TAX PROVISIONS

Tax provisions

a) a Contracting State is prevented from applying its domestic legal provisions on the prevention of tax evasion or tax avoidance;

(1) A resident receiving the income from which the tax is withheld subject to the provisions of this Chapter shall include the income in his tax base prior to reducing it by the tax withheld.

(1) A resident receiving the income from which the tax is withheld subject to the provisions of this Chapter shall include the income in his tax basis prior to reducing it by the tax withheld.

Subject to the provisions of Korean tax law regarding the allowance as credit against Korean tax of the tax payable in any country other than Korea (which shall not affect the general principle thereof);

(Application of the provisions of the Corporate Profit Tax Act relating to reliefs)

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.

b) Subject to the provisions of German tax law regarding credit for foreign tax, there shall be allowed as a credit against German tax on income payable in respect of the following items of income the Slovenian tax paid under the laws of the Republic of Slovenia and in accordance with this Agreement:

Provisions of Article 22, third paragraph shall begin to be used for property tax assessment for 1996.

(1) The provisions of the fifth paragraph of Article 29 of this Act shall not apply to the losses generated in the tax periods prior to the tax period to which this Act applies.

(Application of the provisions of the Corporate Profit Tax Act relating to the relief applicable to employment)

(Application of the provisions of Article 5 of the Corporate Profit Tax Act relating to a permanent place of establishment)

1 The Parties shall, subject to the provisions of Chapter IV, provide administrative assistance to each other in tax matters.

Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be exempt from tax in that State if:

1 At the request of the applicant State the requested State shall, subject to the provisions of Articles 14 and 15, take the necessary steps to recover tax claims of the first-mentioned State as if they were its own tax claims.

d) The Federal Republic of Germany, however, retains the right to take into account in the determination of its rate of tax the items of income and capital, which under the provisions of this Agreement are exempted from German tax.

(2) A non-resident receiving the income from which the tax is withheld subject to the provisions of this Chapter with regard to the activity conducted in the place of establishment located in Slovenia or through the place of establishment located in Slovenia shall include the income in his tax basis prior to reducing it by the tax withheld.

e) Notwithstanding the provisions of sub-paragraph a) double taxation shall be avoided by allowing a tax credit as laid down in sub-paragraph b)

Where a resident of Slovenia derives income which, in accordance with the provisions this Agreement, may be taxed in Finland, Slovenia shall allow as a deduction from the tax on income of that resident, an amount equal to the tax on income paid in Finland.

a) Where a resident of Slovenia derives income which, in accordance with the provisions of this Convention, may be taxed in India, Slovenia shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in India.

a) Where a resident of India derives income which, in accordance with the provisions of this Convention, may be taxed in Slovenia, India shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Slovenia.

b) Where in accordance with any provision of the Convention income derived by a resident of India is exempt from tax in India, India may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.

Notwithstanding the provisions of paragraph 2 of Article 12, it is understood that Slovenia shall not levy a tax on royalties paid to persons, not being individuals, for a period of three years from the date Slovenia introduces a withholding tax on such royalties.

As regards premium valorisation and the manner of publishing valorised premium amounts, the provisions of the act regulating personal income tax shall apply.

(b) Where a resident of Hungary derives items of income which, in accordance with the provisions of Articles 10, 11 and 12 may be taxed in Slovenia, Hungary shall allow as a deduction from the tax on the income of that resident an amount equal to the tax paid in Slovenia.

b) Where in accordance with any provision of the Convention income derived by a resident of Slovenia is exempt from tax in Slovenia, Slovenia may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.

b) Where in accordance with any provision of the Convention, income derived by a resident of Slovenia is exempt from tax in Slovenia, Slovenia may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.

The most-favoured-nation treatment granted in accordance with the provisions of this Title shall not apply to the tax advantages which the Parties are providing, or will provide in the future, on the basis of agreements to avoid double taxation or of other tax arrangements.

The tax provisions set out in Annex III and Articles 1 to 15 of the provisions relating to the common route charges system set out in Annex IV shall not be subject to amendment by the General Assembly.

a) Where a resident of Slovenia derives income which, in accordance with the provisions of this Convention, may be taxed in the Netherlands, Slovenia shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in the Netherlands.

Where in accordance with any provision of the Agreement income derived by a resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the amount of tax on the remaining income of such person, take into account the exempted income.

a) Where a resident of Finland derives income which, in accordance with the provisions of this Agreement, may be taxed in Slovenia, Finland shall, subject to the provisions of sub-paragraph b), allow as a deduction from the Finnish tax of that person, an amount equal to the Slovenian tax paid under Slovenian law and in accordance with the Agreement, as computed by reference to the same income by reference to which the Finnish tax is computed.

Where in accordance with any provision of the Convention income derived by a resident of a Contracting State is exempt from tax in that State, that State may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.

"Notwithstanding the provisions laid down in the fourth and fifth paragraphs of this article, the Administrative Court shall adjudicate at the head office of the court in asylum matters and in tax matters, other than matters concerning income tax and matters under the Civil Taxes Act."

Nothing in this Title shall be construed as preventing the adoption or enforcement by the Parties of any measure aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation, other tax arrangements or domestic fiscal legislation.

For that purpose the said items of income shall be deemed to be included in the amount of the items of income which are exempt from Netherlands tax under those provisions.

(1) Unless otherwise laid down in this Act, the provisions set aside shall not be taken into account in establishing the tax basis or in recognising receipts and expenditures.

b) Where in accordance with any provision of the Convention income derived or capital owned by a resident of Albania is exempt from tax in Albania, Albania may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.

b) Where in accordance with any provision of the Convention income derived or capital owned by a resident of Slovenia is exempt from tax in Slovenia, Slovenia may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.

Insofar as, due to fiscal privileges granted to members of diplomatic missions and consular posts under the general rules of international law or under the provisions of special international agreements, income is not subject to tax in the receiving State, the right to tax shall be reserved to the sending State.

However, each Party may make a declaration on this provision in respect of the confiscation of the proceeds from tax offences for the sole purpose of being able to confiscate such proceeds, both nationally and through international cooperation, under national and international tax-debt recovery legislation; and/or

(2) Unless otherwise laid down in this Act, cancellation and use of provisions shall be taken into account in a manner according to which the receipts are excluded and expenditures recognised, so that the receipts and expenditures which have previously increased the tax basis are not included in the tax basis again.

This Section shall not provide a basis for the introduction by the Union of any measure which could lead to distortion of competition or contains tax provisions or provisions relating to the rights and interests of employed persons.

a) Where a resident of Korea derives income from Slovenia which may be taxed in Slovenia under the laws of Slovenia in accordance with the provisions of this Convention, in respect of that income, the amount of the Slovenian tax payable shall be allowed as a credit against the Korean tax payable imposed on that resident.

Regardless of the provisions of the previous paragraph, municipalities are allowed to order the property tax to be paid to an amount up to five times higher than that defined by the law.

Notwithstanding the provisions of paragraph 2, the Netherlands shall allow a deduction from the Netherlands tax for the tax paid in Slovenia on items of income which according to Article 7, paragraph 6 of Article 10, paragraph 6 of Article 11, paragraph 5 of Article 12 and paragraph 2 of Article 21 of this Convention may be taxed in Slovenia to the extent that these items are included in the basis referred to in paragraph 1, if and insofar as the Netherlands under the provisions of Netherlands law for the avoidance of double taxation allows a deduction from the Netherlands tax of the tax levied in another country on such items of income.

Development of a real estate property tax system and an associated real estate valuation system through the provision of goods, technical services, consultants' services and training for:

Where in accordance with any provision of the Convention income derived or capital owned by a resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.

The provision of Article 65c of the Corporate Profit Tax Act (Uradni list RS, No. 14/03-official consolidated text), laying down that the tax basis be reduced by the calculated interest on long-term and short-term securities issued prior to 8 April 1995 by Slovenia, municipalities or public enterprises established by Slovenia or municipalities, however not exceeding the amount of the tax basis, shall also apply following the date of application of this Act.