(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.

(2) The affiliated persons subject to the first paragraph of this Article shall be two residents, provided that they are directly or indirectly affiliated in terms of capital, management or supervision, and one of them either influences or has the possibility of influencing the decision-making process of the other, or provided that there are other relations between the resident and the other person which differ from the relations between unaffiliated persons, in particular relations with a person with a more favourable tax status, and that the transactions concerned would, if there were no such more favourable tax status, be conducted under different conditions.

2. discuss the findings of the Insurance Supervision Agency, tax inspection and other supervisory authorities in the procedures of supervision of the insurance public limited company;

(1) The unity of the system of environmental protection shall be guaranteed by the Republic and the local authorities through planning and programs, through regulations and a system of licenses, incentives and tax relief, taxation and public finance policy, supervision, and other measures.

whereas it is desirable and in line with practice to place this obligation on the consignee in the country of destination, since only he is in a position to make available to his competent authorities this document, which is important for the purposes of the tax supervision, without the danger of it being misdirected;

it must be obtained exclusively from the carbonization of wood, carried out under the supervision of the tax authorities.

In the absence of any such transactions to refer to, or where they were insignificant in amount, the deductible proportion shall be estimated provisionally, under supervision of the tax authorities, by the taxable person from his own forecasts.

In the cases provided for in the first and second subparagraphs, the alcohol concerned must remain under the supervision of an official body which guarantees its use in the motor fuel sector under special tax arrangements which require that end-use."

Where records kept for commercial or tax purposes by the depositor contain all the particulars necessary for supervision, taking into account the type of customs warehouse and the procedures applicable for entry and discharge, and such particulars are usable for the purposes of supervision, the customs authorities shall approve those records as the stock records referred to in Article 105 of the Code.