natgillin/translations-raw huggingface dataset:
Such special reserves may be justified for major technological investments (such as digitisation) which are foreseen to occur at a certain point in time and are necessary for the fulfilment of the public service remit; or for major restructuring measures necessary to maintain the continuous operation of a public service broadcaster within a well-defined time period.
Take posebne rezerve so lahko utemeljene za večje naložbe v tehnologijo (kot je digitalizacija), ki so predvidene za določeno obdobje v prihodnosti in potrebne za opravljanje javne službe, ali za obsežnejše ukrepe prestrukturiranja, ki so potrebni za neprekinjeno delovanje javne televizije v natančno opredeljenem obdobju.
As the Council of Europe provided, in its Recommendation on the remit of public service media in the information society, ‘(…) Member States may consider complementary funding solutions paying due attention to market and competition questions. In particular, in the case of new personalised services, Member States may consider allowing public service media to collect remunerations (…). However, none of these solutions should endanger the principle of universality of public service media or lead to discrimination between different groups of society (…) When developing new funding systems, Member States should pay due attention to the nature of the content provided in the interest of the public and in the common interest.’
Svet Evrope je v priporočilu o poslanstvu medijev kot javne službe v informacijski družbi navedel, da države članice lahko dovolijo dopolnilne rešitve glede financiranja, pri tem pa morajo ustrezno upoštevati vprašanja glede trga in konkurence. Države članice lahko zlasti v primeru novih prilagojenih storitev javnim medijem dovolijo, da pobirajo pristojbine. Vendar nobena od teh rešitev ne sme ogroziti načela univerzalnosti javnih medijev ali povzročiti diskriminacije različnih družbenih skupin. Med razvojem novih sistemov financiranja morajo države članice ustrezno upoštevati značaj vsebin, ki se ponujajo v javnem interesu in v skupnem interesu.
For example, the Authority considers that requiring direct payment from users for the provision of a specialised premium content offer would normally qualify as commercial activity.
Nadzorni organ na primer meni, da bi se obvezno neposredno plačilo uporabnikov za zagotavljanje ponudbe s posebnimi vsebinami običajno štelo za komercialno dejavnost.
On the other hand, the Authority, for example, considers that the charging of pure transmission fees for broadcasting a balanced and varied programming over new platforms such as mobile devices would not transform the offer into a commercial activity.
Po drugi strani pa meni, da zaračunavanje pristojbin za prenos uravnoteženih in raznolikih programskih vsebin prek novih platform, kot so mobilne naprave, ponudbe ne bi spremenilo v komercialno dejavnost.
For example, the Authority considers that some forms of linear transmission, such as the simultaneous transmission of the evening TV news on other platforms (e.g. internet, mobile devices), may be qualified as not being ‘new’ for the purposes of this Chapter.
Nadzorni organ na primer meni, da se nekatere oblike linearnega prenosa, kot je sočasni prenos večernih TV novic prek drugih platform (npr. interneta, mobilnih naprav), v tem poglavju lahko štejejo za oblike, ki niso „nove“.
Whether other forms of retransmission of public broadcasters’ programs on other platforms qualify as significant new services, should be determined by EFTA States, taking into account the specificities and the features of the services in question.
Države Efte bi morale ugotoviti, ali se druge oblike ponovnega prenosa programskih vsebin javnih radiotelevizij prek drugih platform štejejo za pomembne nove storitve, pri čemer bi morale upoštevati posebnosti in lastnosti zadevne storitve.
See also footnote 40 above on the justification of a broadcasting SGEI.
Glej tudi opombo 40 o smislu obstoja službe splošnega gospodarskega pomena radiotelevizije.
For example, one of the relevant issues may be to consider whether public service broadcasters are consistently overbidding for premium programme rights in a way which goes beyond the needs of the public service mandate and results in disproportionate distortions on the marketplace.
Pomembno vprašanje bi na primer lahko bilo ugotoviti, ali javne radiotelevizije pri ponujanju višjih zneskov za posebne programske pravice presegajo potrebe, ki spadajo med naloge javne službe, in povzročajo nesorazmerno izkrivljanje na trgu.
Adopted by Decision No 154/07/COL of 3 May 2007 to amend the State aid Guidelines for the 63rd time, updating and incorporating a new chapter on the rules applicable to unlawful aid (OJ L 73, 19.3.2009, p. 23 and EEA Supplement No 15, 19.3.2009, p. 1), available on the Authority’s website: http://www.eftasurv.int/?1=1&showLinkID=15119&1=1
Sprejeto z Odločbo št. 154/07/COL z dne 3. maja 2007 o triinšestdeseti spremembi procesnih in materialnih pravil na področju državne pomoči, posodobitvi in vključitvi novega poglavja o pravilih, ki se uporabljajo za nezakonito pomoč (UL L 73, 19.3.2009, str. 23, in Dopolnilo EGP št. 15, 19.3.2009, str. 1), na voljo na spletni strani Nadzornega organa: http://www.eftasurv.int/?1=1&showLinkID=15119&1=1
In the course of 2008 and 2009, the Authority and the EFTA States took part in the Commission’s public consultations on the review of the 2001 Communication on the application of State aid rules to public service broadcasting [9].
V letih 2008 in 2009 so Nadzorni organ in države Efte sodelovali v javnih posvetovanjih Komisije glede revizije Sporočila o uporabi pravil o državni pomoči za storitve javne radiodifuzije iz leta 2001 [9].
The present Chapter consolidates the Commission’s and the Authority’s case practice in the field of State aid in a future-orientated manner based on the comments received in the public consultations.
To poglavje konsolidira prakso Komisije in Nadzornega organa na področju državnih pomoči na podlagi pripomb, prejetih med javnimi posvetovanji, in je usmerjeno v prihodnost.
The role of public service broadcasting in promoting cultural diversity was also recognised by the 2005 Unesco Convention on the Protection and Promotion of the Diversity of Cultural Expressions [15].
Vloga storitev javne radiodifuzije pri spodbujanju kulturne raznolikosti je bila priznana tudi z Unescovo Konvencijo o varovanju in spodbujanju raznolikosti kulturnih izrazov iz leta 2005 [15].
The Convention states that each party may adopt ‘measures aimed at protecting and promoting the diversity of cultural expressions within its territory’.
V Konvenciji je določeno, da lahko vsaka pogodbenica sprejme „ukrepe za varovanje in spodbujanje raznolikosti kulturnih izrazov na svojem ozemlju“.
Unesco Convention on the Protection and Promotion of the Diversity of Cultural Expressions was signed in Paris on 20.10.2005.
Konvencija Unesca o zaščiti in spodbujanju raznolikosti kulturnega izražanja je bila podpisana 20. oktobra 2005 v Parizu.
It was then ratified by Norway and accepted by Iceland.
Nato jo je Norveška ratificirala, Islandija pa jo je sprejela.
See, for instance, Decision No 32/02/COL of 20 February 2002, Decision No 169/02/COL of 18 September 2002, Decision No 186/03 of 29 October 2003, Decision No 179/05/COL of 15 July 2005 and Decision No 342/06/COL of 14 November 2006.
Glej na primer Odločbo št. 32/02/COL z dne 20. februarja 2002, Odločbo št. 169/02/COL z dne 18. septembra 2002, Odločbo št. 186/03 z dne 29. oktobra 2003, Odločbo št. 179/05/COL z dne 15. julija 2005 in Odločbo št. 342/06/COL z dne 14. novembra 2006.
See also the Chapter on State aid to cinematographic and other audiovisual works of the Authority’s State Aid Guidelines.
Glej tudi poglavje o državni pomoči za kinematografska in druga avdiovizualna dela Smernic Nadzornega organa o državni pomoči.
For example, Commission Decision N 458/2004, State aid to Espacio Editorial Andaluza Holding sl. (OJ C 131, 28.5.2005, p. 12).
Na primer Odločba Komisije N 458/2004, Državna pomoč za Espacio Editorial Andaluza Holding sl. (UL C 131, 28.5.2005, str.12).
No 43/10/COL
št. 43/10/COL
amending the list contained in point 39 of Part 1.2 of Chapter I of Annex I to the Agreement on the European Economic Area listing border inspection posts in Iceland and Norway agreed for veterinary checks on live animals and animal products from third countries and repealing EFTA Surveillance Authority Decision 301/08/COL of 21 May 2008
o spremembi seznama iz točke 39 dela 1.2 poglavja I Priloge I k Sporazumu o Evropskem gospodarskem prostoru, ki navaja mejne kontrolne točke na Islandiji in na Norveškem, dogovorjene za veterinarske preglede živih živali ter živalskih proizvodov iz tretjih držav, in o razveljavitvi Odločbe Nadzornega organa Efte št. 301/08/COL z dne 21. maja 2008
Having regard to the Agreement on the European Economic Area, in particular Article 109 and Protocol 1 thereof,
ob upoštevanju Sporazuma o Evropskem gospodarskem prostoru ter zlasti člena 109 Sporazuma in Protokola 1 k Sporazumu,
Having regard to the Agreement between the EFTA States on the Establishment of a Surveillance Authority and a Court of Justice, in particular Article 5(2)(d) and Protocol 1 thereof,
ob upoštevanju Sporazuma med državami Efte o ustanovitvi nadzornega organa in sodišča ter zlasti člena 5(2)(d) Sporazuma in Protokola 1 k Sporazumu,
Having regard to points 4(B)(1) and (3) and point (5)(b) of the Introductory Part of Chapter I of Annex I to the EEA Agreement,
ob upoštevanju točk 4(B)(1) in (3) ter točke (5)(b) uvodnega dela poglavja I Priloge I k Sporazumu EGP,
Having regard to the Act referred to at point 1.1.4 of Chapter I of Annex I to the EEA Agreement (Council Directive 97/78/EC of 18 December 1997 laying down the principles governing the organisation of veterinary checks on products entering the Community from third countries), as amended and adapted to the EEA Agreement and in particular to Article 6(2) thereof,
ob upoštevanju akta iz točke 1.1.4 poglavja I Priloge I k Sporazumu EGP (Direktiva Sveta 97/78/ES z dne 18. decembra 1997 o določitvi načel, ki urejajo organizacijo veterinarskih pregledov proizvodov, ki vstopajo v Skupnost iz tretjih držav), kakor je bil spremenjen in prilagojen Sporazumu EGP in zlasti členu 6(2) akta,
Having regard to the Act referred to at point 1.1.5 of Chapter I of Annex I to the EEA Agreement (Council Directive 91/496/EEC of 15 July 1991 laying down the principles governing the organization of veterinary checks on animals entering the Community from third countries and amending Directives 89/662/EEC, 90/425/EEC and 90/675/EEC), as amended and adapted to the EEA Agreement and in particular to Article 6(4) thereof,
ob upoštevanju akta iz točke 1.1.5 poglavja I Priloge I k Sporazumu EGP (Direktiva Sveta 91/496/EGS z dne 15. julija 1991 o določitvi načel o organizaciji veterinarskih pregledov živali, ki vstopajo v Skupnost iz tretjih držav, in o spremembi direktiv 89/662/EGS, 90/425/EGS ter 90/675/EGS), kakor je bil spremenjen in prilagojen Sporazumu EGP in zlasti členu 6(4) akta,
Having regard to the Act referred to at point 1.2.111 of Chapter I of Annex I to the EEA Agreement (Commission Decision 2001/812/EC of 21 November 2001 laying down the requirements for the approval of border inspection posts responsible for veterinary checks on products introduced into the Community from third countries), as amended, and in particular to Article 3(5) thereof,
ob upoštevanju akta iz točke 1.2 111 poglavja I Priloge I k Sporazumu EGP (Odločba Komisije 2001/812/ES z dne 21. novembra 2001 o zahtevah za odobritev mejnih kontrolnih točk, odgovornih za veterinarske preglede proizvodov, ki so vneseni v Skupnost iz tretjih držav), kakor je bil spremenjen, in zlasti člena 3(5) akta,
The EFTA Surveillance Authority by Decision 301/08/COL of 21 May 2008 repealed the EFTA Surveillance Authority Decision 378/07/COL of 12 September 2007 and drew up a new list of border inspections posts in Iceland and Norway approved for veterinary checks on live animal and animal products from third countries.
Nadzorni organ Efte je z Odločbo št. 301/08/COL z dne 21. maja 2008 razveljavil Odločbo Nadzornega organa Efte št. 378/07/COL z dne 12. septembra 2007 in sestavil nov seznam mejnih kontrolnih točk na Islandiji in na Norveškem, dogovorjenih za veterinarske preglede živih živali in živalskih proizvodov iz tretjih držav.
The Government of Norway has requested that the approval for chilled goods -HC-T(1)(2)(3)- for the inspection centre in Honningsvåg (under BIP Honningsvåg Port) is withdrawn from the list contained in point 39 of Part 1.2 of Chapter I of Annex I to the EEA Agreement and replace it by the approval for frozen products only -HC-T(FR)(1)(2)(3)-.
Norveška vlada je zahtevala, da se odobritev za hlajene proizvode -HC-T(1)(2)(3)- za kontrolno središče v Honningsvågu (v okviru mejne kontrolne točke Honningsvåg Port) umakne s seznama iz točke 39 dela 1.2 poglavja I Priloge I k Sporazumu EGP in nadomesti z odobritvijo samo za zamrznjene proizvode -HC-T(FR)(1)(2)(3)-.
The Government of Norway has requested that the inspection centres Harøysund (under BIP Kristiansund Port) and Vannøy (under BIP Tromsø Port) be withdrawn from the list contained in point 39 of Part 1.2 of Chapter I of Annex I to the EEA Agreement.
Norveška vlada je zahtevala, da se kontrolni središči Harøysund (v okviru mejne kontrolne točke Kristiansund Port) in Vannøy (v okviru mejne kontrolne točke Tromsø Port) umakneta s seznama iz točke 39 dela 1.2 poglavja I Priloge I k Sporazumu EGP.
The EFTA Surveillance Authority by its Decision 494/09/COL referred the matter to the EFTA Veterinary Committee assisting the EFTA Surveillance Authority.
Nadzorni organ Efte je s svojo Odločbo št. 494/09/COL predložil zadevo Veterinarskemu odboru Efte, ki pomaga Nadzornemu organu Efte.
The EFTA Surveillance Authority Decision No 301/08/COL of 21 May 2008 is hereby repealed.
Odločba Nadzornega organa Efte št. 301/08/COL z dne 21. maja 2008 se razveljavi.
This Decision shall enter into force on 10 February 2010.
Ta odločba začne veljati 10. februarja 2010.
A Airport
A letališče
F Rail
F železnica
R Road
R cesta
HC All products for Human Consumption
HC vsi proizvodi za prehrano ljudi
NHC Other Products
NHC drugi proizvodi
O Other animals
O druge živali
For (U) in the case of solipeds, only those consigned to a zoo; and for (O), only day old chicks, fish, dogs, cats, insects, or other animals consigned to a zoo
za (U) v primeru enokopitarjev, samo tisti, namenjeni v živalski vrt, ter za (O) samo dan stari piščanci, ribe, psi, mačke, žuželke ali druge živali, namenjene v živalski vrt
Nagylak HU: This is a border inspection post (for products) and crossing point (for Live animals) on the Hungarian Romanian border, subject to transitional measures as negotiated and laid down in the Treaty of Accession for both products and live animals.
Nagylak HU: to je mejna kontrolna točka (za proizvode) in prehodna točka (za žive živali) na madžarsko-romunski meji, za katero veljajo prehodni ukrepi, kakor so bili izpogajani in določeni v Pogodbi o pristopu, tako za proizvode kot za žive živali.
No 97/10/COL
št. 97/10/COL
regarding the taxation of captive insurance companies under the Liechtenstein Tax Act (Liechtenstein)
o obdavčenju lastnih zavarovalnic v Lihtenštajnu v skladu z lihtenštajnskim davčnim zakonom (Lihtenštajn)
THE EFTA SURVEILLANCE AUTHORITY (‘THE AUTHORITY’);
NADZORNI ORGAN EFTE (V NADALJNJEM BESEDILU: NADZORNI ORGAN) JE –
HAVING REGARD to the Agreement on the European Economic Area (‘the EEA Agreement’), in particular to Articles 61 to 63 and Protocol 26,
OB UPOŠTEVANJU Sporazuma o Evropskem gospodarskem prostoru (v nadaljnjem besedilu: Sporazum EGP) in zlasti členov 61 do 63 ter Protokola 26,
HAVING REGARD to the Agreement between the EFTA States on the Establishment of a Surveillance Authority and a Court of Justice (‘the Surveillance and Court Agreement’), in particular to Article 24,
OB UPOŠTEVANJU Sporazuma med državami Efte o ustanovitvi nadzornega organa in sodišča (v nadaljnjem besedilu: Sporazum o nadzornem organu in sodišču) in zlasti člena 24,
HAVING REGARD to Protocol 3 to the Surveillance and Court Agreement (‘Protocol 3’), in particular to Article 1(2) of Part I and Articles 4(4), 6, 7(5) and 14 of Part II,
OB UPOŠTEVANJU Protokola 3 k Sporazumu o nadzornem organu in sodišču (v nadaljnjem besedilu: Protokol 3) in zlasti člena 1(2) dela I ter člena 4(4), člena 6, člena 7(5) in člena 14 dela II,
HAVING REGARD to the Authority’s Guidelines on the application and interpretation of Articles 61 and 62 of the EEA Agreement [1], and in particular the chapter dealing with the application of State aid rules to measures relating to direct business taxation,
OB UPOŠTEVANJU Smernic Nadzornega organa za uporabo in razlago členov 61 in 62 Sporazuma EGP [1] ter zlasti poglavja, v katerem je obravnavana uporaba pravil o državni pomoči za ukrepe, ki zadevajo neposredno obdavčitev ustvarjenega dohodka,
HAVING REGARD to the consolidated version of the Authority’s Decision No 195/04/COL of 14 July 2004 on the implementing provisions referred to under Article 27 of Part II of Protocol 3 (‘the Implementing Provisions Decision’) [2], and
OB UPOŠTEVANJU prečiščene različice Odločbe Organa št. 195/04/COL z dne 14. julija 2004 o izvedbenih določbah člena 27 dela II Protokola 3 (v nadaljnjem besedilu: Odločba o izvedbenih določbah) [2] in
HAVING ADOPTED Decision No 620/08/COL to initiate the procedure provided for in Article 1(2) of Protocol 3, and having called on interested parties to submit their comments pursuant to those provisions and having regard to their comments,
po sprejetju Odločbe št. 620/08/COL o sprožitvi postopka v skladu s členom 1(2) Protokola 3 ter pozivu zainteresiranim stranem, naj predložijo svoje pripombe v skladu z navedenimi določbami, in ob upoštevanju njihovih pripomb,
By letter dated 14 March 2007 (Event No 393563), the Authority sent a request for information to the Liechtenstein authorities, inquiring about various tax derogations for certain forms of company under the Liechtenstein Tax Act.
Nadzorni organ je z dopisom z dne 14. marca 2007 (ev. št. 393563) lihtenštajnskim organom poslal zahtevo po informacijah, v kateri je spraševal o različnih davčnih odstopanjih za nekatere oblike družb v skladu z lihtenštajnskim davčnim zakonom.
The Liechtenstein authorities replied by letter dated 30 May 2007 (Event No 423398).
Lihtenštajnski organi so odgovorili z dopisom z dne 30. maja 2007 (ev. št. 423398).
There then followed an exchange of correspondence and meetings between representatives of the Authority and of the Liechtenstein authorities, and eventually on 24 September 2008, the Authority adopted Decision No 620/08/COL to initiate a formal investigation procedure.
Sledili so izmenjava dopisov ter sestanki med predstavniki Nadzornega organa in lihtenštajnskih organov, nato pa je Nadzorni organ 24. septembra 2008 sprejel Odločbo št. 620/08/COL o sprožitvi formalnega postopka preiskave.
This Decision was published in the Official Journal of the European Union and the EEA Supplement to it [3].
Ta odločba je bila objavljena v Uradnem listu Evropske unije in Dopolnilu EGP k njemu [3].
The Authority called on interested parties to submit their comments and received such comments from 12 interested parties.
Nadzorni organ je pozval zainteresirane strani, naj predložijo svoje pripombe, in jih prejel od 12 zainteresiranih strani.
By letter dated 22 July 2009 (Event No 525074) the Authority forwarded these to the Liechtenstein authorities, who were given the opportunity to respond.
Nadzorni organ jih je z dopisom z dne 22. julija 2009 (ev. št. 525074) posredoval lihtenštajnskim organom in ti so imeli priložnost odgovoriti nanje.
This was done by letter dated 2 October 2009 (Event No 532480).
To so storili z dopisom z dne 2. oktobra 2009 (ev. št. 532480).
SPECIAL TAX PROVISIONS CONCERNING CAPTIVE INSURANCE COMPANIES
POSEBNE DAVČNE DOLOČBE V ZVEZI Z LASTNIMI ZAVAROVALNICAMI
By virtue of an Act dated 18 December 1997 amending the Liechtenstein Tax Act [4], the Liechtenstein authorities introduced special tax rules applicable to captive insurance companies: new Articles 82a and 88d(3) were introduced into the Tax Act with effect from 1 January 1998 onwards and still apply today.
Lihtenštajnski organi so na podlagi zakona z dne 18. decembra 1997 o spremembi lihtenštajnskega davčnega zakona [4] uvedli posebna davčna pravila, ki veljajo za lastne zavarovalnice: v davčni zakon sta bila vključena nova člena 82a in 88d(3), ki sta začela veljati 1. januarja 1998 in veljata še danes.
Income and capital tax
Obdavčevanje dohodka in kapitala
Part 4, heading B of the Tax Act — Special company taxes (‘Besondere Gesellschaftssteuern’) — Articles 82 to 88, contains special tax provisions for certain forms of company such as insurance companies, holding companies, domiciliary companies and investment undertakings.
Členi od 82 do 88 dela 4 naslova B davčnega zakona – Posebni davki za družbe („Besondere Gesellschaftssteuern“) vsebujejo posebne davčne določbe za nekatere oblike družb, kot so zavarovalnice, holdinške družbe, domače družbe, ki večinoma poslujejo v tujini, in investicijske družbe.
Article 82a of the Tax Act refers to captive insurance companies.
Člen 82a davčnega zakona se nanaša na lastne zavarovalnice.
Article 82a paragraph 1 of the Tax Act states as follows: ‘insurance companies in accordance with the definition of the Insurance Supervision Law, which exclusively engage in captive insurance (“Eigenversicherung”), pay a capital tax of 1 ‰ on the company’s own capital, cf. Article 82a(1) of the Tax Act. For capital exceeding 50 million the tax rate is reduced to ¾ ‰ and for capital in excess of 100 million to ½ ‰’ [5].
Odstavek 1 člena 82a davčnega zakona se glasi: „Zavarovalnice, ki so opredeljene v skladu z zakonom o zavarovalnem nadzoru in se ukvarjajo izključno z lastnim zavarovalništvom (‚Eigenversicherung‘), plačajo davek na kapital v višini 1 ‰ od lastnega kapitala družbe (glej člen 82a(1) davčnega zakona). Če kapital presega 50 milijonov, se davčna stopnja zniža na 0,75 ‰, če kapital presega 100 milijonov, pa se davčna stopnja zniža na 0,5 ‰.“ [5].
In other words, instead of paying the normal 0,2 % capital tax, captive insurance companies are only obliged to pay 0,1 %, and this rate is further reduced for amounts exceeding CHF 50 million and CHF 100 million.
Drugače rečeno, lastne zavarovalnice morajo namesto 0,2-odstotnega davka na kapital plačati samo 0,1-odstotni davek, ta stopnja pa se še dodatno zniža, če kapital preseže 50 milijonov CHF in 100 milijonov CHF.
Under paragraph 2 of Article 82a of the Tax Act, insurance companies which engage in both captive insurance and ordinary insurance activities for third parties are liable to pay the standard capital and income tax (set out in Articles 73 to 81 of the Tax Act) for that part of their activities which concerns insuring third parties.
V skladu z odstavkom 2 člena 82a davčnega zakona morajo zavarovalnice, ki se ukvarjajo z lastnim zavarovalništvom in običajnim zavarovalništvom za tretje osebe, plačati običajen davek na kapital in dobiček (določen v členih od 73 do 81 davčnega zakona) za tisti del dejavnosti, ki zadeva zavarovanje tretjih oseb.
As Article 82a of the Tax Act constitutes a lex specialis with respect to Article 73 of the same Act, it can be concluded that captive insurance companies do not pay income tax [6].In conclusion, captive insurance companies only pay a reduced capital tax as described in Article 82a(1) of the Tax Act and no income tax.
Ker člen 82a davčnega zakona pomeni lex specialis (posebni zakonski predpis) v zvezi s členom 73 istega zakona, je mogoče ugotoviti, da lastne zavarovalnice ne plačujejo davka na dobiček [6].Lastne zavarovalnice tako plačujejo samo zmanjšan davek na kapital, kakor je opisano v členu 82a(1) davčnega zakona, davka od dobička pa ne plačujejo.
‘Couponsteuer’ (coupon (withholding) tax)
„Couponsteuer“ ((odtegnjeni) davek na obresti od kuponskih obveznic)