TAX PROVISIONS

Tax provisions

Taxes and duties

Levies

(a) provisions primarily of a fiscal nature;

This Agreement shall not affect the rights and obligations of the Parties under any tax convention.

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

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.

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

That revenue claim shall be collected by that other State in accordance with the provisions of its laws applicable to the enforcement and collection of its own taxes as if the revenue claim were a revenue claim of that other State.

Nothing in this Agreement shall affect the rights of either Contracting Party to impose taxes in accordance with their taxation legislation on a reciprocal basis.

The provisions of paragraph 1 are without prejudice to the right of the Parties to apply the relevant provisions of their fiscal legislation to taxpayers who are not in identical situations as regards their place of residence.

The Netherlands, when imposing tax on its residents, may include in the basis upon which such taxes are imposed the items of income which, according to the provisions of this Convention, may be taxed in Slovenia.

(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.

(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.

Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.

Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.

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

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.

(1) Nothing in this Agreement shall affect the fiscal privileges of members of a diplomatic mission or a consular post under the general rules of international law or under the provisions of special agreements.

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.

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);

2 The provision of paragraph 1 shall apply only to tax claims which form the subject of an instrument permitting their enforcement in the applicant State and, unless otherwise agreed between the Parties concerned, which are not contested.

"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."

Those dividends, capital gains or other forms of revenue stemming from such bodies to which the members, other than the European Union and the Bank, are entitled, shall however remain subject to the fiscal provisions of the applicable legislation.

Such property shall, for the assessment of such duty, be considered as being in the State of domicile for tax purposes, subject to the rights of third States and to the possible application of provisions of international conventions on double taxation.

(2) Notwithstanding the provision of Article 25 of this Act, as expenditure shall not be recognised the interest on the loans other than those raised by banks and insurance undertakings received by a partner who, at any point in the tax period concerned, directly or indirectly holds no less than 25% of shares or holdings in the capital or voting rights of the taxable person, provided that at any point in the tax period concerned those loans exceed

16.1 The provisions of any tax and customs relief agreements applicable to the acquisition of materials, services, supplies and equipment between the Participants will apply to LSSS transferred under this MOU.

This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes which it grants only to its own residents.

(1) Notwithstanding the provision of the first paragraph of Article 49 of this Act, a taxable person may, for 2005, claim a reduction of the tax basis by 20% of the amount invested in the tangible fixed assets other than passenger motor vehicles, and intangible fixed assets, however not exceeding the amount of the tax basis, if investments in tangible fixed assets and intangible fixed assets situated in Slovenia are concerned, and an additional reduction of the tax basis by 20% of the amount invested in equipment other than passenger motor vehicles and other than furniture and office machinery excluding computer equipment and intangible fixed assets, however not exceeding the amount of the tax basis, if investments in the equipment and intangible fixed assets situated in Slovenia are concerned.

At the signing of the Convention between the Republic of Slovenia and the Kingdom of Norway for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the undersigned have agreed that the following provisions shall form an integral part of the said Convention:

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:

The provisions of paragraph 2 and sub-paragraph b) of paragraph 6 shall not apply where the activities are carried on for a period or periods not exceeding 30 days in the aggregate in any twelve months period commencing or ending in the fiscal year concerned.

At the signing of the Convention between the Republic of Slovenia and the Republic of Belarus for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, the undersigned have agreed that the following provisions shall form an integral part of the Convention:

At the moment of signing the Convention for the avoi­dance of double taxation and the prevention of fiscal evasion with respect to taxes on income, this day concluded between the Republic of Slovenia and the Republic of Korea, the undersigned have agreed that the following provisions shall form an integral part of the Convention.

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.

to provide administrative assistance for the purpose of administering or enforcing a provision of the tax law of the applicant State, or any requirement connected therewith, which discriminates against a national of the requested State as compared with a national of the applicant State in the same circumstances;

At the moment of signing the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, this day concluded between the Republic of Slovenia and the Kingdom of the Netherlands, the undersigned have agreed that the following provisions shall form an integral part of the Convention.

(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.

At the signing of the Convention between the Government of the Republic of Slovenia and the Government of the Republic of Moldova for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, the undersigned have agreed upon the following provisions which shall form an integral part of the Convention:

That other State shall take measures of conservancy in respect of that revenue claim in accordance with the provisions of its laws as if the revenue claim were a revenue claim of that other State even if, at the time when such measures are applied, the revenue claim is not enforceable in the first-mentioned State or is owed by a person who has a right to prevent its collection.

This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status of family responsibilities which it grants to its own residents.

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.

This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

Nothing in this Title shall be construed as preventing Member States or the Republic of Tajikistan from distinguishing, in the application of the relevant provisions of their fiscal legislation, between taxpayers who are not in identical situations, in particular as regards their place of residence.

With effect from the entry into force of this Protocol, the Protocol of 6 July 1970, as amended by the Protocol of 21 November 1978, and by Article XXXVIII of the Protocol of 12 February 1981, shall be replaced by Annex III (entitled ` Tax Provisions` ) to the consolidated version of the text of the Convention annexed hereto.

Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted by a Contracting State for purposes of paragraph 3 or 4 shall not, in that State, be subject to the time limits or accorded any priority applicable to a revenue claim under the laws of that State by reason of its nature as such.

(1) A fine, the sanction of seizure of items through the payment of a pecuniary amount or deprivation of a pecuniary advantage, and the payment of legal costs, imposed on the basis of a misdemeanour decision issued by the misdemeanour authority shall be executed by the competent tax authority pursuant to the provisions of the act governing the compulsory collection of taxes.