the Council of Ministers of the European Union on 22 June 2004. In view of the above mentioned text, I have the honour – to propose to you the Agreement on the taxation of savings income at Appendix 1 to this letter; – to propose that the said Agreement may come into effect on the date of application of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments, which date shall be subject to the conditions set out in Article 17(2) of the Directive, subject to the notification to each other that the internal constitutional formalities for the coming into effect of this Agreement are completed; – to propose our mutual commitment to comply at the earliest date with our said internal constitutional formalities and to notify each other without delay through the formal channels when such formalities are completed. I have the honour to propose that, if the above is acceptable to your Government, this letter together with its Appendix 1 and your confirmation shall together constitute our mutual acceptance and making of the Agreement between the Republic of Slovenia and the Cayman Islands. Please accept, Sir, the assurance of our highest consideration, For the Government of the Republic of Slovenia Dušan Mramor (s) Done at Ljubljana, this 29th day of November 2004 in the Slovenian and English languages in three copies. Reply from the Cayman Islands Sir, I have the honour to acknowledge receipt of your letter of November 29, 2004, which reads as follows: “Sir, I refer to the text of the proposed model “Agreement on the Taxation of Savings Income between the Cayman Islands and each EU Member State” that was approved by the High Level Working Party (Taxation of Savings) of the Council of Ministers of the European Union on 22 June 2004. In view of the above mentioned text, I have the honour – to propose to you the Agreement on the taxation of savings income at Appendix 1 to this letter; – to propose that the said Agreement may come into effect on the date of application of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments, which date shall be subject to the conditions set out in Article 17(2) of the Directive, subject to the notification to each other that the internal constitutional formalities for the coming into effect of this Agreement are completed; – to propose our mutual commitment to comply at the earliest date with our said internal constitutional formalities and to notify each other without delay through the formal channels when such formalities are completed. I have the honour to propose that, if the above is acceptable to your Government, this letter together with its Appendix 1 and your confirmation shall together constitute our mutual acceptance and making of the Agreement between the Republic of Slovenia and the Cayman Islands. Please accept, Sir, the assurance of our highest consideration” I am able to confirm that the Government of the Cayman Islands is in agreement with the contents of your letter dated November 29, 2004. Please accept, Sir, the assurance of my highest consideration, For the Government of the Cayman Islands Kenneth Jefferson (s) Done at Grand Cayman, Cayman Islands on 12 April 2005 in the Slovenian and English languages in three copies. APPENDIX 1 WHEREAS: 1. Article 17 of Directive 2003/48/EEC of the Council of the European Union (“the Council”) on taxation of savings income as published in the Official Journal of the European Union dated 26. 6. 2003 (“the Directive”), provides that before 1 January 2004 Member States shall adopt and publish the laws, regulations and administrative provisions necessary to comply with this Directive which provisions shall be applied from the 1st January 2005 provided that – “(i) the Swiss Confederation, the Principality of Liechtenstein, the Republic of San Marino, the Principality of Monaco and the Principality of Andorra apply from that same date measures equivalent to those contained in this Directive, in accordance with agreements entered into by them with the European Community, following unanimous decisions of the Council; (ii) all agreements or other arrangements are in place, which provide that all the relevant dependent or associated territories apply from that same date automatic exchange of information in the same manner as is provided for in Chapter II of this Directive, (or, during the transitional period defined in Article 10, apply a withholding tax on the same terms as are contained in Articles 11 and 12)”. 2. Pursuant to their undertakings in relation to accession, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovak Republic and Slovenia shall no later than 1 May 2004 adopt and publish the laws, regulations and administrative provisions necessary to comply with this Directive which provisions shall be applied from the 1st January 2005 subject to the provisos set out in 1 above. 3. The basis of association of the Cayman Islands with the EU is set out in part 4 of the Treaty Establishing the European Community. Part 4 sets out certain obligations which bind the Member States of the European Union and the Cayman Islands. 4. Under the terms of the association of the Cayman Islands with the EU, the Cayman Islands is not within the EU fiscal territory. However, in the spirit of cooperation and in consideration of the terms of the Treaty Establishing the European Community, the Cayman Islands has agreed to assist the Member States of the EU through the provision of certain information as set out hereafter. 5. The Cayman Islands has legislation relating to undertakings for collective investment that is deemed to be equivalent in its effect to the EC legislation referred to in Articles 2 and 6 of the Directive. The Cayman Islands and the Republic of Slovenia hereinafter referred to as a “contracting party” or the “contracting parties” unless the context otherwise requires, Have agreed to conclude the following Agreement which contains obligations on the part of the contracting parties only and provides for the automatic provision of information by the competent authority of the Cayman Islands to the competent authority of the Republic of Slovenia upon the terms and in the manner set out below.

(1)This Agreement shall apply to interest payments, (as defined in Article 6 of this Agreement), made by a paying agent, (as defined in Article 5 of this Agreement), established within the Cayman Islands to beneficial owners (as defined in Article 3 of this Agreement), who are individuals resident in the Republic of Slovenia.

(2)The scope of this Agreement shall be limited to taxation of savings income in the form of interest payments on debt claims, to the exclusion, inter alia, of the issues relating to the taxation of pension and insurance benefits.

(1)Where interest payments, as defined in Article 6 of this Agreement, are made by a paying agent established in the Cayman Islands to beneficial owners, as defined in Article 3 of this Agreement, who are residents of the Republic of Slovenia, the paying agent shall report to the competent authority of the Cayman Islands: (a) the identity and residence of the beneficial owner established in accordance with Article 4 of this Agreement; (b) the name and address of the paying agent; (c) the account number of the beneficial owner or, where there is none, identification of the debt claim giving rise to the interests; (d) information concerning the interest payment specified in Article 6(1) of this Agreement. However the Cayman Islands may restrict the minimum amount of information concerning interest payment to be reported by the paying agent to the total amount of interest or income and to the total amount of the proceeds from sale, redemption or refund.

(2)Within six months following the end of the calendar year, the competent authority of the Cayman Islands shall communicate to the competent authority of the Republic of Slovenia, automatically, the information referred to in paragraph 1 (a)–(d) of this Article, for all interest payments made during that year.

(1)For the purposes of this Agreement “beneficial owner” shall mean any individual who receives an interest payment or any such individual for whom an interest payment is secured, unless such individual can provide evidence that the interest payment was not received or secured for his own benefit. An individual is not deemed to be the beneficial owner when he: (a) acts as a paying agent within the meaning of Article 5 of this Agreement; (b) acts on behalf of a legal person, an entity which is taxed on its profits under the general arrangements for business taxation, an UCITS authorised in accordance with Council Directive 85/611/EEC or an equivalent undertaking for collective investment established in the Cayman Islands, or an entity referred to in Article 5(2) of this Agreement and, in the last mentioned case, discloses the name and address of that entity to the economic operator making the interest payment and the latter communicates such information to the competent authority of its contracting party of establishment; (c) acts on behalf of another individual who is the beneficial owner and discloses to the paying agent the identity of that beneficial owner.

(2)Where a paying agent has information suggesting that the individual who receives an interest payment or for whom an interest payment is secured may not be the beneficial owner, and where neither paragraph 1(a) nor 1(b) of this Article apply, it shall take reasonable steps to establish the identity of the beneficial owner. If the paying agent is unable to identify the beneficial owner, it shall treat the individual in question as the beneficial owner. 1. The Cayman Islands, within its territory, shall adopt and ensure the application of the procedures necessary to allow the paying agent to identify the beneficial owners and their residence for the purposes of this Agreement. Such procedures shall comply with the minimum standards established in paragraphs 2 and 3. 2. The paying agent shall establish the identity of the beneficial owner on the basis of minimum standards which vary according to when relations between the paying agent and the recipient of the interest are entered into, as follows: (a) for contractual relations entered into before the 1st January 2004, the paying agent shall establish the identity of the beneficial owner, consisting of his name and address, by using the information at its disposal, in particular pursuant to the legislation in force in the Cayman Islands on prevention of the use of the financial system for the purpose of money laundering; (b) for contractual relations entered into, or transactions carried out in the absence of contractual relations, on or after the 1st January, 2004 the paying agent shall establish the identity of the beneficial owner, consisting of the name, address and, if there is one, the tax identification number allocated by the Member State of residence for tax purposes. These details should be established on the basis of the passport or of the official identity card presented by the beneficial owner. If it does not appear on that passport or official identity card, the address shall be established on the basis of any other documentary proof of identity presented by the beneficial owner. If the tax identification number is not mentioned on the passport, on the official identity card or any other documentary proof of identity, including, possibly the certificate of residence for tax purposes, presented by the beneficial owner, the identity shall be supplemented by a reference to the latter’s date and place of birth established on the basis of his passport or official identification card. 3. The paying agent shall establish the residence of the beneficial owner on the basis of minimum standards which vary according to when relations between the paying agent and the recipient of the interest are entered into. Subject to the conditions set out below, residence shall be considered to be situated in the country where the beneficial owner has his permanent address: (a) for contractual relations entered into before 1st January, 2004 the paying agent shall establish the residence of the beneficial owner by using the information at its disposal, in particular pursuant to the legislation in force in the Cayman Islands on prevention of the use of the financial system for the purpose of money laundering; (b) for contractual relations entered into, or transactions carried out in the absence of contractual relations, on or after the 1st January, 2004, the paying agents shall establish the residence of the beneficial owner on the basis of the address mentioned on the passport, on the official identity card or, if necessary, on the basis of any documentary proof of identity presented by the beneficial owner and according to the following procedure: for individuals presenting a passport or official identity card issued by a Member State who declare themselves to be resident in a third country, residence shall be established by means of a tax residence certificate issued by the competent authority of the third country in which the individual claims to be resident. Failing the presentation of such a certificate, the Member State which issued the passport or other official identity document shall be considered to be the country of residence.

(1)For the purposes of this Agreement, ‘paying agent’ means any economic operator who pays interest to or secures the payment of interest for the immediate benefit of the beneficial owner, whether the operator is the debtor of the debt claim which produces the interest or the operator charged by the debtor or the beneficial owner with paying interest or securing the payment of interest.

(2)Any entity established in a contracting party to which interest is paid or for which interest is secured for the benefit of the beneficial owner shall also be considered a paying agent upon such payment or securing of such payment. This provision shall not apply if the economic operator has reason to believe, on the basis of official evidence produced by that entity that: (a) it is a legal person with the exception of those legal persons referred to in paragraph 5 of this Article; or (b) its profits are taxed under the general arrangements for business taxation; or (c) it is an UCITS recognised in accordance with Council Directive 85/611/EEC or an equivalent undertaking for collective investment established in the Cayman Islands. An economic operator established in the Cayman Islands paying interest to, or securing interest for, such an entity established in the other contracting party which is considered a paying agent under this paragraph shall communicate the name and address of the entity and the total amount of interest paid to, or secured for, the entity to the competent authority of its contracting party of establishment, which shall pass this information on to the competent authority of the contracting party where the entity is established.

(3)The entity referred to in paragraph 2 of this Article shall, however, have the option of being treated for the purposes of this Agreement as an UCITS or equivalent undertaking as referred to in sub-paragraph (c) of paragraph 2. The exercise of this option shall require a certificate to be issued by the contracting party in which the entity is established and presented to the economic operator by that entity. A contracting party shall lay down the detailed rules for this option for entities established in their territory.

(4)Where the economic operator and the entity referred to in paragraph 2 of this Article are established in the same contracting party, that contracting party shall take the necessary measures to ensure that the entity complies with the provisions of this Agreement when it acts as a paying agent.

(5)The legal persons exempted from sub-paragraph (a) of paragraph 2 of this Article are (a) in Finland: avoin yhtio (Ay) and kommandiittiyhtio (Ky)/oppet bolag and kommanditbolag; (b) in Sweden: handelsbolag (HB) and kommanditbolag (KB).

(1)For the purposes of this Agreement “interest payment” shall mean: (a) interest paid, or credited to an account, relating to debt claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and, in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures; penalty charges for late payment shall not be regarded as interest payment; (b) interest accrued or capitalised at the sale, refund or redemption of the debt claims referred to in (a); (c) income deriving from interest payments either directly or through an entity referred to in Article 5

(2)of this Agreement, distributed by – (i) an UCITS authorised in accordance with Council Directive 85/611/EEC; or (ii) an equivalent undertaking for collective investment established in the Cayman Islands; (iii) entities which qualify for the option under Article 5(3) of this Agreement; (iv) undertakings for collective investment established outside the territory to which the Treaty establishing the European Community applies by virtue of Article 299 thereof and outside the Cayman Islands; (d) income realised upon the sale, refund or redemption of shares or units in the following undertakings and entities, if they invest directly or indirectly, via other undertakings for collective investment or entities referred to below, more than 40% of their assets in debt claims as referred to in (a): (i) an UCITS authorised in accordance with Council Directive 85/611/EEC; or (ii) an equivalent undertaking for collective investment established in the Cayman Islands; (iii) entities which qualify for the option under Article 5(3) of this Agreement; (iv) undertakings for collective investment established outside the territory to which the Treaty establishing the European Community applies by virtue of Article 299 thereof and outside the Cayman Islands. However, the contracting parties shall have the option of including income mentioned under paragraph (1)(d) of this Article in the definition of interest only to the extent that such income corresponds to gains directly or indirectly deriving from interest payments within the meaning of paragraphs (1)(a) and (b) of this Article.

(2)As regard paragraphs (1)(c) and (d) of this Article, when a paying agent has no information concerning the proportion of the income which derives from interest payments, the total amount of the income shall be considered an interest payment.

(3)As regards paragraph (1)(d) of this Article, when a paying agent has no information concerning the percentage of the assets invested in debt claims or in shares or units as defined in that paragraph, that percentage shall be considered to be above 40%. Where he cannot determine the amount of income realised by the beneficial owner, the income shall be deemed to correspond to the proceeds of the sale, refund or redemption of the shares or units.

(4)When interest, as defined in paragraph

(1)of this Article, is paid to or credited to an account held by an entity referred to in Article 5(2) of this Agreement, such entity not having qualified for the option under Article 5(3) of this Agreement, such interest shall be considered an interest payment by such entity.

(5)As regards paragraphs (1)(b) and (d) of this Article, a contracting party shall have the option of requiring paying agents in its territory to annualise the interest over a period of time which may not exceed one year, and treating such annualised interest as an interest payment even if no sale, redemption or refund occurs during that period.

(6)By way of derogation from paragraphs (1)(c) and (d) of this Article, a contracting party shall have the option of excluding from the definition of interest payment any income referred to in those provisions from undertakings or entities established within its territory where the investment in debt claims referred to in paragraph 1(a) of this Article of such entities has not exceeded 15% of their assets. Likewise, by way of derogation from paragraph 4 of this Article, a contracting party shall have the option of excluding from the definition of interest payment in paragraph 1 of this Article interest paid or credited to an account of an entity referred to in Article 5(2) of this Agreement which has not qualified for the option under Article 5(3) of this Agreement and is established within its territory, where the investment of such an entity in debt claims referred to in paragraph 1(a) of this Article has not exceeded 15% of its assets. The exercise of such option by one contracting party shall be binding on the other contracting party.

(7)The percentage referred to in paragraph 1(d) of this Article and paragraph 3 of this Article shall from 1st January 2011 be 25%.

(8)The percentages referred to in paragraph 1(d) of this Article and in paragraph 6 of this Article shall be determined by reference to the investment policy as laid down in the fund rules or instruments of incorporation of the undertakings or entities concerned or, failing which, by reference to the actual composition of the assets of the undertakings or entities concerned.

(1)During the transitional period as defined in Article 10(2) of the Directive, but until the 31st December, 2010 at the latest, domestic and international bonds and other negotiable debt securities which have been first issued before the 1st March, 2001 or for which the original issuing prospectuses have been approved before that date by the competent authorities within the meaning of Council Directive 80/390/EEC or by the responsible authorities in third countries shall not be considered as debt claims within the meaning of Article 6(1)(a) of this Agreement, provided that no further issues of such negotiable debt securities are made on or after 1st March, 2002. However, should the transitional period continue beyond 31st December, 2010, the provisions of this Article shall only continue to apply in respect of such negotiable debt securities: – which contain gross up and early redemption clauses and; – where the paying agent is established in a contracting party applying a withholding tax and that paying agent pays interest to, or secures the payment of interest for the immediate benefit of a beneficial owner resident in the other contracting party. If a further issue is made on or after 1st March, 2002 of an aforementioned negotiable debt security issued by a Government or a related entity acting as a public authority or whose role is recognised by an international treaty, as defined in the Annex to this Agreement, the entire issue of such security, consisting of the original issue and any further issue, shall be considered a debt claim within the meaning of Article 6(1)(a) of this Agreement. If a further issue is made on or after 1st March, 2002 of an aforementioned negotiable debt security issued by any other issuer not covered by the second sub-paragraph, such further issue shall be considered a debt claim within the meaning of Article 6(1)(a) of this Agreement.

(2)Nothing in this Article shall prevent the contracting parties from taxing the income from the negotiable debt securities referred to in paragraph 1 in accordance with their national laws. Where difficulties or doubts arise between the parties regarding the implementation or interpretation of this Agreement, the contracting parties shall use their best endeavours to resolve the matter by mutual agreement.

(1)All information provided and received by the competent authority of a contracting party shall be kept confidential.

(2)Information provided to the competent authority of a contracting party may not be used for any purpose other than for the purposes of direct taxation without the prior written consent of the other contracting party.

(3)Information provided shall be disclosed only to persons or authorities concerned with the purposes of direct taxation, and used by such persons or authorities only for such purposes or for oversight purposes, including the determination of any appeal. For these purposes, information may be disclosed in public court proceedings or in judicial proceedings.

(4)Where a competent authority of a contracting party considers that information which it has received from the competent authority of the other contracting party is likely to be useful to the competent authority of another Member State, it may transmit it to the latter competent authority with the agreement of the competent authority which supplied the information. This Agreement shall enter into force on the thirtieth day after the latter of the dates on which the respective Governments have notified each other in writing that the formalities constitutionally required have been complied with, and its provisions shall have effect from the date from which the Directive is applicable according to paragraphs 2 and 3 of Article 17 of the Directive.

(1)This Agreement shall remain in force until terminated by either contracting party.

(2)Either contracting party may terminate this Agreement by giving notice of termination in writing to the other contracting party, such notice to specify the circumstances leading to the giving of such notice. In such a case, this Agreement shall cease to have effect 12 months after the serving of notice.

(1)The application of this Agreement shall be conditional on the adoption and implementation by all the Member States of the European Union, by the United States of America, Switzerland, Andorra, Liechtenstein, Monaco and San Marino, and by all the relevant dependent and associated territories of the Member States of the European Community, respectively, of measures which conform with or are equivalent to those contained in the Directive or in this Agreement, and providing for the same dates of implementation.

(2)Subject to the mutual agreement procedure provided for in Article 8 of this Agreement, the application of this Agreement or parts thereof may be suspended by either contracting party with immediate effect through notification to the other specifying the circumstances leading to such notification should the Directive cease to be applicable either temporarily or permanently in accordance with European Community law or in the event that a Member State should suspend the application of its implementing legislation. Application of the Agreement shall resume as soon as the circumstances leading to the suspension no longer apply.

(3)Subject to the mutual agreement procedure provided for in Article 8 of this Agreement, either contracting party may suspend the application of this Agreement through notification to the other specifying the circumstances leading to such notification in the event that one of the third countries or territories referred to in paragraph 1 should subsequently cease to apply the measures referred to in that paragraph. Suspension of application shall take place no earlier than two months after notification. Application of the Agreement shall resume as soon as the measures are reinstated by the third country or territory in question. For the purposes of this Agreement the term ‘competent authority’ when applied to the Cayman Islands means the Financial Secretary, and when applied to the Republic of Slovenia means the Ministry of Finance of the Republic of Slovenia or its authorised representative. Before 1 January 2005 the Contracting Parties shall adopt the laws, regulations and administrative provisions necessary to comply with this Agreement. IN WITNESS WHEREOF the undersigned, being duly authorised thereto, have signed this Agreement. Done in the Slovenian and English languages all texts being equally authentic. For the Government of the Cayman Islands Kenneth Jefferson (s) For the Government of the Republic of Slovenia Dušan Mramor (s) Annex: List of related entities

Za izvajanje sporazuma skrbi ministrstvo, pristojno za finance.

Ta uredba začne veljati naslednji dan po objavi v Uradnem listu Republike Slovenije – Mednarodne pogodbe. Št. 00724-1/2013/5 Ljubljana, dne 24. januarja 2013 EVA 2012-1811-0145 Janez Janša l.r. Predsednik