natgillin/translations-raw huggingface dataset:
for fishery products from Hong Kong and intended for export to the European Community, excluding bivalve molluscs, echinoderms, tunicates and marine gastropods in whatever form
za ribiške proizvode iz Hongkonga, namenjene za izvoz v Evropsko skupnost, razen školjk, iglokožcev, plaščarjev in morskih polžev v kakršni koli obliki
Reference No:Country of dispatch:HONG KONGCompetent authority:‘Food and Environmental Hygiene Department (FEHD)’I.
Referenčna št.:Država odpreme:HONGKONGPristojni organ:„Food and Environmental Hygiene Department (FEHD)“I.
Details identifying the fishery productsDescription of fishery/aquaculture (1) products:Species (scientific name):Presentation of product and type of treatment (2):Code number (where available):Type of packaging:Number of packages:Net weight:Requisite storage and transport temperature:II.
Podatki za identifikacijo ribiških proizvodovOpis ribiškega proizvoda/proizvoda iz ribogojstva (1):Vrsta (znanstveno ime):Predstavitev proizvoda in načina obdelave (2):Številčna oznaka (če je na voljo):Vrsta pakiranja:Število pakiranj:Neto teža:Predpisana temperatura za skladiščenje in prevoz:II.
Origin of productsName(s) and official approval/registration number(s) of establishment(s), factory vessel(s), or cold store(s) approved or freezer vessel(s) registered by FEHD for export to the EC:III.
Poreklo proizvodovIme(-na) in uradna(-e) številka(-e) dovoljenja/matična(-e) številka(-e) obrata(-ov), plovil(-a) za predelavo rib ali odobrene(-ih) hladilnic(-e) ali zamrzovalnega(-ih) plovil(-a), ki jih je FEHD registriral za izvoz v ES:III.
Destination of productsThe products are dispatchedfrom:(place of dispatch)to:(country and place of destination)(1) Delete where applicable.(2) Live, refrigerated, frozen, salted, smoked, preserved.
Namembni kraj proizvodovProizvodi se pošljejoiz:(kraj odpreme)v:(namembni kraj in država)(1) Neustrezno črtati.(2) Živ, hlajen, zamrznjen, soljen, dimljen, konzerviran.
by the following means of transport:Name and address of dispatcher:Name of consignee and address at place of destination:IV.
z naslednjim prevoznim sredstvom:Ime in naslov osebe, ki razpošilja:Ime prejemnika in naslov v namembnem kraju:IV.
Health attestationThe official inspector hereby certifies that the fishery products specified above:1. were caught and handled on board vessels in accordance with the health rules laid down by Directive 92/48/EEC;2. were landed, handled and where appropriate packaged, prepared, processed, frozen, thawed and stored hygienically in compliance with the requirements laid down in Chapters II, III and IV of the Annex to Directive 91/493/EEC;3. have undergone health controls in accordance with Chapter V of the Annex to Directive 91/493/EEC;4. are packaged, marked, stored and transported in accordance with Chapters VI, VII and VIII of the Annex to Directive 91/493/EEC;5. do not come from toxic species or species containing biotoxins;6. have satisfactorily undergone the organoleptic, parasitological, chemical and microbiological checks laid down for certain categories of fishery products by Directive 91/493/EEC and in the implementing decisions thereto.The undersigned official inspector hereby declares that he is aware of the provisions of Directives 91/493/EEC and 92/48/EEC and Decision 2005/73/EC.Done at , on(Place)(Date)Official stamp (1)Signature of official inspector (1)(Name in capital letters, capacity and qualifications of person signing)(1) The colour of the stamp and signature must be different from that of the other particulars in the certificate.
Potrditev zdravstveno-sanitarne ustreznostiUradni inšpektor potrjuje za zgoraj navedene ribiške proizvode, da:1. so bili ujeti in obdelani na krovu plovil v skladu z zdravstvenimi pravili, določenimi v Direktivi 92/48/EGS;2. so bili higiensko iztovorjeni, obdelani in, kjer je primerno, pakirani, pripravljeni, predelani, zamrznjeni, odmrznjeni in skladiščeni v skladu z zahtevami, določenimi v poglavjih II, III in IV Priloge k Direktivi 91/493/EGS;3. so bili zdravstveno pregledani v skladu s poglavjem V Priloge k Direktivi 91/493/EGS;4. so pakirani, označeni, skladiščeni in transportirani v skladu s poglavji VI, VII in VIII Priloge k Direktivi 91/493/EGS;5. ne izvirajo iz strupenih vrst ali vrst, ki vsebujejo biotoksine;6. so zadovoljivo prestali organoleptične, parazitološke, kemične in mikrobiološke preglede, določene za nekatere kategorije ribiških proizvodov v Direktivi 91/493/EGS in izvedbenih sklepih k Direktivi.Podpisani uradni inšpektor izjavlja, da je seznanjen z določbami Direktiv 91/493/EGS in 92/48/EGS ter Odločbe 2005/73/ES.V , dne(Kraj)(Datum)Uradni žig (1)Podpis uradnega inšpektorja (1)(Ime in priimek z velikimi tiskanimi črkami, položaj in kvalifikacije podpisnika)(1) Barva žiga in podpisa se mora razlikovati od barve drugih podatkov na spričevalu.
Categorie Legend:
Legenda kategorij:
Ville/City
Kraj
Date limite d'agrément/ Approval limit
Potek veljavnosti dovoljenja
Processing plant/Etablissement.
Predelovalni obrat (Processing plant)
No d’agrément/ Approval No
Št. dovoljenja
laying down special conditions for imports of fishery products from El Salvador
o posebnih pogojih za uvoz ribiških proizvodov iz Salvadorja
(notified under document number C(2004) 4613)
(notificirana pod dokumentarno številko K(2004) 4613)
An inspection has been carried out on behalf of the Commission in El Salvador to verify the conditions under which fishery products are produced, stored and dispatched to the Community.
V imenu Komisije je bil v Salvadorju opravljen inšpekcijski pregled, s katerim so bili preverjeni pogoji proizvodnje, skladiščenja in odpreme ribiških proizvodov v Skupnost.
The requirements in the legislation of El Salvador on health inspection and monitoring of fishery products may be considered equivalent to those laid down in Directive 91/493/EEC.
Zahteve zakonodaje Salvadorja o zdravstveni inšpekciji ter spremljanju in nadzoru ribiških proizvodov se lahko štejejo za enakovredne določbam iz Direktive 91/493/EGS.
In particular, the ‘Dirección General de Sanidad Vegetal y Animal del Ministerio de Agricultura y Ganandería (DGSVA)’, is capable of effectively verifying the implementation of the rules in force.
Zlasti „Dirección General de Sanidad Vegetal y Animal del Ministerio de Agricultura y Gananderia (DGSVA)“ lahko učinkovito preverja izvajanje veljavnih pravil.
The DGSVA has provided official assurances on compliance with the standards for health controls and monitoring of fishery products as set out in Chapter V of the Annex to Directive 91/493/EEC and on the fulfilment of hygienic requirements equivalent to those laid down by that Directive.
DGSVA je predložil uradna zagotovila glede skladnosti s standardi za zdravstveni nadzor in spremljanje ribiških proizvodov, določenimi v poglavju V Priloge k Direktivi 91/493/EGS, in glede izpolnjevanja higienskih zahtev, enakovrednih tistim iz navedene direktive.
It is appropriate to lay down detailed provisions concerning fishery products imported into the Community from El Salvador, in accordance with Directive 91/493/EEC.
Primerno je pripraviti podrobne določbe o ribiških proizvodih, uvoženih v Skupnost iz Salvadorja, v skladu z Direktivo 91/493/EGS.
It is also necessary to draw up a list of approved establishments, factory vessels, or cold stores, and a list of freezer vessels equipped in accordance with the requirements of Council Directive 92/48/EEC of 16 June 1992 laying down the minimum hygiene rules applicable to fishery products caught on board certain vessels in accordance with Article 3(1)(a)(i) of Directive 91/493/EEC [2].
Prav tako je treba sestaviti seznam odobrenih obratov, plovil za predelavo rib ali hladilnic ter seznam zamrzovalnih plovil, opremljenih v skladu z zahtevami Direktive Sveta 92/48/EGS z dne 16. junija 1992 o določitvi minimalnih higienskih pravil, ki se uporabljajo za ribiške proizvode, pridržane na krovu nekaterih plovil v skladu s členom 3(1)(a)(i) Direktive 91/493/EGS [2].
Those lists should be drawn up on the basis of a communication from the DGSVA to the Commission.
Seznam je treba sestaviti na podlagi sporočil, ki jih DGSVA pošlje Komisiji.
The ‘Dirección General de Sanidad Vegetal y Animal del Ministerio de Agricultura y Ganandería (DGSVA)’, shall be the competent authority in El Salvador identified for the purposes of verifying and certifying compliance of fishery products with the requirements of Directive 91/493/EEC.
„Direccion General de Sanidad Vegetal y Animal del Ministerio de Agricultura y Gananderia (DGSVA)“ je v Salvadorju pristojna oblast, določena za preverjanje in potrjevanje skladnosti ribiških proizvodov z zahtevami Direktive 91/493/EGS.
Fishery products imported into the Community from El Salvador shall meet the requirements set out in Articles 3, 4 and 5.
Ribiški proizvodi, uvoženi v Skupnost iz Salvadorja, morajo izpolnjevati zahteve, določene v členih 3, 4 in 5.
The health certificate shall bear the name, capacity and signature of the representative of the DGSVA, and the latter’s official stamp in a colour different from that of the endorsements.
Zdravstveno spričevalo vsebuje ime, položaj in podpis predstavnika DGSVA ter njegov uradni žig v barvi, ki se razlikuje od zaznamkov.
All packages shall bear the words ‘EL SALVADOR’ and the approval/registration number of the establishment, factory vessel, cold store or freezer vessel of origin in indelible letters, except in the case of frozen fishery products in bulk and intended for the manufacture of preserved foods.
Na vseh pakiranjih sta z neizbrisnimi črkami napisani beseda „SALVADOR“ in številka dovoljenja/matična številka obrata, plovila za predelavo rib, hladilnice ali zamrzovalnega plovila, razen v primeru zamrznjenih ribiških proizvodov v razsutem stanju, ki so namenjeni za proizvodnjo konzervirane hrane.
for fishery products from El Salvador and intended for export to the European Community, excluding bivalve molluscs, echinoderms, tunicates and marine gastropods in whatever form
za ribiške proizvode iz Salvadorja, namenjene za izvoz v Evropsko skupnost, razen školjk, iglokožcev, plaščarjev in morskih polžev v kakršni koli obliki
Reference No:Country of dispatch:EL SALVADORCompetent authority:‘Dirección General de Sanidad Vegetal y Animal (DGSVA)’I.
Referenčna št.:Država odpreme:SALVADORPristojni organ:„Direccion General de Sanidad Vegetal y Animal (DGSVA)“I.
Origin of productsName(s) and official approval number(s) of establishment(s), factory vessel(s), or cold store(s) approved or freezer vessel(s) registered by by DGSVA for export to the EC:III.
Poreklo proizvodovIme(-na) in uradna(-e) številka(-e) dovoljenja/matična(-e) številka(-e) obrata(-ov), plovil(-a) za predelavo rib ali odobrene(-ih) hladilnic(-e) ali zamrzovalnega(-ih) plovil(-a), ki jih je DGSVA registriral za izvoz v ES:III.
Health attestationThe official inspector hereby certifies that the fishery products specified above:1. were caught and handled on board vessels in accordance with the health rules laid down by Directive 92/48/EEC;2. were landed, handled and where appropriate packaged, prepared, processed, frozen, thawed and stored hygienically in compliance with the requirements laid down in Chapters II, III and IV of the Annex to Directive 91/493/EEC;3. have undergone health controls in accordance with Chapter V of the Annex to Directive 91/493/EEC;4. are packaged, marked, stored and transported in accordance with Chapters VI, VII and VIII of the Annex to Directive 91/493/EEC;5. do not come from toxic species or species containing biotoxins;6. have satisfactorily undergone the organoleptic, parasitological, chemical and microbiological checks laid down for certain categories of fishery products by Directive 91/493/EEC and in the implementing decisions thereto.The undersigned official inspector hereby declares that he is aware of the provisions of Directives 91/493/EEC and 92/48/EEC and Decision 2005/74/EC.Done at , on(Place)(Date)Official stamp (1)Signature of official inspector (1)(Name in capital letters, capacity and qualifications of person signing)(1) The colour of the stamp and signature must be different from that of the other particulars in the certificate.
Potrditev zdravstveno-sanitarne ustreznostiUradni inšpektor potrjuje za zgoraj navedene ribiške proizvode, da:1. so bili ujeti in obdelani na krovu plovil v skladu z zdravstvenimi pravili, določenimi v Direktivi 92/48/EGS;2. so bili higiensko iztovorjeni, obdelani in, kjer je primerno, pakirani, pripravljeni, predelani, zamrznjeni, odmrznjeni in skladiščeni v skladu z zahtevami, določenimi v poglavjih II, III in IV Priloge k Direktivi 91/493/EGS;3. so bili zdravstveno pregledani v skladu s poglavjem V Priloge k Direktivi 91/493/EGS;4. so pakirani, označeni, skladiščeni in transportirani v skladu s poglavji VI, VII in VIII Priloge k Direktivi 91/493/EGS;5. ne izvirajo iz strupenih vrst ali vrst, ki vsebujejo biotoksine;6. so zadovoljivo prestali organoleptične, parazitološke, kemične in mikrobiološke preglede, določene za nekatere kategorije ribiških proizvodov v Direktivi 91/493/EGS in izvedbenih sklepih k Direktivi.Podpisani uradni inšpektor izjavlja, da je seznanjen z določbami Direktiv 91/493/EGS in 92/48/EGS ter Odločbe 2005/74/ES.V , dne(Kraj)(Datum)Uradni žig (1)Podpis uradnega inšpektorja (1)(Ime in priimek z velikimi tiskanimi črkami, položaj in kvalifikacije podpisnika)(1) Barva žiga in podpisa se mora razlikovati od barve drugih podatkov na spričevalu.
ZV Freezer Vessel/Bateau Congélateur.
ZV Zamrzovalno plovilo
No d’agrément/ Approval No
No d’agrément/ Št. dovoljenja
Nom/Name
Nom/Ime
Ville/City
Ville/Kraj
Région/Region
Région/Regija
Date limite d'agrément/ Approval limit
Date limite d'agrément/Potek veljavnosti dovoljenja
Catégorie/ Category
Catégorie/Kategorija
on the aid scheme implemented by the United Kingdom in favour of Gibraltar Qualifying Companies
o programu pomoči, ki ga je Združeno kraljestvo uvedlo v korist gibraltarskih kvalificiranih podjetij
(notified under document number C(2004) 928)
(notificirana pod dokumentarno številko K(2004) 928)
Having regard to the Treaty establishing the European Community, and in particular the first subparagraph of Article 88(2) thereof,
ob upoštevanju Pogodbe o ustanovitvi Evropske skupnosti, zlasti prvega pododstavka člena 88(2) te Pogodbe,
Having regard to the Agreement on the European Economic Area and in particular Article 62(1)(a) thereof,
ob upoštevanju Sporazuma o Evropskem gospodarskem prostoru, zlasti člena 62(1)(a) tega Sporazuma,
Having called on interested parties to submit their comments pursuant to the provisions cited above [1] and having regard to their comments,
ob pozivu zainteresiranim strankam, da predložijo svoje pripombe v skladu z določbami, navedenimi zgoraj [1], in ob upoštevanju njihovih pripomb,
Whereas:
ob upoštevanju naslednjega,
By letter dated 12 February 1999 (D/50716), the Commission asked the United Kingdom to provide information on a number of tax measures, including the Gibraltar qualifying companies regime.
S pismom z dne 12. februarja 1999 (D/50716) je Komisija pozvala Združeno kraljestvo, da naj priskrbi podatke o številnih davčnih ukrepih, vključno z režimom gibraltarskih kvalificiranih podjetij.
The United Kingdom replied by letter dated 22 July 1999.
Združeno kraljestvo je odgovorilo s pismom z dne 22. julija 1999.
The Commission requested further information on 23 May 2000 and a reminder was sent on 28 June 2000.
Komisija je 23. maja 2000 zahtevala dodatne podatke, opomin pa je poslala 28. junija 2000.
The United Kingdom replied on 3 July 2000.
Združeno kraljestvo je odgovorilo 3. julija 2000.
By letter dated 12 September 2000, the United Kingdom submitted information on the Exempt Companies regime (A/37430).
S pismom z dne 12. septembra 2000 je Združeno kraljestvo predložilo podatke o režimu izvzetih podjetij (A/37430).
A meeting was held with the United Kingdom and Gibraltar authorities on 19 October 2000 to discuss Gibraltar's offshore tax schemes, the Qualifying Companies regime and the Exempt Companies regime.
Na srečanju med Združenim kraljestvom in gibraltarskimi oblastmi, ki je potekalo 19. oktobra 2000, so razpravljali o gibraltarski eksteritorialni davčni shemi, o režimu kvalificiranih podjetij in o režimu izvzetih podjetij.
Further information in response to questions raised at that meeting were submitted by the United Kingdom on 8 January 2001 (A/30254).
Dodatne podatke v zvezi z odgovori na vprašanja, zastavljena na tem srečanju, je Združeno kraljestvo predložilo 8. januarja 2001 (A/30254).
By letter dated 11 July 2001 (D/289757), the Commission informed the United Kingdom that it had decided to initiate the procedure laid down in Article 88(2) of the EC Treaty in respect of the Gibraltar Qualifying Companies regime.
Komisija je s pismom z dne 11. julija 2001 (D/289757) obvestila Združeno kraljestvo o svoji odločitvi za sprožitev postopka, določenega v členu 88(2) Pogodbe ES, v zvezi z gibraltarskim režimom kvalificiranih podjetij.
Following an extension of the one month deadline, the United Kingdom replied by letter dated 21 September 2001 (A/37407).
Po podaljšanju enomesečnega roka je Združeno kraljestvo odgovorilo s pismom z dne 21. septembra 2001 (A/37407).
By application lodged at the Registry of the Court of First Instance of the European Communities on 7 September 2001, the Government of Gibraltar brought an action for annulment of Decision SG(2001) D/289755 initiating the formal investigation procedure into the Gibraltar Qualifying Companies regime; the action was registered as Case T-207/01.
Gibraltarska vlada je z zahtevo, ki jo je 7. septembra 2001 predložila v sodno pisarno sodišča prve stopnje Evropskih skupnosti, vložila tožbo za razveljavitev Odločbe SG(2001) D/289755 o sprožitvi uradnega postopka preiskave gibraltarskega režima kvalificiranih podjetij; tožba je bila registrirana kot primer T-207/01.
A further application was brought by the Government of Gibraltar on the same date for the adoption of interim measures to suspend the Decision SG(2001) D/289755 to initiate the formal investigation procedure and to order the Commission to refrain from publishing it (Case T-207/01 R).
Gibraltarska vlada je isti dan vložila nadaljnje zahteve za sprejem začasnih ukrepov v zvezi z začasno odložitvijo Odločbe SG(2001) D/289755 o sprožitvi uradnega postopka preiskave in o preprečitvi njene objave s strani Komisije (primer T-207/01 R).
By Order dated 19 December 2001, the President of the Court of First Instance dismissed the application for interim measures [2].
Predsednik sodišča prve stopnje je z nalogom z dne 19. decembra 2001 zavrnil zahtevo za začasne ukrepe [2].
In its judgment of 30 April 2002, the Court of First Instance dismissed the application for annulment of the Decision [3].
Sodišče prve stopnje je s sodbo z dne 30. aprila 2002 zavrnilo zahtevo za razveljavitev Odločbe [3].
On 21 November 2001, the Commission requested information on the tax rate applicable to Qualifying Companies.
Komisija je 21. novembra 2001 zaprosila za podatke v zvezi z davčno stopnjo, ki velja za kvalificirana podjetja.
In the absence of a reply, the Commission issued a formal reminder on 21 March 2002 (D/51275).
Ker ni dobila nobenega odgovora, je Komisija 21. marca 2002 izdala uraden opomin (D/51275).
The United Kingdom replied on 10 April 2002 (A/32681).
Združeno kraljestvo je odgovorilo 10. aprila 2002 (A/32681).
Further clarification was requested by the Commission on 28 October 2002 (D/56088).
Komisija je 28. oktobra 2002 (D/56088) zaprosila za dodatna pojasnila.
The United Kingdom replied on 11 November 2002 (A/38454) and added additional remarks by letter dated 13 December 2002 (A/39209).
Združeno kraljestvo je odgovorilo 11. novembra 2002 (A/38454), v pismu z dne 13. decembra 2002 (A/39209) pa je poslalo dodatne pripombe.
The Commission Decision to initiate the formal investigation procedure was published in the Official Journal of the European Communities, inviting interested parties to submit their observations [4].
Odločba Komisije o sprožitvi uradnega postopka preiskave je bila objavljena v Uradnem listu Evropskih skupnosti, hkrati pa je Komisija povabila vse zainteresirane stranke, da predložijo svoje pripombe [4].
By letters dated 27 February 2002 (A/31518) and 28 February 2002 (A/31557), comments were received respectively from Charles A. Gomez & Co. barristers and acting solicitors from the Government of Gibraltar.
V pismih z dne 27. februarja 2002 (A/31518) in 28. februarja 2002 (A/31557) so bile prejete pripombe, ki so jih posredovali podjetje Charles A. Gomez & Co Barristers and Acting Solicitors in gibraltarska vlada.
These comments were forwarded to the United Kingdom, which replied by letter dated 25 April 2002 (A/33257).
Te pripombe so bile posredovane Združenemu kraljestvu, ki je odgovorilo s pismom z dne 25. aprila 2002 (A/33257).
DESCRIPTION OF THE MEASURE
OPIS UKREPA
The definition of a Qualifying Company is set out in Gibraltar's Income Tax (Amendment) Ordinance of 14 July 1983.
Opredelitev kvalificiranega podjetja je določena v gibraltarskem odloku o davku od dohodka (sprememba) z dne 14. julija 1983.
Detailed rules for the implementation of the Qualifying Company regime have been adopted by means of the Income Tax (Qualifying Companies) Rules of 22 September 1983; these rules together are referred to in this Decision as ‘the Qualifying Company legislation’.
Podrobna pravila o izvajanju režima kvalificiranih podjetij so bila sprejetja s pomočjo pravil o davku od dohodka (kvalificirana podjetja) z dne 22. septembra 1983; ta pravila se v tej odločbi omenjajo kot „zakonodaja kvalificiranih podjetij“.
In order to obtain the Qualifying Company status, a company must fulfil, inter alia, the following conditions:
Če želi podjetje pridobiti status kvalificiranega podjetja, mora med drugim izpolnjevati naslednje pogoje:
it must be registered in Gibraltar under the Companies Ordinance,
v skladu z odlokom o podjetjih mora biti registrirano v Gibraltarju,
it must have a paid up share capital of GBP 1000 (or foreign currency equivalent),
imeti mora vplačani osnovni kapital v višini 1000 GBP (ali ustrezno protivrednost v tuji valuti),
it must deposit GBP 1000 with the Gibraltar Government as security for future taxes,
pri gibraltarski vladi mora položiti 1000 GBP kot jamstvo za prihodnje davke,
it must pay a fee of GBP 250 for a Qualifying Company Certificate,
plačati mora pristojbino v višini 250 GBP za potrdilo o kvalificiranem podjetju,
no Gibraltarian or Gibraltar resident may have a beneficial interest in the shares of the company,
noben Gibraltarec ali prebivalec Gibraltarja ne sme imeti pravice do uporabe delnic v podjetju,
it cannot keep any register of shares outside Gibraltar and must be prohibited by its memorandum or articles of association from doing so,
ne sme imeti registriranih delnic zunaj Gibraltarja, prav tako pa mora biti to prepovedano z ustanovno pogodbo ali s statutom,
the company may not, without the prior consent of the Gibraltar Finance Centre Director, trade or carry on business in Gibraltar, with Gibraltarians or residents of Gibraltar.
podjetje brez predhodne privolitve direktorja gibraltarskega Finančnega centra ne sme trgovati ali poslovati v Gibraltarju, z Gibraltarci ali s prebivalci Gibraltarja.
It may, however, trade with other Exempt or Qualifying companies.
Kljub temu pa podjetje lahko trguje z drugimi izvzetimi ali kvalificiranimi podjetji.
A company which fulfils the above conditions obtains a Qualifying Company Certificate.
Podjetje, ki izpolnjuje zgornje pogoje, dobi potrdilo o kvalificiranem podjetju.
Once issued the Certificate is valid for 25 years.
Potrdilo velja 25 let od izdaje.
A Qualifying Company is liable to taxation on its profits at a rate which is always lower than the normal corporate tax rate, which currently stands at 35 %.
Za kvalificirana podjetja velja obdavčenje dobička s stopnjo, ki je vedno nižja od običajne davčne stopnje za podjetja, ki trenutno znaša 35 %.
The rate of tax applied is negotiated between the company concerned and the Finance Centre Division, part of the Gibraltar Government's Department of Trade, Industry and Telecommunications.
Zadevno podjetje in Oddelek finančnega centra, ki je del Ministrstva za trgovino, industrijo in telekomunikacije v gibraltarski vladi, se dogovorita o uporabljeni davčni stopnji.