natgillin/translations-raw huggingface dataset:
The reform of the common agricultural policy adopted by the Council in September 2003 [4] provides for a reduction in direct payments (modulation) to finance rural development policy to achieve a better balance between policy tools designed to promote sustainable agriculture and those designed to promote rural development and to finance additional rural development measures.
Reforma skupne kmetijske politike, ki jo je Svet sprejel septembra 2003 [4] predvideva zmanjšanje v direktnih plačilih („modulacija“) za financiranje razvoja podeželja, da bi dosegli boljše ravnovesje med orodji politike za spodbujanje trajnostnega kmetijstva in tistimi za spodbujanje razvoja podeželja in financiranje dodatnih ukrepov za razvoj podeželja.
The financial perspective set out in Annex I to the Interinstitutional Agreement on budgetary discipline and improvement of the budgetary procedure as revised by Decision 2003/430/EC hereinafter referred to as the ‘financial perspective’, should therefore be modified to take into account the effect of ‘modulation’ for the year 2006.
Finančno perspektivo iz Priloge I k Medinstitucionalnemu sporazumu o proračunski disciplini in izboljšanju proračunskega postopka, kakor je bila revidirana s Sklepom 2003/430/ES, v nadaljnjem besedilu „Finančna perspektiva“, je treba ob upoštevanju učinka „modulacije“ za leto 2006 spremeniti.
As a consequence, commitment appropriations from subheading 1a ‘Common agricultural policy’ can be used to finance additional measures under subheading 1b ‘Rural development’, with no change in the ceiling of heading 1 ‘Agriculture’,
Zaradi tega se lahko odobritve za prevzem obveznosti iz podrazdelka 1a „Skupna kmetijska politika“ uporabijo za financiranje dodatnih ukrepov iz podrazdelka 1b „Razvoj podeželja“ brez spremembe zgornje meje razdelka 1 „Kmetijstvo“ –
The financial perspective is revised as follows:
Finančna perspektiva je bila spremenjena na naslednji način:
The annual ceilings for appropriations for commitments in heading 1 of table 1a, table 1b, table 2a and table 2b shall be amended as follows:
Letne zgornje meje za odobritve za prevzem obveznosti iz razdelka 1 preglednic 1a, 1b, 2a in 2b se spremenijo na naslednji način:
the figure for the subheading 1a ‘Common agricultural policy’ shall be reduced in 2006 by the amount corresponding to the modulation;
vrednost za podrazdelek 1a „Skupna kmetijska politika“ se v letu 2006 zmanjša za znesek, ki ustreza modulaciji;
Reduced amounts in common agricultural policy
Zmanjšani zneski v Skupni kmetijski politiki
EUR million at 1999 prices
v mio EUR po cenah iz leta 1999
570– illion at 1999 prices
570– EUR po cenah iz leta 1999
EUR million at 2006 prices
v mio EUR po cenah iz leta 2006
655– illion at 2006 prices
655– EUR po cenah iz leta 2006
the figure for the subheading 1b ‘Rural development’ shall be increased in 2006 by the amount corresponding to the modulation;
vrednost za podrazdelek 1b „Razvoj podeželja“ se v letu 2006 poveča za znesek, ki ustreza modulaciji:
Increased amounts in rural development
Povečani zneski v Razvoju podeželja
The financial perspective for the European Union, in 1999 prices, is set out in tables 1a and 1b in the Annex.
Finančna perspektiva za Evropsko unijo v cenah iz leta 1999 je določena v preglednicah 1a in 1b v Prilogi.
The corresponding financial perspective resulting from the technical adjustment for 2005, in line with movements in gross national income (GNI) and prices, is set out in tables 2a and 2b in the Annex.
Ustrezna Finančna perspektiva, ki izhaja iz tehnične prilagoditve za leto 2005, v skladu z gibanjem bruto nacionalnega dohodka (BND) in cen, je določena v preglednicah 2a in 2b v Prilogi.
This decision shall be published in the Official Journal of the European Union.
Sklep se objavi v Uradnem listu Evropske unije.
Agreement amended by Decision 2003/429/EC of the European Parliament and of the Council (OJ L 147, 14.6.2003, p. 25).
Sporazum, kakor je bil spremenjen s Sklepom 2003/429 Evropskega parlamenta in Sveta (UL L 147, 14.6.2003, str. 25).
OJ L 147, 14.6.2003, p. 31.
UL L 147, 14.6.2003, str. 31.
Decision of the European Parliament of 7 September 2005 and Decision of the Council of 18 July 2005.
Sklep Evropskega parlamenta z dne 7. septembra 2005 in Sklep Sveta z dne 18. julija 2005.
Council Regulation (EC) No 1782/2003 (OJ L 270, 21.10.2003, p. 1).
Uredba Sveta (ES) št. 1782/2003 (UL L 270, 21.10.2003, str. 1).
Table 1a: Revised financial perspective (EU-25) at 1999 prices
PREGLEDNICA 1a: REVIDIRANA FINANČNA PERSPEKTIVA (EU-25) PO CENAH IZ LETA 1999
(EUR million)
(v mio EUR)
Commitment appropriations
Odobritve za prevzem obveznosti
Common agricultural policy
Skupna kmetijska politika
STRUCTURAL ACTIONS
STRUKTURNI UKREPI
Structural funds
Strukturni skladi
Cohesion fund
Kohezijski sklad
INTERNAL POLICIES
NOTRANJA POLITIKA
EXTERNAL ACTIONS
ZUNANJI UKREPI
ADMINISTRATION [1]
UPRAVLJANJE [1]
Monetary reserve
Denarne rezerve
Emergency aid reserve
Rezerva za nepričakovane dogodke
Guarantee reserve
Jamstvena rezerva
PRE-ACCESSION STRATEGY
PREDPRISTOPNA STRATEGIJA
Pre-accession structural instrument
Predpristopni strukturni instrument
PHARE (applicant countries)
PHARE (države prosilke)
COMPENSATION
KOMPENZACIJE
TOTAL APPROPRIATIONS FOR COMMITMENTS
SKUPAJ ODOBRITVEZA PREVZEM OBVEZNOSTI
TOTAL APPROPRIATIONS FOR PAYMENTS
SKUPAJ ODOBRITVE ZA PLAČILA
Ceiling, appropriations for payments as % of GNI (ESA 95)
Zgornja meja, odobritve za plačila kot % BNP (ESA 95)
Margin for unforeseen expenditure
Rezerva za nepredvidene izdatke
Own resources ceiling
Zgornja meja lastnih sredstev
Table 1b: Revised financial perspective (EU-25) at 1999 prices
PREGLEDNICA 1b: REVIDIRANA FINANČNA PERSPEKTIVA (EU-25) PO CENAH IZ LETA 1999
(including budgetary implications of a political settlement in Cyprus)
(vključno s proračunskimi posledicami politične poravnave na Cipru)
ADMINISTRATION [2]
UPRAVLJANJE [2]
Table 2a: Revised financial perspective (EU-25) at current prices
PREGLEDNICA 2a: REVIDIRANA FINANČNA PERSPEKTIVA (EU-25) PO TRENUTNIH CENAH
Current prices
Trenutne cene
ADMINISTRATION [3]
UPRAVLJANJE [3]
Table 2b: Revised financial perspective (EU-25) at current prices
PREGLEDNICA 2b: REVIDIRANA FINANČNA PERSPEKTIVA (EU-25) PO TRENUTNIH CENAH
ADMINISTRATION [4]
UPRAVLJANJE [4]
The expenditure on pensions included under the ceiling for this heading is calculated net of staff contributions to the pension scheme, up to a maximum of EUR 1100 million at 1999 prices for the period 2000 to 2006.
Izdatki za pokojnine, vključeni v zgornjo mejo za to postavko, so izračunani neto prispevki zaposlenih za pokojninsko shemo, do največ 1100 milijonov EUR po cenah iz leta 1999 za obdobje 2000–2006.
on the State aid implemented by France for France Télécom
o državni pomoči Francije za France Télécom
(notified under document number C(2004) 3061)
(notificirano pod dokumentarno številko K(2004) 3061)
Having called on interested parties to submit their comments pursuant to the provisions cited above [1] and having regard to those comments,
po pozivu zainteresiranim strankam, naj oddajo svoje pripombe v skladu z navedenimi členi [1], in ob upoštevanju teh pripomb,
By letter dated 31 January 2003, the Commission informed France of its decision to open the formal investigation procedure provided for in Article 88(2) of the EC Treaty (hereinafter called the opening decision) in respect of financial measures introduced by the French authorities for France Télécom (hereinafter called FT or the company) and in respect of the business tax scheme applicable to that operator.
Komisija je z dopisom z dne 31. januarja 2003 obvestila Francijo o svojem sklepu o začetku formalnega postopka preiskave, ki ga predvideva člen 88(2) Pogodbe o ES (v nadaljevanju „sklep o začetku postopka“), v zvezi s finančnimi ukrepi, ki jih izvajajo francoski organi v korist France Télécom (v nadaljevanju „FT“ ali „podjetje“), ter davkom od dohodka iz dejavnosti, ki ga mora ta operater plačati.
A description of the facts which led to the procedure being opened is not included in this Decision [2].
Opis dejstev, ki so pripeljala do začetka postopka, v tej odločbi ni ponovno naveden [2].
The opening decision was notified to France on 31 January 2003.
O sklepu o začetku postopka je bila Francija uradno obveščena 31. januarja 2003.
After a number of substantive errors had been corrected, a corrigendum was notified to France on 7 March 2003.
Po odpravi vsebinskih napak je bil 7. marca 2003 Franciji vročen popravek.
France communicated additional information to the Commission by letters dated 4 April 2003, 15 May 2003 and 29 January 2004.
Francija je Komisiji sporočila dodatne informacije pisno 4. aprila 2003, 15. maja 2003 in 29. januarja 2004.
The Commission's decision to open the procedure was published in the Official Journal of the European Union [3].
Sklep Komisije o začetku postopka je bil objavljen v Uradnem listu Evropske unije [3].
The Commission invited interested third parties to submit their comments on the aid measures in question.
Komisija je pozvala tretje zainteresirane stranke, da podajo svoje pripombe k navedenim ukrepom pomoči.
The Commission received the following comments on the subject from interested third parties:
Komisija je v zvezi s tem od tretjih zainteresiranih prejela naslednje pripombe:
21 March 2003: comments from Cable and Wireless plc and Cable and Wireless SA
marca 2003 pripombe s strani Cable and Wireless plc and Cable and Wireless SA,
11 April 2003: comments from Cegetel
aprila 2003 pripombe s strani CEGETEL,
10 April 2003: comments from AFORS Telecom
aprila 2003 pripombe s strani AFORS Télécom,
11 April 2003: comments from LDCOM
aprila 2003 pripombe s strani LD COM,
11 April 2003: comments from A [4]
aprila 2003 pripombe s strani A [4],
10 April 2003: comments from Tiscali
aprila 2003 pripombe s strani TISCALI,
11 April 2003: comments from WorldCom France
aprila 2003 pripombe s strani WORLDCOM, France
11 April 2003: comments from B [4] Party wishing that its identity be kept confidential.
aprila 2003 pripombe s strani B [4] Stranka, ki želi svojo identiteto ohraniti zaupno. ,
11 April 2003: comments from Bouygues SA and Bouygues Telecom (BT) [5]14 April 2003: comments from Telecom Italia
aprila 2003 pripombe s strani Bouygues SA et Bouygues Télécom (BT) [5],14. aprila 2003 pripombe s strani Telecom Italia,
14 April 2003: comments from C [4] Party wishing that its identity be kept confidential.
aprila 2003 pripombe s strani C [4] Stranka, ki želi svojo identiteto ohraniti zaupno. ,
29 April 2003: comments from B
aprila 2003 pripombe s strani B,
30 April 2003: comments from LDCOM [6].(6) The Commission transmitted the comments to France on 16 May 2003, giving it the opportunity of commenting on them.
aprila 2003 pripombe s strani LD COM [6].(6) 16. maja 2003 jih je posredovala Franciji in ji dala možnost, da predloži pripombe.
The French authorities submitted their comments by letters dated 30 June and 29 July 2003.
Svoje pripombe so francoski organi izročili pisno 30. junija 2003 in 29. julija 2003.
The Commission received further information and documents from the third parties listed below:
Komisija je prejela naslednje druge informacije in dokumente od tretjih strani:
23 June 2003: letter from LDCOM
junija 2003 dopis s strani LD COM,
25 June 2003: letter from D [4] Party wishing that its identity be kept confidential.
junija 2003 dopis s strani D [4] Stranka, ki želi svojo identiteto ohraniti zaupno. ,
27 October 2003: letter from MCI
oktobra 2003 dopis s strani MCI,
16 October 2003: letter from ECTA
oktobra 2003 dopis s strani ECTA,
25 June 2003: letter from E [4] Party wishing that its identity be kept confidential.
junija 2003 dopis s strani E [4] Stranka, ki želi svojo identiteto ohraniti zaupno. ,
7 January 2004: letter from BT
januarja 2004 dopis s strani BT,
16 January 2004: letter from LT
januarja 2004 dopis s strani BT,
19 March 2004: letter from FT
marca 2004 dopis s strani FT,
5 April 2004: letter from Tiscali
aprila 2004 dopis s strani Tiscali,
17 May 2004: letter from LDCOM
maja 2004 dopis s strani LDCOM,
26 May 2004: letter from BT
maja 2004 dopis s strani BT,
22 June 2004: letter from FT
junija 2004 dopis s strani FT,
30 June 2004: fax from FT
junija 2004 faks s strani FT,
2 July 2004: fax from FT
julija 2004 faks s strani FT,
16 July 2004: fax from BT.
julija 2004 faks s strani BT.
The Commission requested additional explanations from the French authorities by letters dated as follows:
Komisija je francoske organe zaprosila za dodatna pojasnila z dopisi, kakor sledi:
11 September 2003 (answer given by the French authorities on 20 October 2003)
septembra 2003 (odgovor francoskih organov 20. oktobra 2003),
11 November 2003 (answer given by the French authorities on 4 December 2003)
novembra 2003 (odgovor francoskih organov 4. decembra 2003),
12 January 2004 (answer given by the French authorities on 21 January 2004)
januarja 2004 (odgovor francoskih organov 21. januarja 2004),
2 February 2004 (answer given by the French authorities on 16 February 2004)
februarja 2004 (odgovor francoskih organov 16. februarja 2004),
1 June 2004 (answer given by the French authorities at the meeting on 16 June 2004)
junija 2004 (odgovor francoskih organov na srečanju dne 16. junija 2004).
The Commission forwarded the letters referred to in paragraph 8 to the French authorities on 3 May and 14 June 2004.
Komisija je 3. maja 2004 in 14. junija 2004 francoskim organom poslala dopise, ki so navedeni v uvodni izjavi 8.
The Commission heard representatives of third parties at various meetings during the course of the procedure.
Komisija je na raznih srečanjih med postopkom poslušala predstavnike tretjih strani.
The Commission met the French authorities and FT on 22 January and 16 and 23 June 2004.
Komisija se je sestala s francoskimi organi in FT 22. januarja 2004 ter 16. in 23. junija 2004.
By fax dated 5 July 2004, the French authorities submitted to the Commission new calculations concerning the special business tax scheme.
Po faksu so francoski organi 5. julija 2004 Komisiji dostavili nove izračune o posebnem režimu davka od dohodka iz dejavnosti.
On 13, 15 and 16 July 2004, the French authorities submitted additional comments to the Commission.
13., 15. in 16. julija 2004 so francoski organi Komisiji dostavili dodatne pripombe.
Only the special business tax scheme applicable to FT, as referred to in the opening decision, is the subject of this Decision.
Predmet te odločbe je samo posebni režim davka od dohodka iz dejavnosti, ki ga mora plačati FT, kot ga obravnava sklep o začetku postopka.
Inasmuch as the measure under scrutiny has already been described in detail in the opening decision [7], a description will be included in this Decision only as far as is necessary.
Ker je bil pregledani ukrep že podrobno opisan v sklepu o začetku postopka [7], se ta opis ne ponavlja v tej odločbi, če to ni nujno potrebno.
Until 1990 inclusive, FT's business activities were conducted by a Directorate in the Ministry of Posts and Telecommunications.
Do leta 1990 je dejavnosti družbe FT izvajala Ministrska direkcija, ki je bila zadolžena za pošte in telekomunikacije.
As an administrative public service of the State, the former Directorate-General for Telecommunications was subject to none of the following taxes: (i) business tax; (ii) property tax on buildings and unbuilt land; and (iii) corporation tax [8].
Kot državna upravna javna služba stara Generalna direkcija za telekomunikacije ni bila zavezana za nobenega od naslednjih davkov: (i) davek od dohodka iz dejavnosti, (ii) davek na zazidana in nezazidana zemljišča ter (iii) davek na družbe [8].
It was endowed with a budget annexed to that of the State which was largely in surplus and which was subject to a payment to the general budget under the heading of operating surpluses as well as to certain levies for financing specific activities.
Poleg državnega je imela dodatni proračun, ki je bil obilen in je bilo z njega v korist splošnega proračuna izvršeno nakazilo v okviru poslovnih presežkov, pa tudi določene dajatve za financiranje določenih dejavnosti.
Law No 90-568 of 2 July 1990 on the organisation of the public postal and telecommunications service transformed the former Directorate-General for Telecommunications into two separate public-law entities (La Poste and FT) endowed with financial autonomy and governed by commercial law.
Zakon št. 90-568 z dne 2. julija 1990 o organiziranju javne službe za pošto in telekomunikacije je preoblikoval staro Splošno direkcijo za telekomunikacije v dve ločeni pravni osebi javnega prava (Pošto in FT), ki sta finančno samostojni in se nahajata na področju gospodarskega prava.
The conferment of legal personality on these two entities should have resulted in the ordinary rules of taxation being applied to them.
Preoblikovanje te pravne osebe v omenjeni dve entiteti bi moralo voditi k uporabi davčnega sistema splošnega prava.
Under the terms of Article 1654 of the General Tax Code (Code général des impôts, hereafter called CGI), ‘public establishments, industrial or commercial state concerns, and companies in which the State or local authorities have shareholdings shall pay under the conditions of ordinary law the duties and taxes of all types to which private companies carrying on the same operations are subject’.
Osnova za to je člen 1654 Splošnega zakonika o davkih (Code général des impôts, v nadaljevanju CGI): „Javne ustanove, državna industrijska ali komercialna podjetja, podjetja, v katerih imajo deleže država ali lokalne skupnosti, morajo po pogojih splošnega prava odvajati davke in takse vseh vrst, h katerim so zavezana zasebna podjetja, in to po enakih postopkih“.
Consequently, FT should have been subject to the ordinary rules of taxation as from the date of its formation on 1 January 1991 (Article 1 of Law No 90-568 of 2 July 1990).
Zato bi moral biti FT zavezan k davčnemu sistemu splošnega prava od dneva svojega nastanka, 1. januarja 1991 (čl. 1 zakona št. 90-568 z dne 2. julija 1990).
However, contrary to this principle — which is enshrined, moreover, in Law No 90-568 itself [9] — the legislator introduced taxation rules derogating from the ordinary rules for FT (Articles 18-21 of Law No 90-568) in the form of two schemes: a ‘transitional’ scheme applicable from 1 January 1991 to 1 January 1994, followed by a ‘definitive’ scheme applicable indefinitely with effect from 1 January 1994:
Vseeno pa je ne glede na to načelo, ki ga med drugim omenja že sam zakon št. 90-568 [9], zakonodajalec uveljavil davčne predpise, ki za FT niso združljivi s splošnim zakonom (členi 18 – 21 zakona št. 90-568) kar se tiče dveh režimov, „prehodnega“, veljavnega za obdobje od 1. januarja 1991 do 1. januarja 1994, in „dokončnega“, ki velja od 1. januarja 1994 naprej:
Article 19 of Law No 90-568 laid down the principle that, for a period lasting from 1 January 1991 until 1 January 1994, FT would be subject only to the duties and taxes actually borne by the State.
1991–1993: Člen 19 zakona št. 90-568 je vzpostavil načelo, po katerem bi bil FT v obdobju od 1. januarja 1991 do 1. januarja 1994 zavezan samo za davke in takse, ki jih dejansko predpisuje država.
Consequently, during that period, FT, like the State, did not have to pay taxes such as business tax, property tax or corporation tax.
Zaradi tega FT v tem obdobju ni bilo treba plačevati davkov, kot so davek od dohodka iz dejavnosti, zemljiški davek ali davek na družbe.
During that same period, and under the terms of the same article, FT had to make contributions to the State budget (in particular the civil research and development budget) ‘by way of the levy for the benefit of the general budget’.
V istem obdobju in na osnovi istega člena je moral FT prispevati v državni proračun (zlasti v civilni proračun za raziskave in razvoj) „v okviru dajatve v korist splošnega proračuna“.
These contributions were fixed annually by the Finance Acts up to a certain amount [10].1994 to 2003: Pursuant to Law No 90-568 (Article 18) and Article 1654 CGI, FT was subject to the ordinary tax system as from 1 January 1994, except for local direct taxation (property tax, business tax), with respect to which Law No 90-568 laid down special conditions concerning the rate, the basis and the taxation arrangements.
Ti prispevki so bili vsako leto določeni s finančnimi zakoni v okviru določene vsote [10].1994–2003: V izvajanju zakona št. 90-568 (člen 18) in člena 1654 CGI je FT spadal v davčni režim splošnega prava od 1. januarja 1994 naprej, razen pri neposrednih lokalnih obdavčitvah (davek na zemljišča, davek od dohodka iz dejavnosti), za katere je zakon št. 90-568 predvidel posebne pogoje glede višine, osnove in podrobnosti njihove določitve.
According to an initial estimate by the French authorities, the advantage derived by FT from the special business tax scheme that was applicable to it amounted to approximately EUR 198 million a year [11].
Po prvih ocenah francoskih organov korist, ki jo je FT pridobil s posebnim režimom davka od dohodka iz dejavnosti, ki mu je bil določen, dosega približno 198 milijonov eurov na leto [11].
On the basis of figures provided subsequently by the French authorities, the amount is said to be lower (see recitals (54) et seq. below).
Po podatkih, ki so jih naknadno prispevali francoski organi, naj bi bil znesek nižji (gl. niže, uvodna izjava 54 in dalje).
This special open-ended business tax scheme was abolished by the 2003 Finance Act [12].III.
Ta posebni režim davka od dohodka iz dejavnosti, ki je bil določen brez omejitve trajanja, je ukinil zakon o financah iz leta 2003 [12].III.
The comments sent by interested parties merely repeat the arguments presented by the Commission in the opening decision.
Pripombe, ki jo jih poslali zainteresirani, zgolj ponavljajo argumente, ki jih je navedla Komisija v sklepu o začetku postopka.
Consequently, they will not be reproduced in this Decision.
Zato v tej odločbi ne bodo ponovno navedene.
COMMENTS FROM THE FRENCH AUTHORITIES
PRIPOMBE FRANCOSKIH ORGANOV
The French authorities' arguments focus on a fundamental point, namely that the specific scheme established by the State for FT did not confer any advantage on the company.
Argumentiranje francoskih organov se osredotoči na temeljno točko, da posebni režim, ki ga je za FT vzpostavila država, temu podjetju ni dal neke prednosti.
The French authorities acknowledge that FT was subject to a special scheme in relation to business tax from 1991 to 2002 inclusive, but they consider that the scheme gave it no edge and in no way affected public resources, resulting in an overtaxation of FT compared with the ordinary-law situation.
Dejansko francoski organi priznavajo, da je bil FT v letih od 1991 do 2002 pod posebnim režimom glede davka od dohodka iz dejavnosti, vendar menijo, da mu ta režim ni prinesel nobene prednosti in da nikakor ni vplival na javne finance, saj je bil vpeljan kot dodatna obdavčitev FT glede na splošno pravo.
The French authorities base this conclusion on the following three points:
Takšen zaključek francoski organi utemeljujejo z naslednjimi tremi točkami:
between 1991 and 1993 inclusive, FT was subject to a levy for the benefit of the general budget which, according to the French authorities, was equivalent to payment of business tax and included (inter alia) the amount of the business tax itself;
od 1991 do 1993 je bil FT dolžan nakazati v korist splošnega proračuna dajatev, ki po besedah francoskih organov poravnava davek od dohodka iz dejavnosti in znaša (ravno) znesek tega davka,
the French authorities stress that Law No 90-568 established ‘once and for all’ a single tax scheme applicable to FT from 1991 to 2003.
francoski organi vztrajajo pri dejstvu, da je zakon št. 90-568 vzpostavil enkrat „za vselej“ enkratni davčni režim, po katerem se obdavčuje FT od 1991 do 2003.
They consider that an overall calculation should be made of any advantage conferred by the scheme on FT throughout the period 1991 to 2003.
Menijo, da je treba izračunati skupno korist, ki jo je ta režim prinesel FT, za celotno obdobje 1991–2003.
In their opinion, an overtaxation of FT one year might ‘offset’ an undertaxation of FT another year;
To pomeni, da po njihovem mnenju prevelika odmera davka FT v enem letu lahko „uravnoteži“ premajhno odmero davka FT v kakšnem drugem letu,