(d) if, in one of the cases referred to in Article 3(4), the act on which the freezing order is based does not constitute an offence under the law of the executing State; however, in relation to taxes or duties, customs and exchange, execution of the freezing order may not be refused on the ground that the law of the executing State does not impose the same kind of tax or duty or does not contain a tax, duty, customs and exchange regulation of the same kind as the law of the issuing State.
(d)v enem izmed primerov iz člena 3(4), dejanje, na katerem temelji sklep o zasegu, ni kaznivo dejanje po pravu države izvršitve; vendar pa se v zvezi z davki ali dajatvami, carinami in devizno menjavo, izvršitev ne sme zavrniti na podlagi tega, da pravo države izvršitve ne predvideva iste vrste davkov ali dajatev ali nima enake pravne ureditve na področju davkov, dajatev, carin in devizne menjave kakor pravo države izvršitve.