natgillin/translations-raw huggingface dataset:
Finally, the scheme must be examined in the light of Article 87(3)(c), which provides for the authorisation of aid to facilitate the development of certain economic activities or of certain economic areas, where such aid does not adversely affect trading conditions to an extent that is contrary to the common interest.
Nazadnje, shemo je treba preučiti glede na člen 87(3)(c), v katerem je predvidena odobritev pomoči za pospeševanje razvoja nekaterih gospodarskih dejavnosti ali nekaterih gospodarskih območij, kadar taka pomoč ne spreminja trgovinskih pogojev v obsegu, ki bi bil v nasprotju s skupnimi interesi.
In this respect, it should first be noted that the aid in question does not fall under any of the frameworks or guidelines which define the conditions to consider certain types of aid compatible with the common market.
V zvezi s tem je treba najprej navesti, da zadevna pomoč ne spada v nobenega od okvirjev ali smernic, ki opredeljujejo pogoje, pod katerimi so nekatere vrste pomoči združljive s skupnim trgom.
In particular, it is not in line with the Community guidelines on State aid for rescuing and restructuring firms in difficulties in force at the time [26].
Predvsem ni v skladu s smernicami Skupnosti o državni pomoči za reševanje in prestrukturiranje podjetij v težavah, ki so takrat veljale [26].
Second, since the tax advantage was granted retrospectively in respect of transactions which have already taken place, it cannot be considered to contain the necessary incentive effects to deem such an exception applicable.
Drugič, ker je bila davčna ugodnost glede transakcij, ki so se že zgodile, dodeljena za nazaj, zanjo ne more veljati, da vsebuje potrebne spodbujevalne učinke, da bi veljala za upravičeno do izjeme.
The Commission rather considers that the tax scheme in question results in a mitigation of the charges which should have been borne by the beneficiary banks in similar reorganisations and must therefore be considered to be operating aid.
Komisija meni, da ima zadevna davčna shema za posledico omilitev stroškov, ki bi jih pri podobnih prestrukturiranjih morale nositi banke upravičenke, in mora zato veljati kot pomoč za tekoče poslovanje.
Such aid cannot be held compatible with the common market as it does not facilitate the development of any activities or economic areas and it is not limited in time, degressive or proportionate to what is necessary to remedy specific economic handicaps.
Taka pomoč ne more veljati za združljivo s skupnim trgom, saj ne pospešuje razvoja nekaterih gospodarskih dejavnosti ali nekaterih gospodarskih območij in ni časovno omejena, degresivna oziroma sorazmerna s tem, kar je treba storiti za odpravo posebnih gospodarskih težav.
The Commission concludes that the scheme in review is incompatible with the common market.
Komisija ugotavlja, da je pregledovana shema nezdružljiva s skupnim trgom.
As the scheme was enacted without prior Commission approval, recovery should take place in accordance with Article 14 of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty [27].
Ker je bila shema uzakonjena pred odobritvijo Komisije, se povračilo izvede v skladu s členom 14 Uredbe Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES [27].
Nevertheless, the Commission considers that in the light of the past practice regarding certain fiscal aid schemes [28], recovery shall only concern the taxes paid in defect of what a beneficiary of the scheme would have paid had the beneficiary applied other tax schemes available at that time.
Vendar pa Komisija meni, da bi v skladu s preteklo prakso glede nekaterih shem davčne pomoči [28] povračilo moralo zadevati le premalo plačane davke glede na davke, ki bi jih upravičenec sheme plačal, če bi uporabljal druge takrat veljavne davčne sheme.
The Commission considers that in the case at hand the application of the alternative tax revaluation scheme provided by Article 2(25) of Law 350/2003 was not a mere hypothetical choice but a sensible option which could have been used by the beneficiaries concerned wishing to recognise the effective tax value of their assets [29].
Komisija meni, da v obravnavanem primeru uporaba alternativne sheme davčnega prevrednotenja, določene v členu 2(25) Zakona 350/2003, ni bila zgolj hipotetična izbira, temveč razumna izbira, ki bi jo lahko uporabili zadevni upravičenci, ki želijo priznati dejanske davčne vrednosti svojih sredstev [29].
It should be stressed that Article 2(25) of Law 350/2003 provided a general provision to recognise the gains realised by any undertakings deciding to revalue the assets booked in their accounts on 31 December 2002 to mark them to their market value of the time, by payment of a substitute tax of 19 % in case of revaluation of depreciable assets and 15 % in case of non-depreciable assets, payable in three instalments (50 % in 2004, 25 % in 2005 and 25 % in 2006).
Poudariti je treba, da je v členu 2(25) Zakona 350/2003 predvidena splošna določba za priznanje ustvarjenih dobičkov katerega koli podjetja, ki se odloči za prevrednotenje sredstev, evidentiranih v poslovnih knjigah podjetja na dan 31. decembra 2002, da jim izrazi njihovo takratno tržno vrednost, s plačilom 19-odstotnega nadomestnega davka v primeru sredstev, ki se amortizirajo, in 15-odstotnega davka v primeru sredstev, ki se ne amortizirajo, plačljivega v treh obrokih (50 % leta 2004, 25 % leta 2005 in 25 % leta 2006).
This general scheme was also open to the reorganised banks in question.
Ta splošna shema je bila odprta tudi zadevnim prestrukturiranim bankam.
Although realignments and revaluations are not the same, the Commission considers that had the realignment scheme not been available, the banks concerned would have opted for the general revaluation scheme under Article 2(25) of Law 350/2003 to any probable extent.
Čeprav prerazporeditve in prevrednotenja ne pomenijo isto, Komisija meni, da bi se v primeru nerazpoložljivosti sheme prerazporeditve zadevne banke najverjetneje odločile za splošno shemo prevrednotenja v skladu s členom 2(25) Zakona 350/2003.
In the light of the foregoing, the Commission concludes that recovery shall take place with sole respect to the difference between the tax payable to revaluate the assets held pursuant to Article 2(25) of Law 350/2003 (19 % for depreciable assets, 15 % for non depreciable assets typically held by the reorganised banks in question) and the tax effectively paid under Article 2(26) of Law 350/2003.
Glede na navedeno Komisija ugotavlja, da je treba povrniti le razliko med davkom, ki se plača za prevrednotenje sredstev v lasti v skladu s členom 2(25) Zakona 350/2003 (19 % za sredstva, ki se amortizirajo, 15 % za sredstva, ki se ne amortizirajo, običajno pa so v lasti zadevnih prestrukturiranih bank), in dejansko plačanim davkom po členu 2(26) Zakona 350/2003.
The Commission finds that Italy has unlawfully implemented Article 2(26) of Law 350/2003 in breach of Article 88(3) of the Treaty.
Komisija ugotavlja, da je Italija nezakonito izvajala člen 2(26) Zakona 350/2003 ob kršenju člena 88(3) Pogodbe ES.
The aid scheme is incompatible with the common market.
Shema pomoči je nezdružljiva s skupnim trgom.
Only the aid granted by payment of taxes in defect of what a beneficiary of the scheme would have paid had the beneficiary applied other tax schemes available at that time has to be recovered.
Povrniti je treba le pomoč, dodeljeno s plačilom davkov, ki so nižji od tistega, kar bi upravičenec sheme plačal, če bi uporabil druge davčne sheme, ki so bile takrat na voljo.
The amount to recover shall therefore be limited to the difference between the tax which would have been paid according to Article 2(25) of Law 350/2003 and the one paid according to Article 2(26) of the same Law,
Znesek, ki ga je treba povrniti, je zato omejen na razliko med davkom, ki bi bil plačan v skladu s členom 2(25) Zakona 350/2003, in davkom, plačanim v skladu s členom 2(26) istega zakona –
The derogatory tax scheme implemented by Italy under Article 2(26) of Law 350/2003 constitutes State aid and is incompatible with the common market.
Odstopajoča davčna shema, ki jo je uresničila Italija v skladu s členom 2(26) Zakona 350/2003, pomeni državno pomoč in ni združljiva s skupnim trgom.
Italy shall repeal the scheme referred to in Article 1.
Italija razveljavi shemo iz člena 1.
Italy shall take all necessary measures to recover from the beneficiaries the aid granted by payment of the substitute tax foreseen by Article 2(26) of Law 350/2003 in relation to the fiscal recognition of the capital gains resulting from the reorganisations carried out under Law 218/1990 and unlawfully made available to the beneficiaries.
Italija sprejme vse potrebne ukrepe, da od upravičencev izterja pomoč, ki jim je bila dodeljena s plačilom nadomestnega davka, predvidenega s členom 2(26) Zakona 350/2003 v zvezi z davčnim priznanjem kapitalskih dobičkov, ki so posledica prestrukturiranj, opravljenih v skladu z Zakonom 218/1990, in je bila upravičencem nezakonito na voljo.
The amount to recover shall be limited to the difference between the tax which would have been paid had the aid beneficiaries applied the tax revaluation scheme according to Article 2(25) of Law 350/2003 and the one paid according to Article 2(26) of the same Law.
Znesek, ki se povrne, je omejen na razliko med davkom, ki bi bil plačan, če bi upravičenci uporabljali shemo za prevrednotenje davka v skladu s členom 2(25) Zakona 350/2003, in davkom, plačanim v skladu s členom 2(26) istega zakona.
Recovery shall be carried out without delay and in accordance with the procedures under national law, provided these allow the immediate and effective implementation of this Decision.
Povrnitev se izvede nemudoma in v skladu s postopki nacionalne zakonodaje, če ti omogočajo takojšnjo in učinkovito uresničitev te odločbe.
The sums to be recovered shall bear interest throughout the period running from the date on which they were put at the disposal of the beneficiary until their actual recovery.
Zneski, ki se izterjajo, vključujejo obresti celotnega obdobja od datuma, ko so bili dani na voljo upravičencu, do njihove dejanske povrnitve.
Interest shall be calculated in conformity with the provisions laid down in Chapter V of Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Council Regulation (EC) No 659/1999 laying down detailed rules for the application of Article 93 of the EC Treaty.
Obresti se izračunajo v skladu z določbami Poglavja V Uredbe Komisije (ES) št. 794/2004 z dne 21. aprila 2004 o izvajanju Uredbe Sveta (ES) št. 659/1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES.
Italy shall inform the Commission, within two months of notification of this Decision, of the measures planned or taken to comply with it.
Italija v dveh mesecih po obvestilu o tej odločbi obvesti Komisijo o načrtovanih oziroma sprejetih ukrepih za ravnanje v skladu z njo.
It will provide this information using the questionnaire attached in Annex I of this Decision.
Te informacije predloži ob uporabi vprašalnika v Prilogi I k tej odločbi.
Italy shall inform within four months of notification of this Decision of the measures taken to execute it.
Italija v štirih mesecih po obvestilu o tej odločbi obvesti Komisijo o sprejetih ukrepih za izvršitev te odločbe.
OJ C 154, 7.7.2007, p. 15.
UL C 154, 7.7.2007, str. 15.
Italy’s Budget Law for 2004, Official Journal of the Italian Republic No 299 of 27.12.2003.
Italijanski finančni zakon za leto 2004, Uradni list Italijanske republike št. 299 z dne 27.12.2003.
Cf. Judgement of 10 January 2006, Case C-222/04, Fondazione Cassa di Risparmio di San Miniato, points 136 and 137.
Glej sodbo z dne 10. januarja 2006 v zadevi C-222/04, Ministero dell’Economia e delle Finanze proti Cassa di Risparmio di Firenze SpA, Fondazione Cassa di Risparmio di San Miniato e Cassa di Risparmio di San Miniato SpA, ZOdl. 2006, str. I-00289, točki 136 in 137.
Council Directive 90/433/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (OJ L 225, 20.8.1990, p. 1).
Direktiva Sveta 90/434/EGS z dne 23. julija 1990 o skupnem sistemu obdavčitve za združitve, delitve, prenose sredstev in zamenjave kapitalskih deležev družb iz različnih držav članic (UL L 225, 20.8.1990, str. 1).
Judgement of 15 January 2002, Case C-43/00, Andersen of Jensen ApS, [2002] ECR I-00379, point 34 et seq.
Sodba z dne 15. januarja 2002 v zadevi C-43/00, Andersen og Jensen ApS proti Skatteministeriet, Recueil 2002, str. I-00379, točka 34 in naslednje.
Official Journal of the Italian Republic No 276 of 21.11.2000.
Uradni list Italijanske republike št. 276 z dne 21.11.2000.
Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Council Regulation (EC) No 659/1999 laying down detailed rules for the application of Article 93 of the EC Treaty (Chapter V — Interest rate for the recovery of unlawful aid) (OJ L 140, 30.4.2004, p. 1).
Uredba Komisije (ES) št. 794/2004 z dne 21. aprila 2004 o izvajanju Uredbe Sveta (ES) št. 659/1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES (poglavje V – Obrestna mera za vračilo nezakonite pomoči) (UL L 140, 30.4.2004, str. 1).
The amounts paid are: (a) EUR 92760506 in 2004; (b) EUR 46380253 payable in 2005, corresponding to a net present value of EUR 44725412 in 2004; and (c) EUR 46380253 payable in 2006, corresponding to a net present value of EUR 43129616,9 in 2004.
Plačani zneski so (a) 92760506 EUR v letu 2004; (b) 46380253 EUR, plačljivih v letu 2005, kar ustreza neto sedanji vrednosti 44725412 EUR v letu 2004, in (c) 46380253 EUR, plačljivih v letu 2006, kar ustreza neto sedanji vrednosti 43129616,9 EUR v letu 2004.
See Section VI of the Commission Decision 2006/748/EC of 4 July 2006 on State aid No C 30/04 (ex NN 34/04) implemented by Portugal exempting from corporation tax on capital gains certain operations/transactions by public undertakings (OJ L 307, 7.11.2006, p. 219).
Glej oddelek VI Odločbe Komisije 2006/748/ES z dne 4. julija 2006 o državni pomoči C 30/04 (ex NN 34/04) Portugalske, ki določene dejavnosti/transakcije javnih podjetij oprošča davka od dobička pravnih oseb, ki se nanaša na kapitalski dobiček (UL L 307, 7.11.2006, str. 219).
See points 113 to 119 of the Judgement of the Court of 15 December 2005, Case C-148/04, Unicredito Italiano.
Glej točke od 113 do 119 sodbe Sodišča z dne 15. decembra 2005 v zadevi C-148/04, Unicredito Italiano SpA proti Agenzia delle Entrate, Ufficio Genova 1, ZOdl. 2005, str. I-11137.
Cf. point 32 of the Decision (OJ L 184, 13.7.2002, p. 27)
Glej točko 32 Odločbe (UL L 184, 13.7.2002, str. 27).
Cf. point 3.2.1 of the Decision (OJ C 328, 1.11.1996, p. 23).
Glej točko 3.2.1 Odločbe (UL C 328, 1.11.1996, str. 23).
Risoluzione No 82/E-67004 of 6 June 2000, in the tax database of the Italian Ministry of Finance: http://dt.finanze.it/doctrib/PDF/Documento.pdf?Request=0&DocumentID=14000008220000606FIN110000006700400&Info=1,0,0
Risoluzione št. 82/E-67004 z dne 6. junija 2000, v davčni zbirki podatkov italijanskega ministrstva za finance: http://dt.finanze.it/doctrib/PDF/Documento.pdf?Request=0&DocumentID=14000008220000606FIN110000006700400&Info=1,0,0.
Cf., inter alia, the judgement of the Court of 10 January 2006, Case C-222/04, Fondazione Cassa di Risparmio di San Miniato, point 129.
Med drugim glej sodbo Sodišča z dne 10. januarja 2006, zadeva C-222/04, Ministero dell’Economia e delle Finanze proti Cassa di Risparmio di Firenze SpA, Fondazione Cassa di Risparmio di San Miniato e Cassa di Risparmio di San Miniato SpA, ZOdl. 2006, str. I-00289, točka 129.
OJ L 256, 10.10.2000, p. 21.
UL L 256, 10.10.2000, str. 21.
OJ L 116, 4.5.1999, p. 36.
UL L 116, 4.5.1999, str. 36.
Or if the realised value was recognised, it was subject to tax as in the case of the 15 % gain recognised in the transactions governed by Law 218/1990.
Ali če je bila priznana ustvarjena vrednost, je veljal davek kot v primeru 15-odstotnega dobička, priznanega v transakcijah, ki so urejene z Zakonom 218/1990.
Judgement of 8 November 2001, Case C-143/99, Adria-Wien Pipeline GmbH and Wietersdorfer & Peggauer Zementwerke GmbH v Finanzlandesdirektion für Kärnten, [2001] ECR I-8365.
Sodba z dne 8. novembra 2001 v zadevi C-143/99 Adria-Wien Pipeline GmbH in Wietersdorfer & Peggauer Zementwerke GmbH proti Finanzlandesdirektion für Kärnten, Recueil 2001, str. I-8365.
Judgement of 22 November 2001, Case C-53/00, Ferring v ACOSS, [2001] ECR I-9067.
Sodba z dne 22. novembra 2001 v zadevi C-53/00, Ferring proti ACOSS, Recueil 2001, str. I-9067.
Judgement of the Court of First Instance in Case T-214/95 Het Vlaamse Gewest v Commission, [1998] ECR II-717.
Sodba Sodišča prve stopnje v zadevi T-214/95, Het Vlaamse Gewest proti Komisiji, Recueil 1998, str. II-717.
Judgement of the Court of Justice in Case 730/79, Philip Morris v Commission, [1980] ECR 2671, paragraph 11.
Sodba Sodišča Evropskih skupnosti v zadevi 730/79, Philip Morris proti Komisiji, Recueil 1980, str. 2671, odstavek 11.
OJ C 288, 9.1.1999, p. 2.
UL C 288, 9.1.1999, str. 2.
See Section VI of the Commission Decision 2006/748/EC of 4 July 2006 on State aid C 30/04 (ex NN 34/04) implemented by Portugal exempting from corporation tax on capital gains certain operations/transactions by public undertakings (OJ L 307, 7.11.2006, p. 219).
Glej oddelek VI Odločbe Komisije 2006/748/ES z dne 4. julija 2006 o državni pomoči C 30/04 (ex NN 34/04) Portugalske, ki določene dejavnosti/transakcije javnih podjetij oprošča davka od dobička pravnih oseb, ki se nanaša na kapitalski dobiček (UL L 307, 7.11.2006, str. 219).
Information regarding the implementation of the Commission Decision C 15/07 (ex NN 20/07), implemented by Italy, providing tax incentives in favour of certain reorganised banks
Informacije o izvajanju Odločbe Komisije o državni pomoči št. C 15/07 (ex NN 20/07), ki jo izvaja Italija in v kateri so določene davčne spodbude v podporo nekaterih prestrukturiranih bank
Total number of beneficiaries and total amount of aid to be recovered
Skupno število upravičencev in skupni znesek pomoči, ki jo je treba povrniti
Please explain in detail how the amount of aid to be recovered from individual beneficiaries will be calculated?
Podrobno razložite, kako bo obračunan znesek pomoči, ki jo morajo vrniti posamezni upravičenci:
The principal
glavnica
The interests
obresti
What is the total amount of unlawful aid granted under this scheme that is to be recovered (gross aid equivalents; prices of …):
Kakšen je znesek nezakonito dodeljene pomoči po tej shemi, ki jo je treba povrniti (neto ekvivalenti pomoči, cene …):
What is the total number of beneficiaries from which unlawful aid granted under this scheme is to be recovered:
Kakšno je skupno število upravičencev, od katerih je treba izterjati nezakonito dodeljene pomoči po tej shemi:
Measures planned and already taken to recover the aid
Načrtovani in že sprejeti ukrepi za povračilo pomoči
Please describe in detail what measures are planned and what measures have already been taken to effect an immediate and effective recovery of the aid.
Podrobno opišite, kateri ukrepi so načrtovani in kateri so že bili sprejeti za izvedbo takojšnjega in učinkovitega povračila pomoči.
By what date will the recovery of the aid be completed?
Do katerega datuma bo končano povračilo pomoči?
Please provide details for each beneficiary from whom unlawful aid granted under the scheme is to be recovered in the table overleaf.
V tabeli na drugi strani lista navedite podatke za vsakega upravičenca, ki mora povrniti nezakonito dodeljeno pomoč v skladu s shemo.
Identity of the beneficiary
Istovetnost upravičenca
Amount of unlawful aid granted [1]Currency: …
Znesek nezakonito dodeljene pomoči [1]Valuta: …
Amounts reimbursed [2]Currency: …
Povrnjeni zneski [2]Valuta: …
Amount of aid put at the disposal of the beneficiary (in gross aid equivalents; in prices of …).
Znesek pomoči, ki je bila dana na voljo upravičencu (v neto ekvivalentih pomoči; v cenah …).
(°) Gross amounts reimbursed (including interests).
(°) Bruto povrnjeni zneski (vključno z obrestmi).
By the D.Lgs. No 544 of 30 December 1992 (D.Lgs.
Z zakonskim odlokom D.Lgs. št. 544 z dne 30. decembra 1992 (D.Lgs.
544/1992), Italy transposed in its national legal system the Merger Directive 90/434/EEC [5].
544/1992) je Italija v svoj nacionalni pravni sistem prenesla Direktivo o združitvah 90/434/EGS [5].
Therefore, the transfers of assets that qualify for the preferential treatment under the Merger Directive are in essence similar to those foreseen by Article 1 of Law 218/1990, except that the Merger Directive does not provide any rules for the valuation of the shares received by the transferee company in exchange of assets, while the use of the substituted basis is expressly foreseen by Article 7(2) of Law 218/1990, thus resulting in a system of double misalignment.
Tako so prenosi sredstev, ki izpolnjujejo pogoje za prednostno obravnavo v skladu z Direktivo o združitvah, v bistvu podobnim tistim, ki so predvideni v členu 1 Zakona 218/1990, le da v Direktivi o združitvah niso določena nobena pravila za vrednotenje kapitalskih deležev, ki jih je prejela družba prejemnica pri zamenjavi sredstev, medtem ko je uporaba nadomeščene osnove izrecno predvidena v členu 7(2) Zakona 218/1990, kar ima za posledico sistem dvojne neusklajenosti.
Asset contributions relative to company reorganisations pursuant to D.Lgs.
Vložki sredstev glede na prestrukturiranja družb v skladu z D.Lgs.
As the Merger Directive — transposed in Italy’s law by D.Lgs.
Ker so bila v Direktivi o združitvah, ki je bila v italijansko zakonodajo prenesena z zakonskim odlokom D.Lgs.
544/1992 — only dealt with reorganisations of companies of different Member States, Italy has voluntarily extended the tax neutrality system to domestic reorganisations. By the D.Lgs.
544/1992, obravnavana le prestrukturiranja družb različnih držav članic, je Italija prostovoljno razširila sistem davčne nevtralnosti na domača prestrukturiranja.
No 358 of 8 October 1997 (D.Lgs.
Z D.Lgs. št. 358 z dne 8. oktobra 1997 (D.Lgs.
358/1997), Italy provided general tax provisions for company reorganisations in Italy including the transfer of assets relating to contribution of a branch of a business in exchange of shares.
358/1997) je Italija uvedla splošne davčne določbe za prestrukturiranja družb v Italiji, vključno s prenosi sredstev, povezanimi z vložkom veje dejavnosti, pri zamenjavi kapitalskih deležev.
The general system of taxation of gains deriving from company reorganisations in Italy and more particularly for contributions of assets pursuant to D.Lgs.
Splošni sistem obdavčitve dobičkov, ki izhajajo iz prestrukturiranj gospodarskih družb v Italiji, predvsem pa sistem za vložke sredstev v skladu z D.Lgs.
358/1997 was indeed based on two alternative optional systems.
358/1997, je dejansko temeljil na dveh alternativnih izbirnih sistemih.
On the one hand, Article 3 of D.Lgs.
Po eni strani je bil v členu 3 D.Lgs.
358/1997 provided for an optional substitute capital gain tax regime for the contributions of a branch of business or a qualified participation to a recipient company in exchange of its shares.
358/1997 predviden sistem nadomestnega davka na kapitalske dobičke za vložke vej dejavnosti ali kvalificirano udeležbo za družbo prejemnico v zamenjavo za njene kapitalske deleže.
On the other hand, Article 4 of D.Lgs.
Po drugi strani pa je bilo v členu 4 D.Lgs.
358/1997 provided that the parties of the transfer could opt for a roll-over relief system comparable to the one available under the Merger Directive.
358/1997 določeno, da bi se pri prenosu sodelujoče stranke lahko odločile za sistem odložene oprostitve, primerljiv s sistemom, ki je na voljo v skladu z Direktivo o združitvah.
the repeal of the 19 % substitute tax on capital gains arising from company restructuring pursuant to Article 3 of D.Lgs.
razveljavitev 19-odstotnega nadomestnega davka na kapitalske dobičke, ki izhajajo iz prestrukturiranja družbe v skladu s členom 3 D.Lgs.
With the repeal of D.Lgs.
Z razveljavitvijo D.Lgs.
358/1997 by D.Lgs.
358/1997 na podlagi D.Lgs.