b) the interest payments and the payments relating to property rights use with regard to which the place of establishment in question is, in the EU Member State in which it is located, subject either to one of the taxes to which the common system of taxation regarding the interest payments and the payments relating to property rights use applies which is applicable to affiliated companies from different EU Member States, and are laid down by the minister responsible for finance, where a company exempt from the tax is not deemed a taxable person, or to a tax which is identical or substantially similar and is either additionally introduced or replaces the existing tax.
b) obresti ali plačila uporabe premoženjskih pravic predstavljajo dohodek, za katerega je ta poslovna enota v državi članici EU, v kateri se nahaja, zavezanec za enega od davkov, v zvezi s katerimi se uporablja skupen sistem obdavčenja v zvezi s plačili obresti in plačili uporabe premoženjskih pravic, ki velja za povezane družbe iz različnih držav članic EU, in jih določi minister, pristojen za finance, kjer se za zavezanca ne šteje družba, ki je davka oproščena, ali za davek, ki je istoveten ali bistveno podoben in je dodatno uveden ali nadomesti obstoječi davek.