(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.

use of the authorized persons' commercial records to self-assess their duty and tax liability and, where appropriate, to ensure compliance with other Customs requirements;

their financial and material operations and acts relating thereto, in particular its basic act, are, during the entire tax period, in compliance with the provisions of the act regulating their establishment or operations.

A taxable person with regard to whom the deadlines subject to Articles 39, 40, 41, and 42 of the Corporate Profit Tax Act (Uradni list RS, No. 14/03-official consolidated text) started to run prior to the date of application of this Act shall, as regards those deadlines, be treated in compliance with the present regulations.

(1) A taxable person shall ensure and keep, to the extent, in the format and time periods in compliance with the act regulating the tax procedure, the data relating to the affiliated persons, transactions conducted with them, the type of the method for fixing comparable market prices used, and the reasons for the selection of the method used.

(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).

A taxable person - employer - financing a pension collective benefits scheme and meeting the conditions referred to in Articles 302 to 305 of the Pension and Disability Insurance Act (Uradni list RS, No. 20/04-official consolidated text) may claim a reduction of the tax basis by the amount of the voluntary supplementary pension insurance premiums paid by him, either partly or in full, for the benefit of the employees - insured persons, to the pension scheme to the pension scheme provider with a registered office in Slovenia or in an EU Member State, in accordance with a pension scheme approved and entered in a special register in compliance with the regulations governing voluntary supplementary pension and disability insurance, for the year in which the said premiums were paid, however not exceeding the amount equalling 24% of the statutory contributions for pension and disability insurance relating to employees - insured persons, and not exceeding SIT 549,400 a year, however not exceeding the amount of the tax basis for the tax period in question.

Strengthen administrative capacity and control procedures including administrative cooperation and mutual assistance between different parts of tax and customs administrations, with a view to increasing tax compliance, improving the collection of revenues and the management of VAT refunds.

Continue strengthening and modernising the tax administration in order to increase compliance and improve collection of tax revenues.

Modernise and strengthen the tax administration with a view to increasing taxpayers` compliance and to improving the collection of tax revenues.

The imposition of withholding tax by the Member State of the paying agent shall not preclude the Member State of residence for tax purposes of the beneficial owner from taxing the income in accordance with its national law, subject to compliance with the Treaty.

To facilitate compliance with fiscal obligations by operators providing electronically supplied services, who are neither established nor required to be identified for tax purposes within the Community, a special scheme should be established.

Modernise and strengthen the tax administration with a view to increasing taxpayers' compliance and to improving the collection of tax revenues.

whereas such rules must ensure not only compliance with the principle of neutrality of the common system of value added tax as regards the origin of goods and services but also compliance with the choices made as to the principles governing value added tax and its monitoring arrangements during the transitional period;

use of the authorised persons' commercial records to self-assess their duty and tax liability and, where appropriate, to ensure compliance with other customs requirements,

NON-COMPLIANCE WITH THE PRECEDING PARAGRAPH SHALL GIVE RISE TO APPLICATION OF THE IMPORT VALUE ADDED TAX RELATING TO THE PRODUCTS IN QUESTION AT THE RATE IN FORCE ON THE DATE OF SUCH NON-COMPLIANCE, ON THE BASIS OF THE TYPE OF GOODS AND THE VALUE ASCERTAINED OR ACCEPTED ON THAT DATE BY THE COMPETENT AUTHORITIES.

For each type of vehicle referred to in paragraph 1, the tax incentives shall be for an amount lower than the additional cost of obtaining and fitting on the vehicle the technical solutions introduced to ensure compliance with the values set in either row A or row B of the Table in Chapter 5, Annex II, Section 2.2.1.1.5 to Directive 97/24/EC.

In order to ensure compliance with and enforcement of the provisions of this paragraph, the Authority shall be guided by the principles adopted for, and the interpretation given to, arm's length transactions by the Commission on Transnational Corporations of the United Nations, the Group of Experts on Tax Treaties between Developing and Developed Countries and other international organisations, and shall, in its rules, regulations and procedures, specify uniform and internationally acceptable accounting rules and procedures, and the means of selection by the contractor of certified independent accountants acceptable to the Authority for the purpose of carrying out auditing in compliance with those rules, regulations and procedures.