X. CALCULATIONS AND PAYMENTS OF THE TAX

In the application of income tax, wealth tax and death duties and in the application of conventions on the avoidance of double taxation concluded between Member States of the Communities, officials and other servants of the Communities who, solely by reason of the performance of their duties in the service of the Communities, establish their residence in the territory of a Member State other than their country of domicile for tax purposes at the time of entering the service of the Communities, shall be considered, both in the country of their actual residence and in the country of domicile for tax purposes, as having maintained their domicile in the latter country provided that it is a member of the Communities.

d. The amount and description of any taxes charged; and

(Obligation to calculate and pay the tax)

A. ASSESSMENT, COLLECTION AND PAYMENT OF DUTIES AND TAXES

"Cumulative" indirect taxes are multi-staged taxes levied where there is no mechanism for subsequent crediting of the tax if the goods or services subject to tax at one stage of production are used in a succeeding stage of production;

"assessment of duties and taxes" means the determination of the amount of duties and taxes payable;

The time period within which the applicable duties and taxes are assessed shall be stipulated in national legislation.

Repayment shall be granted where it is established that duties and taxes have been overcharged as a result of an error in their assessment.

The factors on which the assessment of duties and taxes is based and the conditions under which they are determined shall be specified in national legislation.

(a) all direct taxes, whether levied by national, regional or municipal authorities; it is understood, however, that the SELEC shall not claim exemption from rates, taxes or dues which are no more than charges for public utility services;

Where it is established by the Customs that the overcharge is a result of an error on the part of the Customs in assessing the duties and taxes, repayment shall be made as a matter of priority.

If the Customs find that errors in the Goods declaration or in the assessment of the duties and taxes will cause or have caused the collection or recovery of an amount of duties and taxes less than that legally chargeable, they shall correct the errors and collect the amount underpaid.

(3) The taxable person` s liability referred to in the first and second paragraphs of this Article relating to the payment of the tax on the basis of the tax calculation for an individual tax period shall, in the manner laid down in this Act or the act regulating the tax procedure, be reduced by the paid amount of the tax withheld.

b) in respect of other taxes, to taxes chargeable for any tax period beginning on or after 1 January of the calendar year next following the year in which the Convention enters into force.

b) in respect of other taxes, to taxes chargeable for any tax period beginning on or after 1 January of the calendar year next following the year in which the notice is given.

Interest earned on those accounts attributable to the Community contribution shall also be used exclusively for the Programme and shall not be subject to any charges or taxes.

Where complete exemption from taxes, duties, fees, and similar charges is not possible, charges will not be levied at a higher rate than applied to the HN Armed Forces.

in respect of other taxes on income and on capital, to taxes chargeable for any tax year beginning on or after 1 st January of the calendar year next following the year in which the Convention enters into force.

in respect of other taxes on income and on capital, to taxes chargeable for any tax year beginning on or after 1 st January of the calendar year next following the year in which the notice of termination is given.

b) in respect of other taxes on income and on capital, to taxes chargeable for any tax year beginning on or after 1st January of the calendar year next following the year in which the Convention enters into force.

b) in respect of other taxes on income and on capital, to taxes chargeable for any tax year beginning on or after 1st January of the calendar year next following the year in which the notice of termination is given.

b) in respect of other taxes on income and taxes on capital, for taxes chargeable for any taxable year beginning on or after the first day of January of the calendar year next following the year in which the notice is given.

b) in respect of other taxes on income, and taxes on capital, to taxes chargeable for any taxable year beginning on or after the first day of January of the calendar year next following the year in which the notice is given.

b) in respect of other taxes on income, and taxes on capital, to taxes chargeable for any taxable year beginning on or after 1 January of the calendar year next following the year in which the Convention enters into force.

b) in respect of other taxes on income, and taxes on capital, to taxes chargeable for any taxable year beginning on or after the first day of January of the calendar year next following the year in which the Convention enters into force.

b) in respect of other taxes on income, and taxes on capital, to taxes chargeable for any taxable year beginning on or after the first day of January of the calendar year next following the year in which this Agreement enters into force.

The obligation to pay the tax subject to the tax calculation relating to an individual tax period as regards the income earned by residents and non-residents through the activities conducted in or through the place of establishment in Slovenia shall, in a manner laid down by this Act or the act regulating the tax procedure, be reduced by the tax prepayment paid.

b) in respect of other taxes on income, and taxes on capital, to taxes chargeable for any taxable year beginning on or after 1 January of the calendar year next following the year in which the notice is given.

(1) A taxable person's period referred to in the second paragraph of Article 24 of this Act shall also include the period of calculating inventories prior to the date of application of this Act subject to Article 14 of the Corporate Profit Tax Act (Uradni list RS, No. 14/03-official consolidated text), starting with the last change of the method selected.

(2) Notwithstanding the provision of the first paragraph of this Article, a taxable person calculating the inventories subject to Article 14 of the Corporate Profit Tax Act (Uradni list RS, No. 14/03-official consolidated text) may, as at the date of application of this Act, select another method of calculating inventories, and shall be obliged to show the effect of the changes in terms of value.

(2) Notwithstanding the first paragraph of this Article, Article 68 of this Act shall, insofar as it relates to the payments of dividends referred to in Article 32 of the Corporate Profit Tax Act (Uradni list RS, No. 14/03-official consolidated text) for transfers abroad, apply so that the tax relating to the payments in question shall, until 31 December 2004, be withheld, calculated and paid at a rate of 15%.

A resident may deduct from his obligation to pay the tax subject to the tax calculation relating to an individual tax period the amount equalling the tax corresponding to the tax subject to this Act which was paid by him with regard to the income whose sources are outside Slovenia (hereinafter: foreign tax) with regard to the income whose sources are outside Slovenia (hereinafter: foreign income) which is included in his tax basis.

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.

In the application of income tax, wealth tax and death duties and in the application of conventions on the avoidance of double taxation concluded between Contracting States, the Principal, Secretary, teaching staff and other staff of the Institute who, solely by reason of the performance of their duties in the service of the Institute, establish their residence in the territory of a Contracting State other than their country of domicile for tax purposes at the time of entering the service of the Institute, shall be considered, both in the country of their actual residence and in the country of domicile for tax purposes, as having maintained their domicile in the latter country provided that it is a Contracting State.

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.

While the Organization will not as a general rule claim exemption from excise duties and from taxes on the sale of movable and immovable property which form part of the price to be paid, nevertheless, when the Organization is making important purchases for official use of property on which such duties and taxes have been charged or are chargeable, Member States will whenever possible make the appropriate administrative arrangements for the remission or return of the amount of duty or tax.

Where a Contracting State includes in the profits of an enterprise of that State? and taxes accordingly? profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits, if that State considers the adjustment justified.

The competent authorities of the States may also agree, with respect to any agreement reached as a result of a mutual agreement procedure as meant in Article 25, if necessary contrary to their respective national legislation, that the State, in which there is an additional tax charge as a result of the aforementioned agreement, will not impose any increases, surcharges, interest and costs with respect to this additional tax charge, if the other State in which there is a corresponding reduction of tax as a result of the agreement, refrains from the payment of any interest due with respect to such a reduction of tax.

Where a Contracting State includes in the profits of an enterprise of that State? and taxes accordingly? profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits if that other State considers the adjustment justified.

Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits if that other State considers the adjustment justified.

Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of tax charged therein on those profits, where that other State considers the adjustment justified.

(2) Where a Contracting State includes in the profits of an enterprise of the State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits if that other State considers the adjustment justified.

Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits if that other State considers the adjustment justified.

Any export duties and taxes not paid become chargeable.

The only condition is that the prior-stage cumulative indirect taxes should have been levied on those inputs.

In line with the accrual principle, taxes on production are recorded at the time when a fiscal obligation is incurred.

Member States may levy a minimum excise duty on cigarettes, provided that this does not have the effect of raising the total tax to more than 90 % of the total tax on the most popular price category of cigarettes."

These charges are accounted for as other taxes on production (in the case of property tax) or intermediate consumption (in the case of land maintenance).

This procedure implies the payment of any import duties and taxes chargeable and the accomplishment of all the necessary customs formalities;