The transfers referred to in Article 4, 5, 6 and 7 shall be effected without undue delay and, at all events, within three months after all tax obligations have been met, and shall be made in a convertible currency.

a) transfer the reserves and provisions set aside by the transferring company, taking into account both tax exemptions and the conditions which would apply to the transferring company if the transfer were not conducted;

The rights referred to in Articles 41 to 47 of this Act shall be recognised to the transferring company, the receiving company and the partner of the transferring company on the basis of an authorisation to be granted by the tax authority, provided that the conditions subject to Articles 41 to 47 of this Act are met.

a) transfer the reserves and provisions which were set aside by the transferring company and are added to the transferred activity or activities, taking into account the tax exemptions and conditions which would apply to the transferring company if the transfer were not conducted;

(1) The rights referred to in Articles 30 to 35 of this Act shall be recognised to the transferring company and the receiving company on the basis of an authorisation of the tax authority, provided that the conditions subject to the said Articles are met and that the transferring company retains the received securities of the receiving company for a period of no less than 36 months following the transfer of activities.

(2) If the transferring company alienates the received securities prior to the expiry of the period referred to in the first paragraph of this Article, it shall be deemed that the condition of the duration of participation was not met, unless the transferring company and the receiving company prove that the main purpose or one of the main purposes of the transfer of activities was not avoiding tax liabilities.

(5) If the taxable person sells or alienates or transfers outside Slovenia the tangible asset or intangible fixed asset with regard to which the tax relief subject to the first and second paragraph of this Article was claimed prior to the end of a three-year period following the tax period with regard to which the tax relief subject to the first and second paragraphs of this Article was claimed, the tax basis must, in the year of the sale or alienation or transfer of the asset in question, be increased by the amount of the tax relief claimed.

(1) As regards taxation applicable to transfers of activities, taxation applicable to exchanges of equity holdings, and taxation applicable to mergers and divisions subject to Articles 30 to 48 of this Act, transfers of activities, exchanges of equity holdings, and mergers and divisions shall not be deemed the events which, subject to Articles 40, 41 and 42 of the Corporate Profit Tax Act (Uradni list RS, No. 14/03-official consolidated text) resulting in the situation in which the taxable person must, in the year in which such an event is recorded, increase the tax basis by the used relief subject to Articles 39 to 42 of the Corporate Profit Tax Act (Uradni list RS, No. 14/03-official consolidated text).

has as its principal objective or as one of its principal objectives tax evasion or tax avoidance;

Such factors do not only relate to pricing and sales issues, but also concern other issues that determine overall tax liability, such as decisions concerning depreciation rates, the carrying forward of losses and many other factors.

transferred assets and liabilities: those assets and liabilities of the transferring company which, in consequence of the merger or division, are effectively connected with a permanent establishment of the receiving company in the Member State of the transferring company and play a part in generating the profits or losses taken into account for tax purposes.

Whereas it is also necessary to define the tax regime applicable to certain provisions, reserves or losses of the transferring company and to solve the tax problems occurring where one of the two companies has a holding in the capital of the other;

Whereas the common tax system ought to avoid the imposition of tax in connection with mergers, divisions, transfers of assets or exchanges of shares, while at the same time safeguarding the financial interests of the State of the transferring or acquired company;

value for tax purposes: the value on the basis of which any gain or loss would have been computed for the purposes of tax upon the income, profits or capital gains of the transferring company if such assets or liabilities had been sold at the time of the merger or division but independently of it,

Whereas it is necessary to allow Member States the possibility of refusing to apply this Directive where the merger, division, transfer of assets or exchange of shares operation has as its objective tax evasion or avoidance or results in a company, whether or not it participates in the operation, no longer fulfilling the conditions required for the representation of employees in company organs,

To the extent that, if the operations referred to in Article 1 were effected between companies from the Member State of the transferring company, the Member State would apply provisions allowing the receiving company to take over the losses of the transferring company which had not yet been exhausted for tax purposes, it shall extend those provisions to cover the take-over of such losses by the receiving company's permanent establishments situated within its territory.

The Member States shall take the necessary measures to ensure that, where provisions or reserves properly constituted by the transferring company are partly or wholly exempt from tax and are not derived from permanent establishments abroad, such provisions or reserves may be carried over, with the same tax exemption, by the permanent establishments of the receiving company which are situated in the Member State of the transferring company, the receiving company thereby assuming the rights and obligations of the transferring company.

transferring the performance of administrative formalities (customs, fiscal, veterinary and plant-health controls) to the terminals or to the point of departure or the final destination;

Such factors do not only relate to pricing and sales issues, but also concern other issues that determine overall tax liability, such as decisions concerning depreciation rates, the carrying forward of losses and many other factors.

Such transfers shall take place at the latest within a period of six months following the end of the tax year of the Member State of the paying agent in the case of paragraph 1, or that of the Member State of the economic operator in the case of paragraph 2.

Member States levying withholding tax in accordance with Article 11(5) shall retain 25 % of the revenue and transfer 75 % to the other Member States proportionate to the transfers carried out pursuant to paragraph 1 of this Article.

When a taxable person stores invoices which he issues or receives by an electronic means guaranteeing on-line access to the data and when the place of storage is in a Member State other than that in which he is established, the competent authorities in the Member State in which he is established shall have a right, for the purpose of this directive, to access by electronic means, download and use these invoices within the limits set by the regulations of the Member State where the taxable person is established and as far as that State requires for control purposes.

Whereas the Member States should exchange, even without any request, any information which appears relevant for the correct assessment of taxes on income and on capital, in particular where there appears to be an artificial transfer of profits between enterprises in different Member States or where such transactions are carried out between enterprises in two Member States through a third country in order to obtain tax advantages, or where tax has been or may be evaded or avoided for any reason whatever;

Member States will address labour shortages and bottlenecks through a range of measures such as by promoting occupational mobility and removing obstacles to geographic mobility, especially by implementing the skills and mobility action plan, improving the recognition and transparency of qualifications and competencies, the transferability of social security and pensions rights, providing appropriate incentives in tax and benefit systems, and taking into account labour market aspects of immigration.

the carryforward of unused tax losses;

the carryforward of unused tax credits.

the transfer by a taxable person of goods from his undertaking to another Member State.

the primary reason for the arrangement is to achieve a particular tax result, and not to convey the right to use an asset;

The criteria for recognising deferred tax assets arising from the carryforward of unused tax losses and tax credits are the same as the criteria for recognising deferred tax assets arising from deductible temporary differences.

A deferred tax asset should be recognised for the carryforward of unused tax losses and unused tax credits to the extent that it is probable that future taxable profit will be available against which the unused tax losses and unused tax credits can be utilised.

The potential benefit of income tax loss carryforwards, or other deferred tax assets, of an acquired enterprise, which were not recognised as an identifiable asset by the acquirer at the date of acquisition, may subsequently be realised.

Tax planning opportunities are actions that the enterprise would take in order to create or increase taxable income in a particular period before the expiry of a tax loss or tax credit carryforward.

in Member States where the periodic declaration referred to in Article 13 (1) is not distinct from the periodic declaration required for tax purposes and inasmuch as the tax rules in force relating to declaration obligations prevent the transfer referred to in the abovementioned paragraph 1.

The following shall be regarded as having been transferred to another Member State: any tangible property dispatched or transported by or on behalf of the taxable person out of the territory defined in Article 3 but within the Community for the purposes of his undertaking, other than for the purposes of one of the following transactions:

Whereas the very wide definitions of transferable securities and money-market instruments included in this Directive are valid only for this Directive and consequently in no way affect the various definitions of financial instruments used in national legislation for other purposes such as taxation;

Where tax planning opportunities advance taxable profit from a later period to an earlier period, the utilisation of a tax loss or tax credit carryforward still depends on the existence of future taxable profit from sources other than future originating temporary differences.

When a taxable person stores invoices which he issues or receives by an electronic means guaranteeing on-line access to the data and when the place of storage is in a Member State other than that in which he is established, the competent authorities in the Member State in which he is established shall have a right, for the purpose of this directive, to access by electronic means, download and use these invoices within the limits set by the regulations of the Member State where the taxable person is established and as far as that State requires for control purposes."

Whereas provisions should be made for exemptions from this prohibition in certain circumstances where the data subject has given his consent, where the transfer is necessary in relation to a contract or a legal claim, where protection of an important public interest so requires, for example in cases of international transfers of data between tax or customs administrations or between services competent for social security matters, or where the transfer is made from a register established by law and intended for consultation by the public or persons having a legitimate interest;

Rebates are obtained by applying for 'tax coupons', which are freely transferable and can be used to pay any tax collected by the Revenue Department of the Government.