Competent fiscal authority

(3) The responsible tax authority may redeem the guarantee if the recipient of the dividend did not record the minimum participation referred to in point 1 of the first paragraph of this Article for 24 months.

(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.

The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.

The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.

The competent authorities of the Contracting States shall notify each other of significant changes which have been made in their respective taxation laws.

The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their respective taxation laws.

The competent authorities of the Contracting States shall - if necessary for the application of the Agreement - notify each other of changes which have been made in their respective taxation laws.

b) the competent authority of the first-mentioned State agrees that the pension plan corresponds to a pension plan recognized for tax purposes by that State.

and b) the competent authority of the first-mentioned State agrees that the pension plan corresponds to a pension plan recognized for tax purposes by that State.

1 At the request of the competent authority of the applicant State, the competent authority of the requested State may allow representatives of the competent authority of the applicant State to be present at the appropriate part of a tax examination in the requested State.

The EU also encourages further legislative fine-tuning of the law on USKOK, including with regard to its currently limited competence for tax fraud cases.

in the case of a request under paragraph 4, a revenue claim of the first-mentioned State in respect of which that State may, under its laws, take measures of conservancy with a view to ensure its collection the competent authority of the first-mentioned State shall promptly notify the competent authority of the other State of that fact and, at the option of the other State, the first-mentioned State shall either suspend or withdraw its request.

(4) The adequate bank guarantee shall be a bank guarantee of a bank with a registered office in Slovenia or in an EU Member State, whereby the bank irrevocably undertakes, upon first call of the responsible tax authority and without objections, to pay to the tax authority` s special account the amount referred to in the second paragraph of this Article, with a validity period up to the day of meeting the condition relating to the duration of participation subject to point 2 of the first paragraph of this Article.

When a revenue claim of a Contracting State is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of collection by the competent authority of the other Contracting State.

When a revenue claim of a Contracting State is a claim in respect of which that State may, under its law, take measures of conservancy with a view to ensure its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of taking measures of conservancy by the competent authority of the other Contracting State.

(3) A recipient who, although not yet meeting the condition referred to in point 2 of the first paragraph of this Article, meets the other conditions referred to in the first or second paragraph of this Article may exclude the dividends from the tax basis subject to the first or second paragraph of this Article, provided that an adequate bank guarantee for the tax amount which he must have paid if the dividends were not excluded is submitted to the responsible tax authority.

(2) A dividend paid out to a person who has not yet met the condition of 24 months subject to point 2 of the first paragraph of this Article but, however, meets the conditions referred to in the first paragraph of this Article may be paid out without withholding tax provided that the payer of the dividend or a mediator provides an appropriate bank guarantee, in order to secure the meeting of a possible tax liability, to the responsible tax authority.

The Council declared that the instruction of Europol to deal with `` fraud` as one of the forms of crime referred to in the Annex to the Europol Convention confers, as far as tax fraud and customs fraud is concerned, competences to Europol only in the field of improvement of the effectiveness and cooperation of the competent authorities of the Member States responsible for the functioning of the criminal law enforcement system and not their authorities responsible for ensuring the levying of taxes and customs duties.

In case an entity that is treated as a body corporate for tax purposes is liable as such to tax in a Contracting State, but the income of that entity is taxed in the other Contracting State as income of the participants in that entity, the competent authorities shall take such measures that on the one hand no double taxation remains, but on the other hand it is prevented that merely as a result of application of the Convention income is (partly) not subject to tax.

(6) The adequate bank guarantee shall be a bank guarantee of a bank with a registered office in Slovenia or in an EU Member State, whereby the bank irrevocably undertakes, upon first call of the responsible tax authority and without objections, to pay to the tax authority the amount of the tax referred to in the third paragraph of this Article, with a validity period up to the day of meeting the condition relating to the duration of participation subject to point 2 of the first paragraph of this Article.

2. under Article 41(2), point 4 above - a certificate issued by the competent tax authority where the tenderer is established, or a competent authority in the Republic of Slovenia,

It is up to the competent tax authority to obtain such agreement.

8. if these data are needed by the tax authority in a procedure carried in the framework of its competencies

The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their respective tax laws.

The competent authorities of the Contracting Parties shall notify each other of any significant changes in their taxation laws concerning individuals.

At the request of the competent authority of the Requesting Party, the competent authority of the Requested Party may permit representatives of the competent authority of the Requesting Party to attend a tax examination in the territory of the Requested Party.

Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums(3) established the ground rules for administrative cooperation and the exchange of information between Member States in order to detect and prevent tax evasion and tax fraud and to enable Member States to carry out a correct tax assessment.

(2) Operators under paragraph (1) who wish to claim tax privileges on the basis of this Law shall submit complete requests by the competent tax authority within 30 days after this Law has come into effect.

In order to identify the parties responsible for providing information referred to in Article 7 and to check the information which is provided, the tax administration responsible in each Member State shall furnish the national authority:

If the information in the possession of the competent authority of the Requested Party is not sufficient to enable it to comply with the request for information, that Party shall use all relevant information gathering measures necessary to provide the Requesting Party with the information requested, notwithstanding that the Requested Party may not need such information for its own tax purposes.

At the request of the competent authority of a Member State, the competent authority of another Member State shall, in accordance with the rules governing the notification of similar instruments in the requested Member State, notify the addressee of all instruments and decisions which emanate from the administrative authorities of the requesting Member State and concern the application in its territory of legislation on taxes covered by this Directive.

In view of the legal requirement in certain Member States that a taxpayer be notified of decisions and instruments concerning his tax liability and of the ensuing difficulties for the tax authorities, including cases where the taxpayer has relocated to another Member State, it is desirable that, in such circumstances, the tax authorities should be able to call upon the assistance of the competent authorities of the Member State to which the taxpayer has relocated.

The competent authority of the Requested Party shall provide upon request information for the purposes referred to in Article 1. Such information shall be exchanged without regard to whether the Requested Party needs such information for its own tax purposes or the conduct being investigated would constitute a crime under the laws of the Requested Party if such conduct occurred in the jurisdiction of the Requested Party.

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

(b) for third countries, the competent authority for the purposes of bilateral or multilateral tax conventions or, failing that, such other authority as is competent to issue certificates of residence for tax purposes.

At the request of the beneficial owner, the competent authority of his Member State of residence for tax purposes shall issue a certificate indicating:

Member States shall without delay notify by electronic means the competent authorities of the other Member States and the Commission of changes in the standard tax rate.

The carriage of wine products not subject to the abovementioned tax formalities should be accompanied by a document to enable the competent authorities to monitor the movement of such products.

The Member State of identification shall without delay inform by electronic means the competent authorities of the other Members States if a non-established taxable person is excluded from the identification register.

information forwarded to the one Member State by the competent authority of the other Member State has enabled information to be obtained which may be relevant in assessing liability to tax in the latter Member State.

For the purposes of this Directive, the taxable person may decide the place of storage provided that he makes the invoices or information stored there available without undue delay to the competent authorities whenever they so request.

name of the importer and full address (including any telephone and fax numbers), the identification number registered with the competent national authorities, and the VAT registration number, if that importer is liable to pay VAT;

In order to identify the parties responsible for providing information referred to in Article 7 and to check the information which is provided, the tax administration responsible in each Member State shall furnish the national authority:

(e) information forwarded to the one Member State by the competent authority of the other Member State has enabled information to be obtained which may be relevant in assessing liability to tax in the latter Member State.

The Member State of identification shall transmit this information by electronic means to the competent authorities of the other Member States within 10 days from the end of the month during which the information was received from the non-established taxable person.

For the purpose of applying the preceding provisions, the competent authority of the Member State providing the information and the competent authority of the Member State for which the information is intended may agree, under the consultation procedure laid down in Article 9, to authorize the presence in the first Member State of officials of the tax administration of the other Member State.

(20) Those Member States should provide for a procedure allowing beneficial owners resident for tax purposes in other Member States to avoid the imposition of this withholding tax by authorising their paying agent to report the interest payments or by presenting a certificate issued by the competent authority of their Member State of residence for tax purposes.

the applicant's name and full address (including telephone and fax number, and any identification number registered with the competent national authorities), and VAT registration number, if it is a VAT taxpayer;