natgillin/translations-raw huggingface dataset:
( 1 ) and/or [II.5.3.4. were subjected to a serological test for the detection of antibody to the bluetongue virus serogroup, carried out in accordance with the OIE Manual of Diagnostic Tests and Vaccines for Terrestrial Animals, with negative results, at least every 60 days throughout the collection period and between 21 and 60 days after the final collection for this consigment of semen;]
( 1 ) ( 5 ) in/ali [II.5.4.2. so bivali v državi izvoznici, v kateri so po uradnih ugotovitvah prisotni naslednji serotipi epizootične hemoragične bolezni (EHB): in na njih so bili v uradnem laboratoriju opravljeni naslednji testi, ki so bili v vsakem primeru negativni:
( 1 ) and/or [II.5.3.5. were subjected to an agent identification test for bluetongue virus, carried out in accordance with the OIE Manual of Diagnostic Tests and Vaccines for Terrestrial Animals, with negative results, on blood samples taken at commencement and final collection for this consignment of semen and at least every 7 days (virus isolation test) or at least every 28 days, if carried out as polymerase chain reaction (PCR), during collection for this consigment of semen;]
( 1 ) bodisi [II.5.4.2.1. serološki test ( 4 ) za ugotavljanje protiteles proti seroskupini virusov epizootične hemoragične bolezni, opravljen na vzorcih krvi, odvzetih dvakrat v razmiku največ 12 mesecev pred in najmanj 21 dni po odvzemu za to pošiljko semena;]]
comply with at least one of the following conditions as regards epizootic haemorrhagic disease (EHD), as detailed in the table in point I.28.:
( 1 ) in/ali [II.5.4.2.2. serološki test ( 4 ) za ugotavljanje protiteles proti seroskupini virusov epizootične hemoragične bolezni, opravljen na vzorcih, odvzetih v razmiku največ 60 dni med obdobjem odvzema ter med 21 in 60 dni po končnem odvzemu za to pošiljko semena;]]
( 1 ) either [II.5.4.1. were resident in the exporting country which according to official findings is free from epizootic haemorrhagic disease (EHD);]
( 1 ) in/ali [II.5.4.2.3. [test identifikacije povzročitelja ( 4 ) opravljen na vzorcih krvi, odvzetih med začetnim in končnim odvzemom ter vsaj vsakih 7 dni (test izolacije virusa) ali vsaj vsakih 28 dni, če je bil izveden PCR, med odvzemom za to pošiljko semena;]]
( 1 ) ( 5 ) and/or [II.5.4.2. were resident in the exporting country in which according to official findings the following serotypes of epizootic haemorrhagic disease (EHD) exist: and were subjected with negative results in each case to the following tests carried out in an approved laboratory:
seme za izvoz je bilo odvzeto po datumu, ko so pristojni državni organi države izvoznice odobrili osemenjevalno središče;
( 1 ) either [II.5.4.2.1. a serological test ( 4 ) for the detection of antibody to the EHD virus serogroup, carried out on samples of blood taken on two occasions not more than 12 months apart prior to and not less than 21 days following collection for this consignment of semen;]]
seme za izvoz je bilo pripravljeno, skladiščeno in prevoženo pod pogoji, ki so v skladu z Direktivo 88/407/EGS.
( 1 ) and/or [II.5.4.2.2. a serological test ( 4 ) for the detection of antibody to the EHD virus serogroup, carried out on samples taken at intervals of not more than 60 days throughout the collection period and between 21 and 60 days after the final collection for this consignment of semen.]]
Opombe
( 1 ) and/or [II.5.4.2.3. an agent identification test ( 4 ) carried out on blood samples collected at commencement and conclusion of, and at least every 7 days (virus isolation test) or at least every 28 days, if carried out as PCR, during collection for this consignment of semen.]]
Del I:
The semen to be exported was collected after the date on which the centre was approved by the competent national authorities of the exporting country.
Rubrika I.6.: Oseba v EU, odgovorna za pošiljko: to rubriko izpolniti samo, če gre za spričeva lo za blago v tranzitu.
The semen to be exported was processed, stored and transported under conditions which satisfy the terms of Directive 88/407/EEC.
Rubrika I.11.: Kraj izvora ustreza osemenjevalnemu središču za pridobivanje semena, ki je v skladu s členom 9(2) Direktive 88/407/EGS na seznamu na spletni strani Komisije:
Notes
http://ec.europa.eu/food/animal/semen_ova/bovine/index_en.htm in v katerem je bilo seme odvzeto.
Part I:
Rubrika I.22: Število pakiranj ustreza številu kontejnerjev.
Box I.6: Person responsible for the load in EU : this box is to be filled in only if it is a certificate for transit commodity.
Rubrika I.23: Število pakiranj ustreza številu kontejnerjev.
Box I.11: Place of origin shall correspond to the semen collection centre listed in accordance with Article 9(2) of Directive 88/407/EEC on the Commission website:
Rubrika I.26: Izpolniti v skladu s tem, ali gre za spričevalo za tranzit ali uvoz.
http://ec.europa.eu/food/animal/semen_ova/bovine/index_en.htm and where the semen was collected.
Rubrika I.27: Izpolniti v skladu s tem, ali gre za spričevalo za tranzit ali uvoz.
Box I.22: Number of packages shall correspond to the number of containers.
Rubrika I.28.: Vrsta: izbrati med „Bos taurus“, „Bison bison“ ali „Bubalus bubalis“, kakor je primerno.
Box I.23: Identification of container and seal number shall be indicated.
Identiteta donorja ustreza uradni identifikaciji živali.
Box I.26: Fill in according to whether it is a transit or an import certificate.
Datum odvzema se navede v naslednji obliki: dd/mm/llll.
Box I.27: Fill in according to whether it is a transit or an import certificate.
Del II:
Box I.28: Species : select amongst ‘ Bos taurus’, ‘ Bison bison’ or ‘Bubalus bubalis’ as appropriate.
( 1 ) Neustrezno črtati.
Donor identity shall correspond to the official identification of the animal.
( 2 ) Samo tretje države s seznama iz Priloge I k Izvedbenemu sklepu 2011/630/EU.
Date of collection shall be indicated in the following format: dd/mm/yyyy.
( 3 ) Samo osemenjevalna središča za pridobivanje semena, ki so v skladu s členom 9(2) Direktive 88/407/EGS na seznamu na spletni strani Komisije:
Part II:
( 4 ) Standardi za diagnostične teste na virus EHB so opisani v poglavju (2.1.3) o bolezni modrikastega jezika v Priročniku diagnostičnih testov in cepiv za kopenske živali.
( 1 ) Delete as necessary.
( 5 ) Obvezno za Avstralijo, Kanado in Združene države Amerike.
( 2 ) Only third countries listed in Annex I to Implementing Decision 2011/630/EU.
( 6 ) Za vsako slamico ali serijo slamic navedite izpolnjen pogoj (na primer II.5.3.1).
( 3 ) Only semen collection centres listed in accordance with Article 9(2) of Directive 88/407/EEC on the Commission website:
( 7 ) Za vsako slamico ali serijo slamic navedite izpolnjen pogoj (na primer II.5.4.1 ali II.5.4.2.1).
( 4 ) Standards for EHD virus diagnostic tests are described in the Bluetongue Chapter (2.1.3) of the Manual of Diagnostic Tests and Vaccines for Terrestrial Animals.
Barva podpisa in žiga se mora razlikovati od barve tiska.
( 5 ) Compulsory for Australia, Canada and the United States.
Uradni veterinar
( 6 ) Referring to each straw or batch of straws indicate applicable condition (for example II.5.3.1)
Ime (z velikimi tiskanimi črkami): Kvalifikacija in naziv:
( 7 ) Referring to each straw or batch of straws indicate applicable condition (for example II.5.4.1 or II.5.4.2.1)
Datum: Podpis:
The signature and the stamp must be in a different colour to that of the printing.
Žig: “
Official veterinarian
Oddelek C se nadomesti z naslednjim:
Name (in capital letters): Qualification and title:
„ODDELEK C
Date: Signature:
Vzorec 3 – veterinarsko spričevalo za uvoz v Unijo in tranzit čez njo semena domačih živali iz vrst govedi, ki je bilo odvzeto, pripravljeno in skladiščeno v skladu z Direktivo Sveta 88/407/EGS, ter zalog semena domačih živali iz vrst govedi, ki je bilo odvzeto, pripravljeno in skladiščeno pred 31. decembrom 2004 v skladu z Direktivo 88/407/EGS, ki se je uporabljala do 1. julija 2004, in ki je bilo uvoženo po 31. decembru 2004 v skladu s členom 2(2) Direktive 2003/43/ES ter je bilo odpremljeno iz osemenjevalnega središča za skladiščenje semena
Stamp:’
Številke zadevnih originalnih spričeval
Section C is replaced by the following:
Vrsta (znanstveno ime) Identiteta donorja Datum odvzema Številka odobritve središča Količina
‘SECTION C
Bikovo seme – oddelek C
Model 3 — Animal health certificate for imports into and transits through the Union of semen of domestic animals of the bovine species collected, processed and stored in accordance with Council Directive 88/407/EEC, and of stocks of semen of domestic animals of the bovine species collected, processed and stored before 31 December 2004 in conformity with Directive 88/407/EEC, applying until 1 July 2004, and imported after 31 December 2004 in accordance with Article 2(2) of Directive 2003/43/EC dispatched from a semen storage centre
Spodaj podpisani uradni veterinar, potrjujem, da:
No(s) of related original certificates
1 središče ( 3 ) iz rubrike I.11, v katerem je bilo seme za izvoz v Evropsko unijo skladiščeno:
Species (Scientific name) Donor identity Date of collection Approval number of the centre Quantity )
izpolnjuje pogoje iz poglavja I(2) Priloge A k Direktivi 88/407/EGS;
Bovine semen – Section C
se upravlja in nadzira v skladu s pogoji iz poglavja II(2) Priloge A k Direktivi 88/407/EGS;
I, the undersigned official veterinarian of, hereby certify that:
je bilo seme za izvoz v Evropsko unijo:
1 The centre ( 3 ) described in Box I.11 at which the semen to be exported to the European Union was stored:
odvzeto, pripravljeno in skladiščeno najmanj 30 dni neposredno po odvzemu v odobrenem osemenjevalnem središču za pridobivanje semena ( 4 ), ki se upravlja in nadzira v skladu s poglavjem I(1) in poglavjem II(1) Priloge A k Direktivi 88/407/EGS, in je bilo
meets the conditions laid down in Chapter I(2) of Annex A to Directive 88/407/EEC;
( 1 ) bodisi [v državi izvoznici;]
is operated and supervised in accordance with the conditions laid down in Chapter II(2) of Annex A to Directive 88/407/EEC.
( 1 ) in/ali [v ( 2 ), in je bilo uvoženo v državo izvoznico pod pogoji, ki so najmanj tako strogi kot pogoji za uvoz semena iz vrst govedi v Unijo v skladu z Direktivo 88/407/EGS;]
The semen to be exported to the European Union:
preneseno v središče iz rubrike I.11 pod pogoji, ki so najmanj enako strogi kot pogoji iz:
has been collected, processed and stored for a minimum period of 30 days immediately following collection in an approved semen collection centre ( 4 ) operated and supervised in accordance with Chapter I(1) and Chapter II(1) of Annex A to Directive 88/407/EEC, and
( 1 ) either [vzorca 1 iz oddelka A dela 1 Priloge II k Izvedbenemu sklepu 2011/630/EU ( 5 );]
( 1 ) either [located in the exporting country;]
( 1 ) and/or [vzorca 2 iz oddelka B dela 1 Priloge II k Izvedbenemu sklepu 2011/630/EU ( 5 );]
( 1 ) and/or [located in ( 2 ), and has been imported to the exporting country under conditions at least as strict as for imports of semen of bovine species into the Union in accordance with Directive 88/407/EEC;]
( 1 ) and/or [vzorca 3 iz oddelka C dela 1 Priloge II k Izvedbenemu sklepu 2011/630/EU ( 5 );]
was moved to the centre described in Box I.11 under conditions at least as strict as described in:
je bilo skladiščeno pod pogoji, ki so v skladu z Direktivo 88/407/EGS;
( 1 ) either [Model 1 in Section A of Part 1 of Annex II to Implementing Decision 2011/630/EU ( 5 );]
je bilo poslano na kraj natovarjanja v zapečatenem kontejnerju, opremljenem s številko, podrobno opisano v rubriki I.23, pod pogoji, skladnimi z Direktivo 88/407/EGS.
( 1 ) and/or [Model 2 in Section B of Part 1 of Annex II to Implementing Decision 2011/630/EU ( 5 );]
Rubrika I.6: Oseba v EU, odgovorna za pošiljko: to rubriko izpolniti samo, če gre za spričevalo za blago v tranzitu.
( 1 ) and/or [Model 3 in Section C of Part 1 of Annex II to Implementing Decision 2011/630/EU ( 5 );]
Rubrika I.11: Kraj izvora ustreza osemenjevalnemu središču za skladiščenje semena, iz katerega je bilo seme odpremljeno.
was stored under conditions which satisfy the terms of Directive 88/407/EEC;
Rubrika I.12: Namembni kraj: to rubriko izpolniti samo, če gre za spričevalo za blago v tranzitu
was sent to the place of loading in a sealed container under conditions which comply with Directive 88/407/EEC and bearing the number detailed in Box I.23.
Rubrika I.17: Številke zadevnih originalnih spričeval ustrezajo serijskim številkam posameznih uradnih dokumentov ali veterinarskih spričeval, ki so spremljala navedeno seme od odobrenega osemenjevalnega središča za pridobivanje semena, v katerem je bilo seme odvzeto, do središča iz rubrike I.11.
Box I.6: Person responsible for the load in EU: this box is to be filled in only if it is a certificate for transit commodity.
Temu spričevalu je treba priložiti originalne izvode navedenih dokumentov ali navedenih spričeval ali uradno potrjene kopije navedenih dokumentov.
Box I.11: Place of origin shall correspond to the semen storage centre of dispatch of the semen.
Rubrika I.28: Identiteta donorja ustreza uradni identifikaciji živali.
Box I.12: Place of destination: this box is to be filled in only if it is a certificate for transit commodity.
Številka odobritve središča ustreza številki odobritve osemenjevalnega središča za pridobivanje semena, v katerem je bilo seme odvzeto.
Box I.17: Number(s) of related original certificate(s) shall correspond to the serial number of the individual official document(s) or health certificate(s) that accompanied the semen described above from the approved semen collection centre of its origin to the centre described in Box I.11.
( 3 ) Samo osemenjevalna središča za skladiščenje semena, ki so v skladu s členom 9(2) Direktive 88/407/EGS na seznamu na spletni strani Komisije:
The original(s) of those document(s) or those certificate(s) or the officially endorsed copies thereof must be attached to this certificate.
( 4 ) Samo osemenjevalna središča za pridobivanje semena, ki so v skladu s členom 5(2) in členom 9(2) Direktive 88/407/EGS na seznamu na spletni strani Komisije:
Box I.28: Donor identity shall correspond to the official identification of the animal.
( 5 ) Samo tretje države s seznama iz Priloge I k Izvedbenemu sklepu 2011/630/EU in države članice EU.
Approval number of the centre shall correspond to the approval number of the semen collection centre where the semen was collected.
( 6 ) Temu spričevalu je treba priložiti originalne izvode dokumentov ali veterinarskih spričeval ali uradno potrjene kopije navedenih dokumentov, ki so spremljale navedeno seme od odobrenega osemenjevalnega središča za pridobivanje semena, v katerem je bilo seme odvzeto, do odobrenega osemenjevalnega središča za skladiščenje semena iz rubrike I.11, iz katerega je bilo odpremljeno seme.
( 3 ) Only semen storage centres listed in accordance with Article 9(2) of Directive 88/407/EEC on the Commission website:
središče ( 3 ) iz rubrike I.11., v katerem je bilo seme za izvoz odvzeto:
on the aid scheme SA.21233 C/11 (ex NN/11, ex CP 137/06) implemented by Spain Tax scheme applicable to certain finance lease agreements also known as the Spanish Tax Lease System
o shemi pomoči SA.21233 C/11 (ex NN/11, ex CP 137/06), ki jo izvaja Španija Davčna shema, ki se uporablja za določene dogovore o finančnem najemu, znana tudi kot španski sistem poslovnega najema
(notified under document C(2013) 4426)
(notificirano pod dokumentarno številko C(2013) 4426)
According to several complaints registered with the Commission since May 2006, the Spanish scheme applicable to shipping companies since 2002 (Spanish Tax Lease System) allowed maritime transport companies to buy ships in Spain at a 20-30 % rebate.
Glede na več pritožb, ki jih je Komisija prejela od maja 2006, je španska shema, ki se od leta 2002 uporablja za podjetja za pomorske prevoze (španski sistem poslovnega najema), tem podjetjem omogočala nakup ladij v Španiji z 20- do 30-odstotnim popustom.
In particular, two national federations of shipyards and one individual shipyard complained that this scheme resulted in the loss of shipbuilding contracts from their members to Spanish shipyards.
Predvsem dve nacionalni združenji ladjedelnic in ena ladjedelnica so se pritožile, da je ta shema povzročila izgubo pogodb o gradnji ladij njihovih članov v korist španskih ladjedelnic.
On 13 July 2010, shipbuilding associations of seven European countries together signed a petition against the so-called Spanish Tax Lease system (hereinafter ‘STL’).
13. julija 2010 so združenja ladjedelnic sedmih evropskih držav skupaj podpisale peticijo proti tako imenovanemu španskemu sistemu poslovnega najema (v nadaljnjem besedilu: SPN).
At least one shipping company supported these complaints.
Vsaj eno podjetje za pomorske prevoze je podprlo navedene pritožbe.
In August 2010, a Member of the European Parliament asked a question on the same topic [2].
Avgusta 2010 je poslanec Evropskega parlamenta zastavil vprašanje na isto temo [2].
By letters of 15 September 2006, 30 January 2007, 6 November 2007 and 3 March 2008, the Commission sent Spain requests for information.
Komisija je v dopisih z dne 15. septembra 2006, 30. januarja 2007, 6. novembra 2007 in 3. marca 2008 od Španije zahtevala informacije.
The Commission requested further additional information by letter of 23 September 2008, which Spain provided by letter of 24 October 2008.
Odločba Komisije, da začne formalni postopek preiskave (v nadaljnjem besedilu: Odločba C(2011) 4494 final), je bila objavljena v Uradnem listu Evropske unije [3].
Following new information from complainants, the Commission requested further additional information by letters of 11 January and 25 May 2010.
Komisija je pozvala vse zainteresirane strani, naj predložijo svoje pripombe o ukrepih.
Spain answered by letters of 10 March and 26 July 2010.
OPIS ŠPANSKEGA SISTEMA POSLOVNEGA NAJEMA
A meeting with the Spanish authorities took place on 24 January 2011.
Španski sistem poslovnega najema se uporablja za transakcije, v katerih ladjedelnice (prodajalci) zgradijo morska plovila, ki jih nato pridobijo podjetja za pomorske prevoze (kupci), ter za financiranje teh transakcij prek ad hoc pravne in finančne strukture.
The Commission decision to initiate the formal investigation procedure (hereinafter ‘Decision C(2011) 4494 final’) was published in the Official Journal of the European Union [3].
zapleteni mreži pogodb med različnimi strankami,
The Commission invited interested parties to submit their comments on the measures.
uporabi različnih španskih davčnih ukrepov.
The Commission received comments from several interested parties.
Kupci so evropska in druga podjetja za pomorske prevoze.
By letters of 23 February, 7 March, 11 July and 29 October 2012, and 12 and 25 February and 22 April 2013, it forwarded them to Spain, which was given the opportunity to react.
Vse transakcije razen ene (pogodba v vrednosti 6148969 EUR) so vključevale španske ladjedelnice.
Its comments were received by letters dated 30 April, 24 May, 9 and 23 July and 14 November 2012, and 25 February, 12 March and 21 May 2013.
SPN – PRAVNA IN FINANČNA STRUKTURA
Spain also submitted additional observations by letters of 3 and 9 October 2012.
Kot je bilo navedeno, uporaba SPN lastniku ladje omogoča, da naroči izgradnjo novega plovila z 20- do 30-odstotnim popustom na ceno, ki jo zaračuna ladjedelnica.
DESCRIPTION OF THE SPANISH TAX LEASE SYSTEM
Struktura SPN je shema davčnega načrtovanja, ki jo praviloma organizira banka, da se ustvarijo davčne ugodnosti za vlagatelje v davčno pregledno gospodarsko interesno združenje in da se na podjetje za pomorske prevoze prenese del teh davčnih ugodnosti v obliki popusta na ceno plovila.
The Spanish Tax Lease system is used in transactions involving the building by shipyards (sellers) and the acquisition by maritime shipping companies (buyers) of sea-going vessels and the financing of these transactions by means of an ad hoc legal and financial structure.
Preostale ugodnosti obdržijo vlagatelji v gospodarsko interesno združenje kot nadomestilo za njihove naložbe.
The STL system is based on:
Posel, ki temelji na SPN, poleg gospodarskega interesnega združenja vključuje tudi druge posrednike, kot sta banka in lizinška družba (glej spodnjo shemo).
an ad hoc legal and financial structure organised by a bank and interposed between the shipping company and the shipyard, respectively the buyer and the seller of a vessel,
Ladjedelnica
a complex network of contracts between the different parties,
Zamenjana pogodba o gradnji. ladjie
the application of several Spanish tax measures.
Lizinškra družba
At the Commission’s request, the Spanish authorities have confirmed that the STL was used in 273 shipbuilding and acquisition transactions between 1 January 2002 and 30 June 2010, for a total value of EUR 8727997332.
Pogodba o zakupu
The scheme continued to apply until 29 June 2011, when the formal investigation procedure was initiated.
Gospodarsko interesno združenje
Buyers are shipping companies from all over Europe and beyond.
Prenos izgub
All but one of the transactions (a contract for EUR 6148969) involved Spanish shipyards.
Kipital
THE STL — LEGAL AND FINANCIAL STRUCTURE
Vlagatelji
As stated, an STL operation allows a shipowner to have a new vessel built with a 20-30 % rebate on the price charged by the shipyard.
Začetna pogodba o gradnji ladje
In order to obtain the discounted price (after deducting the rebate), a shipping company must agree not to buy the vessel directly from the shipyard but from an economic interest grouping (EIG) incorporated under Spanish law and set up by a bank.
Neto cena
The STL structure is a tax planning scheme generally organised by a bank in order to generate tax benefits for investors in a tax transparent EIG and transfer part of these tax benefits to the shipping company in the form of a rebate on the price of the vessel.
Zakup ladje brez posadke
The rest of the benefits are kept by the investors in the EIG as remuneration for their investment.
Prodajna in nakupna opcija
In addition to the EIG, an STL operation also involves other intermediaries, such as a bank and a leasing company (see chart below).
Podjetje za pomorske prevoze
Shipyard
V praksi lizinška družba da plovilo v zakup gospodarskemu interesnemu združenju na dan, ko se začne gradnja plovila.
Novated Shipbuilding Contract
Ko je plovilo zgrajeno, ga gospodarsko interesno združenje da v zakup podjetju za pomorske prevoze, in sicer brez posadke, nato pa ga to podjetje začne uporabljati.
Leasing Co
Z vzajemnimi pogodbami o nakupnih in prodajnih opcijah [5] se gospodarsko interesno združenje v vsakem primeru zaveže, da bo kupilo plovilo ob izteku zakupne pogodbe, podjetje za pomorske prevoze pa se zaveže, da bo kupilo plovilo ob izteku pogodbe o zakupu plovila brez posadke.
Leasing Contract
Datum izvršitve opcij, ki jih določa zakupna pogodba, se določi nekaj tednov pred datumom izvršitve opcije, ki jo določa pogodba o zakupu plovila brez posadke.
E I G
Obe opciji se izvršita, ko gospodarsko interesno združenje preide na sistem davka na tonažo (za podrobnejši opis glej oddelek 2.2.4 Ukrep 4: sistem davka na tonažo).
Transfer of losses
Vpletene strani podpišejo okvirni sporazum, da se zagotovi, da se vse strinjajo z organizacijo in delovanjem strukture SPN.
Equity
Transakcije med različnimi udeleženci v poslu, ki temelji na SPN, so podrobneje opisane v Odločbi C(2011) 4494 final (oddelek 2.2) [6] na podlagi primerov, ki jih je predložila Španija [7].
Investors
SPN – DAVČNI VIDIKI
Initial shipbuilding contract
Namen sheme SPN, ki je opisana v oddelku 2.1, je najprej ustvariti ugodnosti iz določenih davčnih ukrepov v korist gospodarskega interesnega združenja in vlagateljev, ki so njegovi udeleženci, in nato prenesti del navedenih ugodnosti na podjetje za pomorske prevoze, ki pridobi novo plovilo.
Net price
Gospodarsko interesno združenje pridobi davčne ugodnosti v dveh fazah in v skladu z dvema različnima sklopoma davčnih pravil.
Bareboat contract
V prvi fazi se uporabita predčasna in pospešena amortizacija zakupljenega plovila v okviru „običajnega“ sistema davka od dohodkov pravnih oseb.
Put & Call option
To pomeni velike davčne izgube za gospodarsko interesno združenje.