Taxable persons determining the tax on the basis of a group tax calculation subject to Article 200 of the Tax Procedure Act (Uradni list RS, Nos. 18/96, 87/97, 35/98 - CC ruling, 82/98, 91/98, 108/99, 37/01 - CC ruling, 97/01, and 105/03 - CC ruling) to whom the approval of the tax authority was granted prior to the date of application of this Act, may:

(2) Submission of the data referred to in the first paragraph of this Article to the tax authority and its presentation at the time of supervision shall be governed by the act regulating the tax procedure.

The tax authority may redeem the guarantee if the condition referred to in point 2 of the first paragraph of this Article is not met.

(10) The entitlement under this Article shall be recognised subject to an authorisation of the tax authority, provided that the conditions referred to in this Article are met.

(6) The adequate bank guarantee shall be a bank guarantee of a bank with a registered office in Slovenia or in an EU Member State, whereby the bank irrevocably undertakes, upon first call of the responsible tax authority and without objections, to pay to the tax authority the amount of the tax referred to in the third paragraph of this Article, with a validity period up to the day of meeting the condition relating to the duration of participation subject to point 2 of the first paragraph of this Article.

(2) A dividend paid out to a person who has not yet met the condition of 24 months subject to point 2 of the first paragraph of this Article but, however, meets the conditions referred to in the first paragraph of this Article may be paid out without withholding tax provided that the payer of the dividend or a mediator provides an appropriate bank guarantee, in order to secure the meeting of a possible tax liability, to the responsible tax authority.

(3) A recipient who, although not yet meeting the condition referred to in point 2 of the first paragraph of this Article, meets the other conditions referred to in the first or second paragraph of this Article may exclude the dividends from the tax basis subject to the first or second paragraph of this Article, provided that an adequate bank guarantee for the tax amount which he must have paid if the dividends were not excluded is submitted to the responsible tax authority.

(3) The responsible tax authority may redeem the guarantee if the recipient of the dividend did not record the minimum participation referred to in point 1 of the first paragraph of this Article for 24 months.

The rights referred to in Articles 36 to 40 of this Act shall be recognised to a partner exchanging securities on the basis of an authorisation of the tax authority, provided that the conditions subject to Articles 36 to 40 of this Act are met.

(4) The adequate bank guarantee shall be a bank guarantee of a bank with a registered office in Slovenia or in an EU Member State, whereby the bank irrevocably undertakes, upon first call of the responsible tax authority and without objections, to pay to the tax authority` s special account the amount referred to in the second paragraph of this Article, with a validity period up to the day of meeting the condition relating to the duration of participation subject to point 2 of the first paragraph of this Article.

(1) A fine, the sanction of seizure of items through the payment of a pecuniary amount or deprivation of a pecuniary advantage, and the payment of legal costs, imposed on the basis of a misdemeanour decision issued by the misdemeanour authority shall be executed by the competent tax authority pursuant to the provisions of the act governing the compulsory collection of taxes.

Where tax has been levied at source in excess of the amount of tax chargeable under the provisions of Articles 10, 11 or 12, applications for the refund of the excess amount of tax have to be lodged with the competent authority of the State having levied the tax, within a period of five years after the expiration of the calendar year in which the tax has been levied.

The rights referred to in Articles 41 to 47 of this Act shall be recognised to the transferring company, the receiving company and the partner of the transferring company on the basis of an authorisation to be granted by the tax authority, provided that the conditions subject to Articles 41 to 47 of this Act are met.

The Court, its assets, income and other property and its operations and transactions shall be exempt from all direct taxes, which include, inter alia, income tax, capital tax and corporation tax, as well as direct taxes levied by local and provincial authorities.

(c) be exempt from tax in respect of salaries and emoluments paid or any other form of payment made by the Authority;

(e) exemption from tax in respect of salaries and emoluments paid or any other form of payment made by the Authority.

(1) The rights referred to in Articles 30 to 35 of this Act shall be recognised to the transferring company and the receiving company on the basis of an authorisation of the tax authority, provided that the conditions subject to the said Articles are met and that the transferring company retains the received securities of the receiving company for a period of no less than 36 months following the transfer of activities.

Considering that the development of international movement of persons, capital, goods and services? although highly beneficial in itself? has increased the possibilities of tax avoidance and evasion and therefore requires increasing co-operation among tax authorities;

b) the competent authority of the first-mentioned State agrees that the pension plan corresponds to a pension plan recognized for tax purposes by that State.

and b) the competent authority of the first-mentioned State agrees that the pension plan corresponds to a pension plan recognized for tax purposes by that State.

1 At the request of the competent authority of the applicant State, the competent authority of the requested State may allow representatives of the competent authority of the applicant State to be present at the appropriate part of a tax examination in the requested State.

CONSIDERING that preventing and detecting customs and tax fraud in the framework of the Customs Union requires close cooperation between the customs authorities of the two Member States,

In case an entity that is treated as a body corporate for tax purposes is liable as such to tax in a Contracting State, but the income of that entity is taxed in the other Contracting State as income of the participants in that entity, the competent authorities shall take such measures that on the one hand no double taxation remains, but on the other hand it is prevented that merely as a result of application of the Convention income is (partly) not subject to tax.

The competent authorities of the States may also agree, with respect to any agreement reached as a result of a mutual agreement procedure as meant in Article 25, if necessary contrary to their respective national legislation, that the State, in which there is an additional tax charge as a result of the aforementioned agreement, will not impose any increases, surcharges, interest and costs with respect to this additional tax charge, if the other State in which there is a corresponding reduction of tax as a result of the agreement, refrains from the payment of any interest due with respect to such a reduction of tax.

The Contracting Parties agree that the exchanged data can be further transmitted for control purpose to the respective national tax authorities in accordance with their national legislation, as follows:

Verify in each Project if the value added tax (VAT) can be recovered by the Executing Agency and to inform the Swiss authorities accordingly in the form of a declaration by the applicant as part of the Project documentation;

(4) The competent authorities may by mutual agreement implement the provisions of this Article and if necessary establish other procedures for the implementation of tax reductions or exemptions provided for under this Agreement.

(2) In the event of the Company's dissolution or its objects ceasing to be tax-privileged, its assets, to the extent that their value exceeds the paid-up capital shares of the Shareholders and the fair market value of the non-cash capital contributions of the Shareholders, shall be transferred to the GSI Helmholtzzentrum für Schwerionenforschung GmbH, which shall use the assets directly and exclusively for public-benefit objects, or, following consultation with the German tax authorities, to another tax-privileged corporation or public-law entity, for the use of science and research.

The investigating authority should bear in mind that an important question is whether the authorities in the exporting Member have reasonably calculated the amount of waste, when such an amount is intended to be included in the tax or duty rebate or remission.

(a) monitor and collect data on cross-border trade in tobacco products, including illicit trade, and exchange information among customs, tax and other authorities, as appropriate, and in accordance with national law and relevant applicable bilateral or multilateral agreements;

f) ` Customs Authority` shall mean in the Republic of Slovenia, the Ministry of Finance - the Customs Administration of the Republic of Slovenia (Ministrstvo za finance - Carinska uprava Republike Slovenije), and in the State of Israel, the Department of Customs and Value Added Tax of the Ministry of Finance;

For the purposes of this Convention, the term »resident of a Contracting State« means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State, any political subdivision or local authority thereof.

(b) shall not normally be disposed of in the receiving State by way of either sale or gift; however, in particular cases such disposal may be authorized on conditions imposed by the authorities concerned of the receiving State (for instance, on payment of duty and tax and compliance with the requirements of the controls of trade and exchange).

For the purposes of this Convention, the term ` resident of a Contracting State` means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof.

For the purposes of this Convention, the term »resident of a Contracting State« means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State, any political subdivision or local authority thereof.

(1) For the purposes of this Agreement, the term »resident of a Contracting State« means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof.

(1) For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State, a Land and any political subdivision or local authority thereof.

Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be exempt from tax in that State, provided that it is derived and beneficially owned by the Government of the other Contracting State, including its political subdivisions or local authorities, the Central Bank, Slovene Export Company and Export-Import Bank of India.

For the purposes of this Convention, the term ` resident of a Contracting State` means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of registration, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof.

For the purposes of this Convention, the term ` resident of a Contracting State` means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of registration or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof.

For the purposes of this Convention, the term ` resident of a Contracting State` means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of registration, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof.

For the purposes of this Convention, the term »resident of a Contracting State« means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature, and also includes that State, any political subdivision and any local authority thereof.

The motion shall be enclosed with certificates on pecuniary condition of the party and members of their family issued by the competent government authority, personal income certificates for the party and members of their household, the last income tax return, and such other evidence as may be used to prove pecuniary circumstances of the party and members of their family.

For the purposes of this Convention, the term ` resident of a Contracting State` means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of head or main office, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof.

For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation (registration) or any other criterion of a similar nature, and also includes that State, and any political subdivision, statutory body or local authority thereof.

The Council declared that the instruction of Europol to deal with `` fraud` as one of the forms of crime referred to in the Annex to the Europol Convention confers, as far as tax fraud and customs fraud is concerned, competences to Europol only in the field of improvement of the effectiveness and cooperation of the competent authorities of the Member States responsible for the functioning of the criminal law enforcement system and not their authorities responsible for ensuring the levying of taxes and customs duties.

(a) interest arising in the Republic of Slovenia and paid to the Government of the Republic of Hungary, a political subdivision or a local authority thereof, the National Bank of Hungary, the Hungarian Eximbank Rt. and the Hungarian MEHIB Rt., and interest paid in consideration of a loan or credit made, guaranteed or insured by the Hungarian Eximbank Rt. and the Hungarian MEHIB Rt. respectively, shall be exempt from Slovenian tax;

(b) interest arising in the Republic of Hungary and paid to the Government of the Republic of Slovenia, a political subdivision or a local authority thereof, the Central Bank of Slovenia, the Slovene Export Company or any other similar institution which may be agreed by the Contracting States and interest paid in consideration of a loan or credit made, guaranteed or insured by the Slovene Export Company shall be exempt from Hungarian tax.

Notwithstanding the provisions of paragraphs 1 and 2, income mentioned in this Article shall be exempt from tax in the Contracting State in which the activity of the entertainer or sportsman is exercised provided that this activity is wholly or mainly supported out of public funds of this State or a political subdivision or a local authority thereof or of the other State or a political subdivision or a local authority thereof or the activity is exercised under a cultural agreement or within the framework of a cultural or sports exchange programme approved by both Contracting States.

Where it is alleged that an indirect tax rebate scheme, or a drawback scheme, conveys a subsidy by reason of over rebate or excess drawback of indirect taxes or import charges on inputs consumed in the production of the exported product, the investigating authorities should first determine whether the government of the exporting Member has in place and applies a system or procedure to confirm which inputs are consumed in the production of the exported product and in what amounts.