A resident may deduct from his obligation to pay the tax subject to the tax calculation relating to an individual tax period the amount equalling the tax corresponding to the tax subject to this Act which was paid by him with regard to the income whose sources are outside Slovenia (hereinafter: foreign tax) with regard to the income whose sources are outside Slovenia (hereinafter: foreign income) which is included in his tax basis.

(3) The taxable person` s liability referred to in the first and second paragraphs of this Article relating to the payment of the tax on the basis of the tax calculation for an individual tax period shall, in the manner laid down in this Act or the act regulating the tax procedure, be reduced by the paid amount of the tax withheld.

X. CALCULATIONS AND PAYMENTS OF THE TAX

The obligation to pay the tax subject to the tax calculation relating to an individual tax period as regards the income earned by residents and non-residents through the activities conducted in or through the place of establishment in Slovenia shall, in a manner laid down by this Act or the act regulating the tax procedure, be reduced by the tax prepayment paid.

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:

(3) Insurance undertakings which are authorised to implement the pension scheme in accordance with the act regulating pension and disability insurance shall pay the tax, as regards the activities relating to implementing the pension scheme, at a 0% rate of the tax base, provided that a separate tax calculation is compiled for this pension scheme only.

(3) Insurance undertakings which are authorised to implement the pension scheme in accordance with the act regulating pension and disability insurance shall pay the tax, as regards the activities relating to implementing the pension scheme, at a 0% rate of the tax basis, provided that a separate tax calculation is compiled for this pension scheme only.

(3) In the cases referred to in points 2, 3, 4 and 5 of the second paragraph of this Article, the tax liability established on the basis of the group tax calculation shall be abolished and the group members` individual liability shall be established, as if there were no group taxation.

(2) As regards group taxation, the profit and loss for the tax period with regard to which the tax liability is established which is determined, in compliance with this Act, on the basis of individual tax calculations of the members of the group shall be added together.

This paragraph shall not restrict allowance now or hereafter accorded by the provisions of the Netherlands law for the avoidance of double taxation, but only as far as the calculation of the amount of the reduction of Netherlands tax is concerned with respect to the aggregation of income from more than one country.

For the purposes of this Article ` reasonable after-tax profit in this sector` means the average return on capital in the sector of transmission system operators of natural gas in the European Union, taking into account calculation of return generated by comparable projects for the last three years for which data are available.

Although it was submitted that the subsidy benefit should be treated as nil, alternative methods were suggested for the purpose of the calculation of the subsidy margin, notably in relation to the applicable tax rates.

In tax law, VAT is treated as a "transitory item" for producers, so that the deductible VAT which a producer has to pay on his purchases does not represent a true cost component for his own calculations and can be regarded merely as an advance instalment of the VAT which he has to calculate on his own turnover, thus leaving him only the difference to pay to the tax office.

It is considered that, as part of this latter tax year falls within the IP of this proceeding, it is appropriate to make the calculation of the amount of countervailable subsidies on the basis of a pro rata average of the two rates which applied in the IP, i.e. 60 %.

However, the computations of the income tax in the tax return made by the company and the attached specifications showed that the company increased its depreciation of fixed assets significantly by changing assets from a category (machines) with a lower depreciation rate in the previous year's tax calculation to a category (moulds) with a significantly higher depreciation rate in the IP's tax calculation.

All the above figures are before any calculation for tax effects, i.e. gross.

The pre-tax profit margin used for this calculation was the same as in the anti-dumping proceeding against Taiwan, i.e.

The amount must be net of any foreseeable tax charge at the moment of its calculation or be suitably adjusted in so far as such tax charges reduce the amount up to which these items may be applied to cover risks or losses.

The pre-tax profit margin used for this calculation was 15 % on turnover, which is necessary for the industry to maintain reasonable levels of investment.

As regards the calculation of the amount of countervailable subsidies, the exporting producers argued that 15 % of the 20 % tax credit for the purchase of domestically produced goods cannot be countervailable, because such a tax credit would be obtained irrespective of the origin of the goods.

The claim concerning the basis of allocation of the benefit obtained under the tax deferral incentive was considered valid and the Commission amended the calculations of the subsidy amount accordingly.

The cooperating company claimed that when calculating the benefit under this scheme, the actual amount of tax paid by the company was not fully taken into account because only the Minimum Alternative Tax (MAT) was included in the original calculation and not the prepaid income taxes of previous years.

In addition, they brought to the attention of the Commission certain factors by which the calculations of the benefit obtained by the company concerned under the sales tax exemption incentive were inflated.

(129) Although it was submitted that the subsidy benefit should be treated as nil, alternative methods were suggested for the purpose of the calculation of the subsidy margin, notably in relation to the applicable tax rates.

Article 3 of Decision 85/257/EEC, Euratom shall continue to apply to the calculation and adjustment of revenue accruing from the application of rates to the uncapped uniform assessment basis for value added tax in 1987 and earlier years.

In tax law, VAT is treated as a 'transitory item' for producers, so that the deductible VAT which a producer has to pay on his purchases does not represent a true cost component for his own calculations and can be regarded merely as an advance instalment of the VAT which he has to calculate on his own turnover, thus leaving him only the difference to pay to the tax office.

It is considered that, as part of this latter tax year falls within the IP of this proceeding, it is appropriate to make the calculation of the amount of countervailable subsidies on the basis of a pro rata average of the two rates which applied in the IP, i.e. 60 %.

In relation to the sales tax exemption incentive, after taking into account the comments of the interested parties and after a detailed review of the provisional findings, the provisional calculations were adjusted resulting in an overall reduction of the amount of subsidy.

When Article 2 (7) has to be applied, the value added tax payments shall be replaced by financial contributions in the calculations referred to in this paragraph for any Member State concerned; this system shall also apply to the payment of adjustments of corrections for earlier years.

Concerning the calculation of the subsidy amount as set out in recitals 72 to 74 of the provisional Regulation, the GOI and the company concerned claimed that the amount of benefit obtained under the tax deferral incentive should be allocated over the total sales during the investigation period ('IP') rather than over the total domestic sales during the IP as it was provisionally allocated, because it is a benefit to the company as a whole and should for this reason not solely be attributed to its domestic sales.

The products listed in paragraph 1 may be subject to other indirect taxes for specific purposes, provided that those taxes comply with the tax rules applicable for excise duty and VAT purposes as far as determination of the tax base, calculation of the tax, chargeability and monitoring of the tax are concerned.

this rate may not be lower than 4 %. Article 5 Calculation basis The sale prices referred to in Articles 3 and 4 are net of tax.

determination of mass for the calculation of a toll, tariff, tax, bonus, penalty, remuneration, indemnity or similar type of payment;

The pre-tax profit margin used for this calculation was the same as in the anti-dumping proceeding against Taiwan, i.e. 8 % of turnover.

Actual VAT receipts are the amounts actually collected by the tax authorities during the period to which the calculation of theoretical VAT receipts relates.

Calculation of asset depreciation and stock valuation methods vary from one Member State to another, but such methods may be inherent in the tax systems to which they belong.

in respect of deductions under Article 17 (2) (b), hold an import document, specifying him as consignee or importer, and stating or permitting calculation of the amount of tax due;

(b)in respect of deductions pursuant to Article 17 (2) (b), hold an import document specifying him as consignee or importer and stating or permitting the calculation of the amount of tax due;

When Article 2 (7) has to be applied, the value added tax payments shall be replaced by financial contributions in the calculations referred to in this paragraph for any Member State concerned;

Where a Member State intends to introduce or to alter an average rate, it shall submit to the Commission the calculations by which the average tax burden was established in accordance with Articles 1 to 8.

Although it was submitted that the subsidy benefit should be treated as nil, alternative methods were suggested for the purpose of the calculation of the subsidy margin, notably in relation to the applicable tax rates.

When they take up the option provided for in this Article the Member States shall fix the uniform basis of assessment of the value added tax in order to apply the scheme of own resources using the common method of calculation in Annex C.

In tax law, VAT is treated as a "transitory item" for producers, so that the deductible VAT which a producer has to pay on his purchases does not represent a true cost component for his own calculations and can be regarded merely as an advance instalment of the VAT which he has to calculate on his own turnover, thus leaving him only the difference to pay to the tax office.

Where the Commission considers that a tax burden established at a standard rate in accordance with Article 5 or 7 exceeds the limits set in paragraph 2 of those Articles, the Member State shall submit to the Commission, on request, the calculation by which that burden was established under Articles 2, 3, 4 and 6.

the extent to which the calculation of the profit or loss for the financial year has been affected by a valuation of the items which, by way of derogation from the principles enunciated in Articles 31 and 34 to 42, was made in the financial year in question or in an earlier financial year with a view to obtaining tax relief.

Whereas it is therefore in the interest of the common market that, until the value added tax is introduced in all Member States, these different methods of calculation should be harmonised by the adoption of common and reasonable rules which ensure observance of the limits set by Article 97 of the Treaty and make it possible to keep under review the average rates thus obtained;

THE EXTENT TO WHICH THE CALCULATION OF THE CONSOLIDATED PROFIT OR LOSS FOR THE FINANCIAL YEAR HAS BEEN AFFECTED BY A VALUATION OF THE ITEMS WHICH , BY WAY OF DEROGATION FROM THE PRINCIPLES ENUNCIATED IN ARTICLES 31 AND 34 TO 42 OF DIRECTIVE 78/660/EEC AND IN ARTICLE 29 (5) OF THIS DIRECTIVE , WAS MADE IN THE FINANCIAL YEAR IN QUESTION OR IN AN EARLIER FINANCIAL YEAR WITH A VIEW TO OBTAINING TAX RELIEF.

the amount of each of the elements included in the calculation of the tax, except deductions made from the remuneration of persons liable on account of pensions, and retirement allowances or of social security, shall, for the application of this Regulation, be obtained by applying the corrective factor to the amount of this element as calculated before applying any corrective factor to the remuneration;