Zavezanci, ki ugotavljajo davek na podlagi skupinskega davčnega obračuna v skladu z 200. členom Zakona o davčnem postopku (Uradni list RS, št. 18/96, 87/97, 35/98 - odl. US, 82/98, 91/98, 108/99, 37/01 - odl. US, 97/01 in 105/03 - odl. US) in je bila odobritev davčnega organa dana pred dnem začetka uporabe tega zakona lahko:
Taxable persons determining the tax on the basis of a group tax calculation subject to Article 200 of the Tax Procedure Act (Uradni list RS, Nos. 18/96, 87/97, 35/98 - CC ruling, 82/98, 91/98, 108/99, 37/01 - CC ruling, 97/01, and 105/03 - CC ruling) to whom the approval of the tax authority was granted prior to the date of application of this Act, may: