Na podlagi druge alinee prvega odstavka 107. člena in prvega odstavka 91. člena Ustave Republike Slovenije izdajam

Razglašam Zakon o ratifikaciji Protokola o spremembah Konvencije med Republiko Slovenijo in Velikim vojvodstvom Luksemburg o izogibanju dvojnega obdavčevanja v zvezi z davki od dohodka in premoženja (BLUIDO-A), ki ga je sprejel Državni zbor Republike Slovenije na seji dne 28. aprila 2014.

Ratificira se Protokol o spremembah Konvencije med Republiko Slovenijo in Velikim vojvodstvom Luksemburg o izogibanju dvojnega obdavčevanja v zvezi z davki od dohodka in premoženja, podpisane v Ljubljani 2. aprila 2001, podpisan v Luxembourgu 20. junija 2013.

Protokol se v izvirniku v slovenskem in angleškem jeziku glasi(1):

Republika Slovenija in Veliko vojvodstvo Luksemburg sta se
v želji, da bi sklenila Protokol o spremembah Konvencije med Republiko Slovenijo in Velikim vojvodstvom Luksemburg o izogibanju dvojnega obdavčevanja v zvezi z davki od dohodka in premoženja, podpisane v Ljubljani 2. aprila 2001 (v nadaljevanju: »konvencija«),
sporazumela:

27. člen konvencije (IZMENJAVA INFORMACIJ) se črta in nadomesti s tem členom:

1. Pristojna organa držav pogodbenic si izmenjavata informacije, ki so predvidoma pomembne za izvajanje določb te konvencije ali za izvajanje ali uveljavljanje domače zakonodaje glede davkov vseh vrst in opisov, ki se uvedejo v imenu držav pogodbenic ali njunih političnih enot ali lokalnih oblasti, če obdavčevanje na njeni podlagi ni v nasprotju s konvencijo. Izmenjava informacij ni omejena s 1. in 2. členom.
2. Vsaka informacija, ki jo država pogodbenica prejme po prvem odstavku, se obravnava kot tajnost enako kakor informacije, pridobljene po domači zakonodaji te države, in se razkrije samo osebam ali organom (vključno s sodišči in upravnimi organi), udeleženim pri odmeri ali pobiranju davkov, izterjavi ali pregonu, odločanju o pritožbah glede davkov iz prvega odstavka ali pri nadzoru nad omenjenim. Te osebe ali organi uporabljajo informacije samo v te namene. Informacije lahko razkrijejo v javnih sodnih postopkih ali sodnih odločbah.
3. Določbe prvega in drugega odstavka se v nobenem primeru ne razlagajo, kakor da nalagajo državi pogodbenici obveznost, da:
a) izvaja upravne ukrepe, ki niso v skladu z zakonodajo in upravno prakso te ali druge države pogodbenice;
b) predloži informacije, ki jih ni mogoče dobiti po zakonodaji ali običajni upravni poti te ali druge države pogodbenice;
c) predloži informacije, ki bi razkrile kakršno koli trgovinsko, poslovno, industrijsko, komercialno ali poklicno skrivnost ali trgovinski postopek, ali informacije, katerih razkritje bi bilo v nasprotju z javnim redom.
4. Če država pogodbenica zaprosi za informacije v skladu s tem členom, druga država pogodbenica sprejme ukrepe za pridobitev zaprošenih informacij, tudi če jih ta druga država morda ne potrebuje za svoje davčne namene. Za obveznost iz prejšnjega stavka veljajo omejitve iz tretjega odstavka, toda te se v nobenem primeru ne razlagajo tako, kakor da država pogodbenica lahko zavrne predložitev informacij samo zato, ker sama zanje nima interesa.
5. V nobenem primeru se določbe tretjega odstavka ne razlagajo tako, da lahko država pogodbenica zavrne predložitev informacij samo zato, ker jih hrani banka, druga finančna institucija, pooblaščenec ali oseba, ki deluje kot zastopnik ali fiduciar, ali zato, ker so povezane z lastniškimi deleži v neki osebi.«

Konvenciji se doda protokol, ki se glasi:

Ob podpisu protokola o spremembah konvencije sta se obe strani sporazumeli o teh določbah, ki so sestavni del konvencije:
v zvezi s 27. členom:
1. Razume se, da pristojni organ zaprošene države na zaprosilo pristojnega organa države prosilke predloži informacije za namene iz 27. člena.
2. Kadar pristojni organ države prosilke zaprosi za informacije po konvenciji, predloži pristojnemu organu zaprošene države informacije, s katerimi dokaže njihovo predvideno pomembnost glede na zaprosilo:
a) identiteto osebe, ki se obravnava ali preiskuje;
b) opis zaprošenih informacij, vključno z njihovo vrsto in obliko, v kateri jih želi država prosilka prejeti od zaprošene države;
c) davčni namen, za katerega se zaprosijo informacije;
d) razloge za prepričanje, da se zaprošene informacije hranijo v zaprošeni državi oziroma jih oseba pod jurisdikcijo zaprošene države ima ali so pod njenim nadzorom;
e) ime in naslov vsake osebe, za katero verjame, da bi lahko imela zaprošene informacije, če je znana;
f) izjavo, da je država prosilka na svojem ozemlju izkoristila vse načine za pridobitev informacij, razen tistih, ki bi povzročile prevelike težave.«

1. Ta protokol se ratificira v skladu s postopki, ki se uporabljajo v Sloveniji in Luksemburgu. Državi pogodbenici se po diplomatski poti pisno obvestita, kdaj bodo njuni postopki končani.
2. Protokol začne veljati z dnem prejema zadnjega uradnega obvestila iz prvega odstavka. Določbe tega protokola se uporabljajo za davčna leta, ki se začnejo 1. januarja ali pozneje v koledarskem letu, ki sledi letu, v katerem začne veljati ta protokol.
V DOKAZ NAVEDENEGA sta podpisana, ki sta bila za to pravilno pooblaščena, podpisala ta protokol.
SKLENJENO v dveh izvirnikih v Luxembourgu 20. junija 2013 v slovenskem, francoskem in angleškem jeziku, pri čemer so vsa besedila enako verodostojna.

The Republic of Slovenia and the Grand Duchy of Luxembourg
Desiring to conclude a Protocol to amend the Convention between the Republic of Slovenia and the Grand Duchy of Luxembourg for the avoidance of double taxation with respect to taxes on income and on capital, signed at Ljubljana on 2 April 2001, (hereinafter referred to as “the Convention”),
Have agreed as follows:

Article 27 (EXCHANGE OF INFORMATION) of the Convention shall be deleted and replaced by the following:

“Article 27

EXCHANGE OF INFORMATION
1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2.
2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:
a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public).
4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.
5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.”

An Additional Protocol is added to the Convention which reads as follows:

At the moment of the signing of the Protocol amending the Convention, both sides have agreed upon the following provisions, which shall form an integral part of the Convention:
With reference to Article 27:
1. It is understood that the competent authority of the requested State shall provide upon request by the competent authority of the requesting State information for the purposes referred to in Article 27.
2. The competent authority of the requesting State shall provide the following information to the competent authority of the requested State when making a request for information under the Convention to demonstrate the foreseeable relevance of the information to the request:
a) the identity of the person under examination or investigation;
b) a statement of the information sought including its nature and the form in which the requesting State wishes to receive the information from the requested State;
c) the tax purpose for which the information is sought;
d) grounds for believing that the information requested is held in the requested State or is in the possession or control of a person within the jurisdiction of the requested State;
e) to the extent known, the name and address of any person believed to be in possession of the requested information;
f) a statement that the requesting State has pursued all means available in its own territory to obtain the information, except those that would give rise to disproportionate difficulties.”

1. This Protocol shall be subjected to ratification in accordance with the applicable procedures in Slovenia and in Luxembourg. The Contracting States shall notify each other in writing, through diplomatic channels, when their respective applicable procedures have been satisfied.
2. The Protocol shall enter into force on the date of receipt of the latter of the notifications referred to in paragraph 1. The provisions of this Protocol shall have effect with regard to tax years beginning on or after 1 January of the calendar year next following the year of the entry into force of this Protocol.
IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this Protocol.
DONE in duplicate at Luxembourg on 20 June 2013, in the Slovenian, French and English languages, all the texts being equally authentic.

Za izvajanje protokola skrbi ministrstvo, pristojno za finance.

Ta zakon začne veljati petnajsti dan po objavi v Uradnem listu Republike Slovenije – Mednarodne pogodbe.

(1) Besedilo protokola v francoskem jeziku je na vpogled v Sektorju za mednarodno pravo Ministrstva za zunanje zadeve.