DTC agreement between Ukraine and Slovenia

7/30/2019 DTC agreement between Ukraine and Slovenia

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Uradni listRepublike Slovenije

Internet: http://www.uradni-list.si e-pota: [email protected]

t. 12 (Uradni list RS, t. 39 ) Ljubljana, petek 16. 4. 2004 ISSN 1318-0932 Leto XIV

Mednarodne pogodbe

33. Zakon o rati kaciji Sporazuma med Vlado Republike Slovenije in Vlado Republike Finske o mednarodnemcestnem prevozu potnikov in blaga (BFIMCP)

Na podlagi druge alinee prvega odstavka 107. lena in prvega odstavka 91. lena Ustave Republike Slovenije izdajam

U K A ZO RAZGLASITVI ZAKONA O RATIFIKACIJI SPORAZUMA MED VLADO REPUBLIKE SLOVENIJEIN VLADO REPUBLIKE FINSKE O MEDNARODNEM CESTNEM PREVOZU POTNIKOV IN BLAGA

(BFIMCP)Razglaam Zakon o rati kaciji Sporazuma med Vlado Republike Slovenije in Vlado Republike Finske o mednarodnem

cestnem prevozu potnikov in blaga (BFIMCP), ki ga je sprejel Dravni zbor Republike Slovenije na seji 25. marca 2004.

t. 001-22-26/04Ljubljana, dne 2. aprila 2004

PredsednikRepublike Slovenije

dr. Janez Drnovek l. r.

ZAKONO RATIFIKACIJI SPORAZUMA MED VLADO REPUBLIKE SLOVENIJE IN VLADO REPUBLIKE FINSKE

O MEDNARODNEM CESTNEM PREVOZU POTNIKOV IN BLAGA (BFIMCP)1. len

Rati cira se Sporazum med Vlado Republike Slovenije in Vlado Republike Finske o mednarodnem cestnem prevozupotnikov in blaga, podpisan 29. maja 2002 v Bukareti.

2. lenBesedilo sporazuma se v izvirniku v slovenskem in anglekem jeziku glasi:*

* Besedilo sporazuma v nskem jeziku je na vpogled v Sektorju za mednarodnopravne zadeve Ministrstva za zunanje zadeve.

S P O R A Z U Mmed Vlado Republike Slovenije in

Vlado Republike Finskeo mednarodnem cestnem prevozu potnikov in

blaga

Vlada Republike Slovenije in Vlada Republike Finske, vnadaljnjem besedilu pogodbenici, sta se

v prizadevanju, da bi prispevali k razvoju trgovinskih ingospodarskih odnosov med dravama,

odloeni, da v okviru trnega gospodarstva spodbujatasodelovanje v cestnem prevozu

v skrbi za varstvo okolja in ljudi, racionalno uporaboenergije, varnost na cesti in izboljanje delovnih razmer voznikov,

z namenom, da bi se razvili razlini naini prevoza,

A G R E E M E N Tbetween

the Government of the Republic of Slovenia andthe Government of the Republic of Finland

on International Transport of Passengers andGoods by Road

The Government of the Republic of Slovenia and theGovernment of the Republic of Finland, hereinafter calledthe Contracting Parties:

Anxious to contribute to the development of trade andeconomic relations between their countries;

Determined to promote cooperation in road transportwithin the framework of the market economy;

Concerned about environment and people protection,the rational use of energy, road safety and the improvementof drivers' working conditions;

Aiming towards the development of transport intermo-dality;


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ob priznavanju medsebojne koristi in interesa sporazu-ma o cestnem prevozu

sporazumeli in odloili, kot sledi:

I. DEL SPLONE DOLOBE

1. lenObseg1. Ta sporazum se uporablja za cestni prevoz, ki ga

opravljajo prevozniki, katerih sede podjetja je na ozemljupogodbenice, z vozili, registriranimi na tem ozemlju, pri e-mer sta odhodni in namembni kraj na omenjenem ozemljuin gre za tranzit ez to ozemlje in ez ozemlje druge po-godbenice.

2. Ta sporazum ne vpliva na pravice in obveznosti, kiizhajajo iz drugih mednarodnih obvez obeh pogodbenic.

2. lenOpredelitev pojmov

V tem sporazumu:1. "prevoznik" pomeni vsako zino ali pravno osebo,ki ima sede na ozemlju ene od pogodbenic in je registriranaza opravljanje mednarodnega prevoza potnikov ali blaga;

2. "vozilo" pomeni motorno vozilo, ki je registrirano naozemlju ene od pogodbenic in je po svoji konstrukciji in opre-mi namenjeno za prevoz potnikov ali blaga;

3. "prevoz" pomeni vonjo s polnim ali praznim vo-zilom, tudi e se vozilo, priklopnik ali polpriklopnik na delupotovanja prevaa z vlakom ali ladjo;

4. "kabotaa" pomeni prevoz potnikov ali blaga, ki gaprevoznik ene pogodbenice opravi med posameznimi krajina ozemlju druge pogodbenice;

5. "ozemlje pogodbenice" pomeni ozemlje RepublikeSlovenije oziroma ozemlje Republike Finske;

6. "drava, v kateri je sede podjetja" pomeni ozemljepogodbenice, na katerem ima prevoznik sede svojega pod-

jetja in na katerem je vozilo registrirano;7. "drava gostiteljica" pomeni ozemlje pogodbenice,

po katerem prevoznik opravlja prevoz, ne da bi imel na njemregistrirano vozilo in sede svojega podjetja;

8. "avtobus" pomeni vozilo, ki je registrirano na ozem-lju ene od pogodbenic in je po konstrukciji in opremi primernoin namenjeno za prevoz potnikov in ima poleg voznikovegave kot osem sedeev;

9. "linijski prevoz potnikov" pomeni prevoz potnikovna doloeni progi, ki se opravlja po vnaprej doloenem inobjavljenem voznem redu. Potniki vstopajo ali izstopajo navnaprej doloenih postajaliih;

10. "obasni in izmenini prevoz" pomeni prevoz, kini opredeljen kot linijski prevoz potnikov;

11. "kontrolni dokument" pomeni potniko spremnicoza avtobuse, ki je v skladu z vzorcem, doloenim v spora-zumu ASOR.

II. DEL PREVOZ POTNIKOV

3. lenLinijski prevoz

1. Za linijske prevoze, ki se opravljajo z avtobusi, veljasistem dovoljenj, ki jih izda pristojni organ v dravi odhoda,namembni dravi in dravi tranzita.

Recognising the mutual advantage and interest of anagreement on road transport;

Have agreed and decided as follows:

SECTION I GENERAL PROVISIONS

Article 1Scope1. The present Agreement applies to road transport by

transport operators established on the territory of a Contract-ing Party by means of vehicles registered on that territorywith the points of departure and destination in the said ter-ritory and involving transit through that territory and throughthe territory of the other Contracting Party.

2. The present Agreement does not affect the rights andobligations arising from the other international commitmentsof the two Contracting Parties.

Article 2De nitions

In this Agreement:1. "Transport Operator" means any natural person or legal person established on the territory of one of the Con-tracting Parties and registered to carry out transport opera-tions of passengers or goods.

2. "Vehicle" means a motor vehicle registered in theterritory of one of the Contracting Parties and by virtue of its construction and equipment intended for the transport of passengers or goods.

3. "Transport" means the runs by a vehicle, either laden or unladen even if the vehicle, trailer or semi-trailer iscarried by train or boat for part of the journey.

4. "Cabotage" means the transport of passengers or goods carried out by a transport operator of one Contract-ing Party between individual places within the territory of the

other Contracting Party.5. "Territory of a Contracting Party" means respec-tively the territory of the Republic of Slovenia and the territoryof the Republic of Finland.

6. "Country of establishment" means the territory of a Contracting Party within which the transport operator isestablished and the vehicle registered.

7. "Host country" means the territory of a ContractingParty in which the transport operator is operating without itsvehicle being registered there and without the transport op-erator being established there.

8. "Bus" means vehicle registered in the territory of oneof the Contracting Parties and by virtue of construction andequipment suitable and intended for the transport of passen-gers, which have, in addition to the drivers seat, more thaneight sitting places.9. "Regular passenger service" means a servicewhich carries passengers over a speci ed route, accordingto a timetable set and published in advance. Passengers arepicked up or set down at predetermined stopping points.

10. "Occasional and shuttle service" means a ser-vice not falling within the de nition of a regular passenger service.

11. "Control document" means the waybill for busesand coaches, conforming to the specimen laid down in ASOR

Agreement.

SECTION II PASSENGER TRANSPORT

Article 3Regular services

1. Regular services operated by bus are subject to asystem of authorisations issued by the competent authorityin the country of departure, destination and transit.


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2. Vlogo za dovoljenje je treba predloiti pristojnemuorganu drave, v kateri je sede prevoznika.

3. Dovoljenja se izdajo na podlagi doseenega soglasjapristojnih organov pogodbenic.

Odloitev, da se dovoljenje odobri ali zavrne, se sprej-me v treh mesecih, razen e ne gre za posebne okoliine.Dovoljenja so veljavna najve pet let.

4. O spremembi pogojev opravljanja prevozov in njihoviukinitvi se odloa po postopku, doloenem v drugem in tret-

jem odstavku tega lena.e ni ve povpraevanja po prevozih, jih lahko pre-

voznik odpove s trimesenim odpovednim rokom pristojnimorganom, ki so dovoljenje izdali, in strankam.

4. lenObasni in izmenini prevoz

1. Za obasne prevoze, ki se opravljajo z avtobusi, veljasistem dovoljenj oziroma dovolilnic, ki jih izda pristojni organ

v dravi odhoda, namembni dravi in dravi tranzita.2. Kot izjema k prvemu odstavku so spodaj navedeni

prevozi oproeni sistema dovoljenj oziroma dovolilnic naozemlju drave gostiteljice:

a) krona vonja zaprtih vrat, pri kateri isto vozilo preva-a isto skupino potnikov ves as potovanja in jo tudi pripeljenazaj v odhodni kraj;

b) prevoz potnikov pri odhodu in s praznim vozilom privrnitvi;

c) prevoz s praznim vozilom pri odhodu in s polnimvozilom pri vrnitvi pod pogojem, da je potnike predhodnoisti prevoznik pripeljal na ozemlje pogodbenice, kjer jih spetprevzame in odpelje na ozemlje drave, v kateri ima svojsede.

3. Sprejemanje potnikov med potovanjem z liberalizira-nim prevozom ni dovoljeno, razen e ni za to izdano posebnodovoljenje.

Skupni odbor, ustanovljen na podlagi 14. lena tegasporazuma, lahko dopolni vrste obasnih in izmeninihprevozov, za katere dovoljenja oziroma dovolilnice niso po-trebne.

4. Vlogo za dovoljenje ali dovolilnico je treba predloitipristojnemu organu drave gostiteljice.

Skupni odbor, ustanovljen na podlagi 14. lena tegasporazuma, odloa o obliki vloge za dovoljenje ali dovolilnicoin o dokumentih, ki ji morajo biti priloeni.

Odloitev, da se dovoljenje ali dovolilnica odobri alizavrne, se sprejme v enem mesecu, razen e ne gre za po-sebne okoliine.5. Za obasne in izmenine prevoze, ki so oproenidovoljenj oziroma dovolilnic in se opravljajo z avtobusi, jepotreben kontrolni dokument. Pogoje za uporabo in vsebi-no kontrolnega dokumenta doloi skupni odbor, naveden v14. lenu tega sporazuma.

5. lenSkupne dolobe za prevoz potnikov

1. Dovoljenja in dovolilnice niso prenosljivi na drugeprevoznike.

2. Opravljanje kabotae je prepovedano. Lokalni izleti,organizirani izkljuno za skupino potnikov, ki jih v ta kraj pri-

pelje isti prevoznik, se ne tejejo za kabotao pod pogojem,da so vpisani na potniki spremnici in jih odobri pristojniorgan.

2. The authorisation application should be made to thecompetent authority in the country of establishment of thetransport operator.

3. Authorisations are issued by joint agreement by thecompetent authorities of the Contracting Parties.

The decision to grant or refuse an authorisation is takenwithin a period of three months unless there are special cir-cumstances. Authorisations are valid for a maximum of veyears.

4. Changes in operating conditions and the cancellationof the service are decided under the procedure set out inparagraphs 2 and 3.

If there is no longer any demand for the service, theoperator can cancel it giving three months notice to thecompetent authorities which issued the authorisations andto customers.

Article 4Occasional and shuttle services

1. The occasional services and the shuttle servicesoperated by buses are subject to a system of authorisations

or permits issued by the competent authority in the countryof departure, destination and transit.2. As an exception to paragraph 1, the services listed

below are exempt from any authorisation or permit systemon the territory of the host country:

a) closed-door tours whereby the same vehicle is usedto carry the same group of passengers throughout the jour-ney and to bring them back to the place of departure;

b) services which make the outward journey laden andthe return journey unladen;

c) services which make the outward journey unladenand the return journey laden, provided that passengers:have been previously brought by the same carrier into theterritory of the Contracting Party where they are picked upagain and carried into the territory of the country of estab-lishment.3. The picking up of passengers on a liberalised ser-vice journey is not permitted unless special authorisation isgranted.

The Joint Committee set up under Article 14 hereof mayextend the authorisation or permit exemption to other catego-ries of occasional services and shuttle services.

4. The authorisation or permit application should bemade to the competent authority in the host country.

The Joint Committee set up under Article 14 hereof de-cides on the form that the authorisation or permit applicationtakes and the supporting documents required.

The decision to grant or refuse an authorisation or apermit is taken within a period of one month unless there arespecial circumstances.5. The occasional services and shuttles exemptedfrom authorisation or permit requirements and operatedusing buses must be covered by a control document. Theconditions of use and the content of the control documentare laid down by the Joint Committee referred to in Article14 hereof.

Article 5Provisions common to passenger services

1. Authorisations and permits are not transferable toother transport operators.

2. The running of cabotage services is prohibited.Local trips organised solely for a group of passengers

brought to that location by the same transport operator are not deemed to be cabotage services provided that theyare entered on the waybill and approved by the competentauthority.


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III. DEL PREVOZ BLAGA

6. lenSistem dovolilnic

1. Prevozniki, katerih sede podjetja je na ozemlju po-godbenice, lahko na podlagi sistema dovolilnic na ozemlju

druge pogodbenice opravljajo:a) prevoz med ozemljema pogodbenic in tranzitni pre-voz ez njuni ozemlji;

b) prevoz med krajem na ozemlju druge pogodbenicein krajem na ozemlju tretje drave.

2. Kabotaa je dovoljena le s posebnim dovoljenjem.

7. lenPrevozi, za katere dovolilnice niso potrebne

1. Ne glede na dolobe 6. lena so naslednje vrsteprevozov oproene dovolilnic:

a) prevoz z vozili, katerih skupna dovoljena masavkljuno s priklopniki ne presega 3,5 tone,

b) prevoz pokodovanih ali pokvarjenih vozil in prevozservisnih vozil,

c) vonje praznega tovornega vozila, poslanega kotzamenjava za vozilo, ki se je pokvarilo v drugi dravi, in popopravilu tudi povratna vonja vozila, ki se je pokvarilo,

d) prevoz rezervnih delov ter hrane in potrebin zaezoceanske ladje in letala,

e) prevoz medicinskih potrebin in opreme za nujneprimere, e zlasti ob naravnih nesreah in lovekoljubnihpotrebah,

f) prevoz umetnikih del in predmetov za sejme in raz-stave ali za nekomercialne namene,

g) prevoz gledalikih rekvizitov, pripomokov in ivalina gledalike, glasbene, lmske, portne ali cirkuke pred-stave, sejme ali praznovanja ter z njih v nekomercialnenamene in tistih, ki so namenjeni za radijska snemanja ali

lmsko ali televizijsko produkcijo,h) selitveni prevoz, ki ga opravlja podjetje s posebno

opremo in osebjem v ta namen,i) prevoz posmrtnih ostankov.2. Pristojna organa obeh pogodbenic, lahko spora-

zumno razirita ali skrita seznam vrst prevoza, za kateredovolilnice niso potrebne.

8. lenSkupne dolobe za prevoz blaga

1. Pristojna organa pogodbenic si vsako leto izmenjatadogovorjeno tevilo dovolilnic.

Dovolilnice za prevoz blaga veljajo 13 mesecev odzaetka vsakega koledarskega leta.

2. Dovolilnice niso prenosljive.3. Dovolilnica se lahko hkrati uporablja le za eno vozi-

lo. e gre za kombinacijo vozil, je motorno vozilo odloilnidejavnik pri izdaji ali oprostitvi dovolilnice.

4. Skupni odbor, naveden v 14. lenu tega sporazuma,doloi kvoto in druge pogoje za uporabo dovolilnic v razlinenamene.

5. Opravljanje kabotae je prepovedano, razen e pri-stojni organ za to ne izda posebnega dovoljenja.

SECTION III GOODS TRANSPORT

Article 6Permit system

1. Transport operators established on the territory of aContracting Party may, under the system of permits, under-

take on the territory of the other Contracting Party:a) transport between the territories of the two Contract-ing Parties and transit through their territories;

b) transport between a point on the territory of theother Contracting Party and a point on the territory of athird State.

2. Cabotage is only permitted with the special authori-sation.

Article 7Exemption from permit requirements

1. As an exception to Article 6, the following categoriesof transport are exempted from permit requirements:

a) Transport by vehicles whose Total PermissibleLaden Weight [TPLW], including trailers, does not exceed3,5 tonnes.

b) Transport of vehicles which are damaged or havebroken down and the transport of breakdown repair ve-hicles.

c) Unladen runs by a goods vehicle sent to replace avehicle which has broken down in another country, and alsothe return run, after repair, of the vehicle that had brokendown.

d) Transport of spare parts and provisions for ocean-going ships and aircrafts.

e) Transport of medical supplies and equipment need-ed for emergencies, more particularly in response to naturaldisasters and humanitarian needs.

f) Transport of works and objects of art for fairs andexhibitions or for non-commercial purposes.

g) Transport for non-commercial purposes of proper-ties, accessories and animals to or from theatrical, musi-cal, lm, sports or circus performances, fairs or fetes, andthose intended for radio recordings, or for lm or televisionproduction.

h) Removals carried out by enterprises with specialstaff and equipment for this purpose.

i) Funeral transport.2. The competent authorities of the two Contracting

Parties may add to, or remove from, the list of transportcategories exempted from the permit requirements.

Article 8Common provisions for goods transport

1. The competent authorities of the two ContractingParties exchange an agreed number of permits everyyear.

Permits for the transport of goods are valid 13 monthsfrom the beginning of each calendar year.

2. Permits are not transferable.3. Permits can only be used for one vehicle at a time.

In the case of combinations of vehicles, the motor vehicle isthe determining factor in permit issue or exemption.

4. The Joint Committee referred to in Article 14 hereof determines the quota and any further conditions governingpermits for different uses.

5. The running of cabotage services is prohibitedexcept where specially authorised by the competent au-thority.


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IV. DEL SKUPNE DOLOBE

9. lenDavne dolobe

1. Prevoz z vozili, registriranimi na ozemlju ene pogod-benice, ki se zaasno opravlja na ozemlju druge pogodbeni-

ce po dolobah tega sporazuma, je na podlagi vzajemnostioproen plaila cestnih pristojbin in vseh drugih davkov vzvezi z lastnitvom, registracijo in upravljanjem vozil kakor tudi posebnih davkov na prevozne storitve.

2. Gorivo, ki je v serijsko vgrajenih standardnih rezer-voarjih vozila in je namenjeno pogonu vozila, ter maziva inrezervni deli so na ozemlju drave gostiteljice oproeni vsehuvoznih carin pod pogojem, da prevoznik upoteva ustreznecarinske predpise.

3. Za prevoz, za katerega veljajo dolobe tega sporazu-ma, se v dravi gostiteljici plaujejo cestnine in druge dajatveza uporabo cestnega omreja ali mostov. Cestnine in drugepristojbine se prevoznikom obeh pogodbenic zaraunavajo

brez razlikovanja.10. len

Masa in dimenzije1. Najveja dovoljena masa, osne obremenitve in di-

menzije vozila ne smejo presei tistih, ki so vpisane v regi-stracijskem dokumentu vozila, in ne zgornjih meja, veljavnihv dravi gostiteljici.

2. Pri prekoraitvah dovoljenih mas in dimenzij je vdravi gostiteljici mono opraviti tak prevoz le s posebnimdovoljenjem, za katerega je treba zaprositi pred zaetkomopravljanja prevoza.

11. lenOprema in druge znailnosti

1. Vozila za prevoz nevarnega ali pokvarljivega blagamorajo biti opremljena v skladu z zahtevami konvencij ADRin ATP.

2. Oprema, ki je v vozilih nameena za spremljanje innadzorovanje asa vonje in asa poitka posadke, mora bitiv skladu z dolobami sporazuma AETR.

3. Pogodbenici se zavezujeta, da bosta v okviru tegasporazuma spodbujali uporabo vozil, ki izpolnjujejo strogevarnostne in ekoloke standarde.

4. Skupni odbor, naveden v 14. lenu tega sporazuma,lahko pri odloanju o kvotah in prihodnji liberalizaciji ugodne-

je obravnava vozila, ki izpolnjujejo najsodobneje varnostnein ekoloke standarde.

12. lenNadzor Dovolilnice, dovoljenja, kontrolne in druge dokumente

po tem sporazumu kakor tudi vse druge dokumente, ki sezahtevajo na podlagi mnogostranskih ali dvostranskih spo-razumov ali po notranjem pravu, morajo biti v vozilu in jih

je treba pokazati na zahtevo nadzornega organa dravegostiteljice.

13. lenObveznosti prevoznikov in kritve

1. Prevozniki ene pogodbenice in posadke njihovih vozilmorajo na ozemlju druge pogodbenice spotovati veljavnezakone in predpise te drave.

SECTION IV COMMON PROVISIONS

Article 9Tax provisions

1. Transport by means of vehicles registered on theterritory of a Contracting Party temporarily operating on the

territory of the other Contracting Party under the terms of this Agreement are on a mutual basis exempted from pay-ment of road user charges and all other taxes related to theownership, registration and running of the vehicle as wellas special taxes on transport services.

2. The fuel contained in the normal, by the manufac-turer built-in xed tanks of the vehicle intended to drive thevehicle, as well as lubricants and spares are exempt from allimport duty in the territory of the host country provided thatthe transport operator complies with the relevant customsregulations.

3. The transport covered by the terms of this Agreementis subject in the host country to the tolls and other dutieslevied for the use of the road network or bridges. The tollsand other charges are levied on transport operators of both

Contracting Parties indiscriminately. Article 10

Weights and dimensions1. The permissible maximum weight, axle weight and

dimensions of vehicles must not exceed those entered inthe registration documents nor the upper limits in force inthe host country.

2. The use in the host country of vehicles whoseweight and dimensions exceed the permissible upper limitsis permitted only with a special authorisation applied for inadvance.

Article 11Equipment and other characteristics

1. Vehicles carrying dangerous goods or perishablegoods must be tted out and equipped in accordance withthe requirements of the ADR and ATP Conventions.

2. Equipment used to monitor crew driving and rest timeon vehicles must comply with the provisions of the AETR

Agreement.3. The Contracting Parties undertake to promote, within

the framework of this Agreement, the use of vehicles meetingstringent safety and emission standards.

4. The Joint Committee referred to in Article 14 can,when deciding on quotas and future liberalisation, give morefavourable treatment to vehicles that meet the most modernsafety and emission standards.

Article 12ControlThe permits, authorisations, control documents and

other papers under this Agreement, as well as the other papers required under multilateral or bilateral agreements or under national law, must be kept in vehicles and be producedat the request of control of cials.

Article 13Obligations of transport operators and infringements

1. The transport operators of a Contracting Party andthe crews of their vehicles must, when on the territory of theother Contracting Party, comply with the laws and regulations

in force in that country.


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2. e prevoznik ene pogodbenice kri dolobe tegasporazuma, pogodbenica, na ozemlju katere je bila storjenakritev, brez vpliva na svoje lastne pravne postopke uradnoobvesti drugo pogodbenico, ki bo ukrepala v skladu s svojiminotranjimi zakoni. V posebej hudih primerih lahko pristojniorgan drave gostiteljice zaasno prepove vstop, dokler nesprejme odloitve pristojni organ v dravi, kjer ima prevozniksede podjetja. Pogodbenici druga drugo obveata o spre-

jetih odloitvah.

14. lenSodelovanje in skupni odbor

1. Pristojna organa pogodbenic ukreneta vse potrebnoza izvajanje in uporabo tega sporazuma in si izmenjujeta vsekoristne informacije. Medsebojno se tudi obveata o vsakispremembi v notranji zakonodaji, ki bi vplivala na uporabotega sporazuma.

Pristojna organa si medsebojno pomagata pri izvajanjutega sporazuma.

2. Za izvajanje tega sporazuma in reevanje vpraanjv zvezi s tem sporazumom pogodbenici ustanovita skupniodbor.

V. DEL KONNE DOLOBE

15. lenZaetek veljavnosti in trajanje sporazuma

1. Ta sporazum zane veljati trideseti dan po tem, kose pogodbenici medsebojno uradno obvestita o tem, da soizpolnjene notranjepravne zahteve za zaetek veljavnostimednarodnih sporazumov.

Sporazum se zaasno uporablja od dneva podpisa.

2. Ta sporazum velja za nedoloen as; ena ali drugapogodbenica ga lahko odpove s pisnim obvestilom. Odpovedzane veljati tri mesece po dnevu, ko druga pogodbenicaprejme obvestilo.

V dokaz tega sta podpisana, ki sta ju za to pravilno po-oblastili njuni vladi, podpisala ta sporazum.

Sestavljeno v dveh izvirnikih v Bukareti dne 29. maja2002, vsak v slovenskem, nskem in anglekem jeziku, priemer so vsa besedila enako verodostojna in enako pravnoveljavna. Pri razlikah v razlagi prevlada angleko besedilo.

ZA VLADO ZA VLADOREPUBLIKE SLOVENIJE REPUBLIKE FINSKE

Jakob Presenik l. r. Kimmo Sasi l. r.

2. In the event of any infringement of the provisions of this Agreement by a transport operator of a Contracting Party, theContracting Party on whose territory the infringement occurredshall, without prejudice to its own legal proceedings, notify theother Contracting Party which will take such steps as areprovided for by its national laws. In particularly serious cases,the competent authority of the host country may temporarilyprohibit entry pending a decision by the competent authorityin the country of establishment. The Contracting Parties shallkeep each other mutually informed on decisions taken.

Article 14Cooperation and Joint Committee

1. The competent authorities of the Contracting Par-ties shall take the necessary steps to implement and applythis Agreement and pass on any useful information to eachother. The competent authorities shall also keep each other mutually informed of any change in national law affecting theapplication hereof.

The competent authorities shall afford each other mutual assistance for the purpose of implementing of this

Agreement.2. A Joint Committee shall be set up by the ContractingParties for the purpose of the implementation of this Agree-ment and to handle the issues related to this Agreement.

SECTION V FINAL PROVISIONS

Article 15Entry into force and length of the Agreement

1. This Agreement shall enter into force on the 30th dayafter the Contracting Parties have noti ed each other that theconstitutional requirements pertaining to the entry into forceof international agreements have been ful lled.

This Agreement shall be used provisionally as from thedate of the signature.

2. This Agreement shall remain in force for an inde niteperiod of time; either Contracting Party may cancel it by writ-ten notice. It shall terminate three months after the date of receipt of notice by the other Contracting Party.

In witness whereof the undersigned, being duly autho-rised thereto by their respective Governments, have signedthis Agreement.

Done in two originals at Bucharest on 29th May 2002 eachin the Slovene, the Finish and the English languages, each textsbeing equally authentic and has equal legal force. In case of divergence of interpretation the English text shall prevail.

For the Government For the Governmentof the Republic of Slovenia of the Republic of Finland

Jakob Presenik (s) Kimmo Sasi (s)

3. lenZa izvajanje tega sporazuma skrbi Ministrstvo za promet.

4. lenTa zakon zane veljati petnajsti dan po objavi v Uradnem listu Republike Slovenije Mednarodne pogodbe.

t. 326-07/04-36/1Ljubljana, dne 25. marca 2004EPA 1125-III

Predsednik

Dravnega zboraRepublike SlovenijeBorut Pahor l. r.


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S P O R A Z U MMED REPUBLIKO SLOVENIJO IN

REPUBLIKO FINSKOO IZOGIBANJU DVOJNEGA OBDAVEVANJA V

ZVEZI Z DAVKI OD DOHODKA

Vlada Republike Slovenije in Vlada Republike Finskesta se

v elji, da bi sklenili sporazum o izogibanju dvojnegaobdavevanja v zvezi z davki od dohodka,

sporazumeli:

1. lenOsebe, za katere se uporablja sporazum

Ta sporazum se uporablja za osebe, ki so rezidenti eneali obeh drav pogodbenic.

2. lenDavki, za katere se uporablja sporazum

1. Ta sporazum se uporablja za davke od dohodka, ki seuvedejo v imenu drave pogodbenice ali njenih politinih enotali lokalnih oblasti, ne glede na nain njihove uvedbe.

2. Za davke od dohodka se tejejo vsi davki, uvedeni naceloten dohodek ali na sestavine dohodka, vkljuno z davkiod dobika iz odtujitve preminin ali nepreminin, davki od

celotnega zneska mezd ali pla, ki jih plaujejo podjetja, ter davki od zvianja vrednosti kapitala.

A G R E E M E N TBETWEEN THE REPUBLIC OF SLOVENIA

AND THE REPUBLIC OF FINLAND FOR THEAVOIDANCE OF DOUBLE TAXATION WITH

RESPECT TO TAXES ON INCOME

The Government of the Republic of Slovenia and theGovernment of the Republic of Finland,

Desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income,

Have agreed as follows:

Article 1Persons covered

This Agreement shall apply to persons who are resi-dents of one or both of the Contracting States.

Article 2Taxes covered

1. This Agreement shall apply to taxes on incomeimposed on behalf of a Contracting State or of its politicalsubdivisions or local authorities, irrespective of the manner in which they are levied.

2. There shall be regarded as taxes on income all taxesimposed on total income or on elements of income, includingtaxes on gains from the alienation of movable or immovable

property, taxes on the total amounts of wages or salaries paidby enterprises, as well as taxes on capital appreciation.

34. Zakon o rati kaciji Sporazuma med Republiko Slovenijo in Republiko Finsko o izogibanju dvojnegaobdavevanja v zvezi z davki od dohodka (BFIIDO)

Na podlagi druge alinee prvega odstavka 107. lena in prvega odstavka 91. lena Ustave Republike Slovenije izdajam

U K A ZO RAZGLASITVI ZAKONA O RATIFIKACIJI SPORAZUMA MED REPUBLIKO SLOVENIJO IN

REPUBLIKO FINSKO O IZOGIBANJU DVOJNEGA OBDAVEVANJA V ZVEZI Z DAVKI OD DOHODKA(BFIIDO)

Razglaam Zakon o rati kaciji Sporazuma med Republiko Slovenijo in Republiko Finsko o izogibanju dvojnega obdav-evanja v zvezi z davki od dohodka (BFIIDO), ki ga je sprejel Dravni zbor Republike Slovenije na seji 25. marca 2004.

t. 001-22-30/04Ljubljana, dne 2. aprila 2004

PredsednikRepublike Slovenije

dr. Janez Drnovek l. r.

ZAKONO RATIFIKACIJI SPORAZUMA MED REPUBLIKO SLOVENIJO IN REPUBLIKO FINSKO O IZOGIBANJU

DVOJNEGA OBDAVEVANJA V ZVEZI Z DAVKI OD DOHODKA (BFIIDO)

1. lenRati cira se Sporazum med Republiko Slovenijo in Republiko Finsko o izogibanju dvojnega obdavevanja v zvezi z davki

od dohodka, podpisan v Helsinkih 19. septembra 2003.

2. lenBesedilo sporazuma se v izvirniku v slovenskem in anglekem jeziku glasi:*

* Besedilo sporazuma v nskem jeziku je na vpogled v Sektorju za mednarodnopravne zadeve Ministrstva za zunanje zadeve.


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3. Obstojei davki, za katere se uporablja sporazum,so:

a) v Sloveniji:i) davek od dobika pravnih oseb inii) davek od dohodka posameznikov, vkljuno z mezda-

mi in plaami, dohodkom iz kmetijskih dejavnosti, dohodkomiz poslovanja, dobikom iz kapitala in dohodkom iz nepre-minin in preminin

(v nadaljevanju slovenski davek);b) na Finskem:i) dravni davek od dohodka;ii) davek od dobika pravnih oseb;iii) lokalni davek;iv) cerkveni davek;v) davek od obresti, odtegnjen pri viru, invi) davek od dohodka nerezidentov, odtegnjen pri viru,

(v nadaljevanju nski davek).4. Sporazum se uporablja tudi za enake ali vsebinsko

podobne davke, ki se uvedejo po datumu podpisa sporazu-ma dodatno k obstojeim davkom ali namesto njih. Pristojnaorgana drav pogodbenic drug drugega uradno obvestita ovseh bistvenih spremembah njunih davnih zakonodaj.

3. lenSplona opredelitev izrazov

V tem sporazumu, razen e sobesedilo ne zahtevadrugae:

a) izraz Slovenija pomeni Republiko Slovenijo, in kose uporablja v zemljepisnem smislu, pomeni ozemlje Slove-nije, vkljuno z morskim obmojem, morskim dnom in pod-zemljem ob teritorialnem morju, na katerem lahko Slovenijaizvaja svoje suverene pravice in jurisdikcijo v skladu s svojodomao zakonodajo in mednarodnim pravom;

b) izraz Finska pomeni Republiko Finsko, in ko seuporablja v zemljepisnem smislu, pomeni njeno ozemlje invsako obmoje ob njenih teritorialnih vodah, na kateremlahko v skladu s svojo zakonodajo in mednarodnim pravomizvaja svoje pravice v zvezi z iskanjem in izkorianjem na-ravnih virov morskega dna in njegovega podzemlja ter vodanad njima;

c) izraz oseba vkljuuje posameznika, drubo in kate-ro koli drugo telo, ki zdruuje ve oseb;

d) izraz druba pomeni katero koli korporacijo alikateri koli subjekt, ki se za davne namene obravnava kotkorporacija;

e) izraz podjetje se uporablja za opravljanje kakrnekoli dejavnosti;

f) izraza podjetje drave pogodbenice in podjetjedruge drave pogodbenice pomenita podjetje, ki ga uprav-lja rezident drave pogodbenice, in podjetje, ki ga upravljarezident druge drave pogodbenice;

g) izraz dravljan pomeni:i) posameznika, ki ima dravljanstvo drave pogod-

benice;ii) pravno osebo, osebno drubo ali zdruenje,

katerega status izhaja iz veljavne zakonodaje drave po-godbenice;

h) izraz mednarodni promet pomeni prevoz z ladjo aliletalom, ki ga opravlja podjetje drave pogodbenice, razen eladja ali letalo ne opravlja prevozov samo med kraji v drugidravi pogodbenici;

i) izraz pristojni organ pomeni:i) v Sloveniji Ministrstvo za nance ali pooblaenega

predstavnika tega ministrstva;ii) na Finskem Ministrstvo za nance, pooblaenega

predstavnika tega ministrstva ali organ, ki ga Ministrstvo zanance imenuje za pristojni organ;

3. The existing taxes to which the Agreement shall ap-ply are:

a) in Slovenia:(i) the tax on pro ts of legal persons; and(ii) the tax on income of individuals, including wages

and salaries, income from agricultural activities, incomefrom business, capital gains and income from immovableand movable property;

(hereinafter referred to as Slovenian tax);b) in Finland:(i) the state income taxes;(ii) the corporate income tax;(iii) the communal tax;(iv) the church tax;(v) the tax withheld at source from interest; and(vi) the tax withheld at source from non-residents' in-

come;(hereinafter referred to as Finnish tax).4. The Agreement shall apply also to any identical or

substantially similar taxes which are imposed after the dateof signature of the Agreement in addition to, or in place of,the existing taxes. The competent authorities of the Contract-ing States shall notify each other of any signi cant changeswhich have been made in their respective taxation laws.

Article 3General de nitions

1. For the purposes of this Agreement, unless the con-text otherwise requires:

a) the term Slovenia means the Republic of Sloveniaand, when used in a geographical sense, the territory of Slo-venia, including the sea area, sea bed and sub-soil adjacentto the territorial sea, over which Slovenia may exercise itssovereign rights and jurisdiction in accordance with its do-mestic legislation and international law;

b) the term Finland means the Republic of Finlandand, when used in a geographical sense, its territory, and anyarea adjacent to its territorial waters within which, under itslaws and in accordance with international law, its rights withrespect to the exploration for and exploitation of the naturalresources of the sea bed and its sub-soil and of the superja-cent waters may be exercised;

c) the term person includes an individual, a companyand any other body of persons;

d) the term company means any body corporate or any entity that is treated as a body corporate for tax pur-poses;

e) the term enterprise applies to the carrying on of any business;

f) the terms enterprise of a Contracting State andenterprise of the other Contracting State mean respec-tively an enterprise carried on by a resident of a ContractingState and an enterprise carried on by a resident of the other Contracting State;

g) the term national means:(i) any individual possessing the nationality of a Con-

tracting State;(ii) any legal person, partnership or association deriv-

ing its status as such from the laws in force in a ContractingState;

h) the term international traf c means any transportby a ship or aircraft operated by an enterprise of a Contract-ing State, except when the ship or aircraft is operated solelybetween places in the other Contracting State;

i) the term competent authority means:(i) in Slovenia, the Ministry of Finance or its autho-

rised representative;(ii) in Finland, the Ministry of Finance, its authorised

representative or the authority which, by the Ministry of Fi-nance, is designated as competent authority;


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j) izraz dejavnost vkljuuje opravljanje poklicnih sto-ritev in drugih samostojnih dejavnosti.

2. Kadar koli drava pogodbenica uporabi sporazum,ima kateri koli izraz, ki v njem ni opredeljen, razen e so-besedilo ne zahteva drugae, pomen, ki ga ima takrat popravu te drave za namene davkov, za katere se sporazumuporablja, pri emer kateri koli pomen po davni zakonodajite drave prevlada nad pomenom izraza po drugi zakonodajite drave.

4. lenRezidentstvo

1. V tem sporazumu izraz rezident drave pogodbe-nice pomeni osebo, ki je po zakonodaji te drave dolnaplaevati davke zaradi svojega stalnega prebivalia, pre-bivalia, sedea uprave, kraja ustanovitve (registracije) alikaterega koli drugega podobnega merila, in vkljuuje tudi todravo in katero koli njeno politino enoto, nosilca javnegapooblastila ali lokalno oblast. Ta izraz pa ne vkljuuje osebe,ki je dolna plaevati davke v tej dravi samo v zvezi z do-

hodkom iz virov v tej dravi.2. Kadar je zaradi dolob prvega odstavka posameznikrezident obeh drav pogodbenic, se njegov status doloitako:

a) teje se samo za rezidenta drave, v kateri ima narazpolago stalno prebivalie; e ima stalno prebivaliena razpolago v obeh dravah, se teje samo za rezidentadrave, s katero ima tesneje osebne in ekonomske odnose(sredie ivljenjskih interesov);

b) e ni mogoe opredeliti drave, v kateri ima sredieivljenjskih interesov, ali e nima v nobeni od drav na raz-polago stalnega prebivalia, se teje samo za rezidentadrave, v kateri ima obiajno bivalie;

c) e ima obiajno bivalie v obeh dravah ali v nobeniod njiju, se teje samo za rezidenta drave, katere dravljan je;

d) e je dravljan obeh drav ali nobene od njiju, pri-stojna organa drav pogodbenic vpraanje reita s skupnimdogovorom.

3. Kadar je zaradi dolob prvega odstavka oseba, ki niposameznik, rezident obeh drav pogodbenic, pristojna orga-na drav pogodbenic vpraanje reita s skupnim dogovoromin doloita nain uporabe sporazuma za tako osebo.

5. lenStalna poslovna enota

1. V tem sporazumu izraz stalna poslovna enota po-meni stalno mesto poslovanja, prek katerega v celoti ali delnopotekajo posli podjetja.

2. Izraz stalna poslovna enota e posebej vkljuuje:

a) sede uprave,b) podrunico,c) pisarno,d) tovarno,e) delavnico inf) rudnik, nahajalie nafte ali plina, kamnolom ali kateri

koli drug kraj pridobivanja naravnih virov.3. Gradbie ali projekt gradnje ali montae se teje

za stalno poslovno enoto samo, e traja ve kot dvanajst

mesecev.4. Ne glede na prejnje dolobe tega lena se teje, daizraz stalna poslovna enota ne vkljuuje:

j) the term business includes the performance of pro-fessional services and of other activities of an independentcharacter.

2. As regards the application of the Agreement at anytime by a Contracting State, any term not de ned therein shall,unless the context otherwise requires, have the meaning that ithas at that time under the law of that State for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaninggiven to the term under other laws of that State.

Article 4Residence

1. For the purposes of this Agreement, the term resi-dent of a Contracting State means any person who, under the laws of that State, is liable to tax therein by reason of hisdomicile, residence, place of management, place of incorpo-ration (registration) or any other criterion of a similar nature,and also includes that State, and any political subdivision,statutory body or local authority thereof. This term, however,does not include any person who is liable to tax in that State

in respect only of income from sources in that State.2. Where by reason of the provisions of paragraph 1 anindividual is a resident of both Contracting States, then hisstatus shall be determined as follows:

a) he shall be deemed to be a resident only of the Statein which he has a permanent home available to him; if he hasa permanent home available to him in both States, he shallbe deemed to be a resident only of the State with which hispersonal and economic relations are closer (centre of vitalinterests);

b) if the State in which he has his centre of vital inter-ests cannot be determined, or if he has not a permanenthome available to him in either State, he shall be deemed tobe a resident only of the State in which he has an habitualabode;

c) if he has an habitual abode in both States or in nei-ther of them, he shall be deemed to be a resident only of theState of which he is a national;

d) if he is a national of both States or of neither of them,the competent authorities of the Contracting States shallsettle the question by mutual agreement.

3. Where by reason of the provisions of paragraph 1 aperson other than an individual is a resident of both Contract-ing States, the competent authorities of the Contracting Statesshall settle the question by mutual agreement and determinethe mode of application of the Agreement to such person.

Article 5Permanent establishment

1. For the purposes of this Agreement, the term per-manent establishment means a xed place of businessthrough which the business of an enterprise is wholly or partly carried on.

2. The term permanent establishment includes es-pecially:

a) a place of management;b) a branch;c) an of ce;d) a factory;e) a workshop; andf) a mine, an oil or gas well, a quarry or any other place

of extraction of natural resources.3. A building site or construction or installation project

constitutes a permanent establishment only if it lasts more

than twelve months.4. Notwithstanding the preceding provisions of this Ar-ticle, the term permanent establishment shall be deemednot to include:


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a) uporabe prostorov samo za skladienje, razstavlja-nje ali dostavo dobrin ali blaga, ki pripada podjetju;

b) vzdrevanja zaloge dobrin ali blaga, ki pripada podjetju, samo za skladienje, razstavljanje ali dostavo;

c) vzdrevanja zaloge dobrin ali blaga, ki pripada podjetju, samo za predelavo, ki jo opravi drugo podjetje;

d) vzdrevanja stalnega mesta poslovanja samo zanakup dobrin ali blaga za podjetje ali zbiranje informacij zapodjetje;

e) vzdrevanja stalnega mesta poslovanja samo zaopravljanje kakrne koli druge pripravljalne ali pomonedejavnosti za podjetje;

f) vzdrevanja stalnega mesta poslovanja samo za ka-krno koli kombinacijo dejavnosti, omenjenih v pododstavkiha) do e), e je splona dejavnost stalnega mesta poslovanja,ki je posledica te kombinacije, pripravljalna ali pomona.

5. Ne glede na dolobe prvega in drugega odstavka,kadar oseba ki ni zastopnik z neodvisnim statusom, za ka-terega se uporablja esti odstavek deluje v imenu podjetjater ima in obiajno uporablja v dravi pogodbenici pooblasti-lo za sklepanje pogodb v imenu podjetja, se za to podjetjeteje, da ima stalno poslovno enoto v tej dravi v zvezi zdejavnostmi, ki jih ta oseba prevzame za podjetje, razen edejavnosti te osebe niso omejene na tiste iz etrtega odstav-ka, zaradi katerih se to stalno mesto poslovanja po dolobahtega odstavka ne bi telo za stalno poslovno enoto, e bi seopravljale prek stalnega mesta poslovanja.

6. Ne teje se, da ima podjetje stalno poslovno eno-to v dravi pogodbenici samo zato, ker opravlja posle v tejdravi prek posrednika, splonega komisionarja ali kateregakoli drugega zastopnika z neodvisnim statusom, e te osebe

delujejo v okviru svojega rednega poslovanja.7. Dejstvo, da druba, ki je rezident drave pogodbeni-

ce, nadzoruje drubo, ki je rezident druge drave pogodbe-nice ali opravlja posle v tej drugi dravi (prek stalne poslovneenote ali drugae) ali je pod nadzorom take drube, samopo sebi e ne pomeni, da je ena od drub stalna poslovnaenota druge.

6. lenDohodek iz nepreminin

1. Dohodek rezidenta drave pogodbenice, ki izhaja iznepreminin (vkljuno z dohodkom iz kmetijstva ali gozdar-stva), ki so v drugi dravi pogodbenici, se lahko obdavi vtej drugi dravi.

2. a) Ob upotevanju dolob pododstavkov b) in c) imaizraz nepreminine pomen, ki ga ima po zakonodaji dravepogodbenice, v kateri je zadevna nepreminina.

b) Izraz nepreminine vedno vkljuuje stavbe, pre-moenje, ki je sestavni del nepreminin, ivino in opremo,ki se uporablja v kmetijstvu in gozdarstvu, pravice, za katerese uporabljajo dolobe splonega prava v zvezi z zemljikolastnino, uitek na nepremininah in pravice do spremenljivihali stalnih plail kot odkodnino za izkorianje ali pravicodo izkorianja nahajali rude, virov ter drugega naravnegabogastva.

c) Ladje in letala se ne tejejo za nepreminine.

3. Dolobe prvega odstavka se uporabljajo za dohodek,ki se ustvari z neposredno uporabo, dajanjem v najem alikatero koli drugo obliko uporabe nepreminine.

a) the use of facilities solely for the purpose of storage,display or delivery of goods or merchandise belonging to theenterprise;

b) the maintenance of a stock of goods or merchandisebelonging to the enterprise solely for the purpose of storage,display or delivery;

c) the maintenance of a stock of goods or merchandisebelonging to the enterprise solely for the purpose of process-ing by another enterprise;

d) the maintenance of a xed place of business solelyfor the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;

e) the maintenance of a xed place of business solelyfor the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;

f) the maintenance of a xed place of business solely for any combination of activities mentioned in sub-paragraphs a)to e), provided that the overall activity of the xed place of business resulting from this combination is of a preparatoryor auxiliary character.

5. Notwithstanding the provisions of paragraphs 1 and2, where a person other than an agent of an independentstatus to whom paragraph 6 applies is acting on behalf of anenterprise and has, and habitually exercises, in a ContractingState an authority to conclude contracts in the name of the en-terprise, that enterprise shall be deemed to have a permanentestablishment in that State in respect of any activities whichthat person undertakes for the enterprise, unless the activitiesof such person are limited to those mentioned in paragraph 4which, if exercised through a xed place of business, would notmake this xed place of business a permanent establishmentunder the provisions of that paragraph.

6. An enterprise shall not be deemed to have a perma-nent establishment in a Contracting State merely because itcarries on business in that State through a broker, generalcommission agent or any other agent of an independent

status, provided that such persons are acting in the ordinarycourse of their business.7. The fact that a company which is a resident of a Con-

tracting State controls or is controlled by a company which isa resident of the other Contracting State, or which carries onbusiness in that other State (whether through a permanentestablishment or otherwise), shall not of itself constitute ei-ther company a permanent establishment of the other.

Article 6Income from immovable property

1. Income derived by a resident of a Contracting Statefrom immovable property (including income from agricultureor forestry) situated in the other Contracting State may betaxed in that other State.

2. a) The term immovable property shall, subject tothe provisions of sub-paragraphs b) and c), have the mean-ing which it has under the law of the Contracting State inwhich the property in question is situated.

b) The term immovable property shall in any caseinclude buildings, property accessory to immovable property,livestock and equipment used in agriculture and forestry,rights to which the provisions of general law respecting land-ed property apply, usufruct of immovable property and rightsto variable or xed payments as consideration for the workingof, or the right to work, mineral deposits, sources and other natural resources.

c) Ships and aircraft shall not be regarded as immov-able property.

3. The provisions of paragraph 1 shall apply to incomederived from the direct use, letting, or use in any other formof immovable property.


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4. Kadar ima zaradi lastnitva delnic ali drugih korpo-racijskih pravic lastnik takih delnic ali korporacijskih pravicpravico do uivanja nepreminin drube, se lahko dohodek izneposredne uporabe, dajanja v najem ali vsake druge oblikeuporabe take pravice do uivanja obdavi v dravi pogodbe-nici, v kateri so nepreminine.

5. Dolobe prvega in tretjega odstavka se uporabljajotudi za dohodek iz nepreminin podjetja.

7. lenPoslovni dobiek

1. Dobiek podjetja drave pogodbenice se obdavisamo v tej dravi, razen e podjetje ne posluje v drugi dravipogodbenici prek stalne poslovne enote v njej. e podjetjeposluje, kot je prej omenjeno, se lahko dobiek podjetjaobdavi v drugi dravi, vendar samo toliko dobika, kot sepripie tej stalni poslovni enoti.

2. Ob upotevanju dolob tretjega odstavka, kadar podjetje drave pogodbenice posluje v drugi dravi pogodbenici

prek stalne poslovne enote v njej, se v vsaki dravi pogod-benici tej stalni poslovni enoti pripie dobiek, za kateregabi se lahko priakovalo, da bi ga imela, e bi bila razlino inloeno podjetje, ki opravlja enake ali podobne dejavnosti podistimi ali podobnimi pogoji ter povsem neodvisno posluje spodjetjem, katerega stalna poslovna enota je.

3. Pri doloanju dobika stalne poslovne enote je do-voljeno odteti stroke, ki nastanejo za namene stalne po-slovne enote, vkljuno s poslovodnimi in splonimi upravnimistroki, ki so tako nastali v dravi, v kateri je stalna poslovnaenota, ali drugje.

4. e se v dravi pogodbenici dobiek, ki se pripiestalni poslovni enoti, obiajno doloi na podlagi porazdelitvevsega dobika podjetja na njegove dele, ni v drugem od-stavku tej dravi pogodbenici ne prepreuje doloiti obdav-ljivega dobika z obiajno porazdelitvijo. Sprejeta metodaporazdelitve pa mora biti taka, da je rezultat v skladu z naelitega lena.

5. Stalni poslovni enoti se ne pripie dobiek samo zato,ker nakupuje dobrine ali blago za podjetje.

6. Za namene prejnjih odstavkov se dobiek, ki sepripie stalni poslovni enoti, vsako leto doloi po isti me-todi, razen e ni upravienega in zadostnega razloga zanasprotno.

7. Kadar dobiek vkljuuje dohodkovne postavke, ki soposebej obravnavane v drugih lenih tega sporazuma, do-lobe tega lena ne vplivajo na dolobe tistih lenov.

8. lenLadijski in letalski prevoz

1. Dobiek podjetja drave pogodbenice iz opravljanjaladijskih ali letalskih prevozov v mednarodnem prometu seobdavi samo v tej dravi.

2. Dobiek podjetja drave pogodbenice iz uporabe,vzdrevanja ali najema zabojnikov (vkljuno s priklopniki,vlenimi olni in podobno opremo za prevoz zabojnikov),uporabljenih za prevoz dobrin ali blaga, se obdavi samo

v tej dravi, razen e se taki zabojniki ne uporabljajo zaprevoz dobrin ali blaga samo med kraji v drugi dravi po-godbenici.

4. Where the ownership of shares or other corporaterights in a company entitles the owner of such shares or cor-porate rights to the enjoyment of immovable property held bythe company, the income from the direct use, letting, or usein any other form of such right to enjoyment may be taxedin the Contracting State in which the immovable property issituated.

5. The provisions of paragraphs 1 and 3 shall also applyto the income from immovable property of an enterprise.

Article 7Business pro ts

1. The pro ts of an enterprise of a Contracting Stateshall be taxable only in that State unless the enterprise car-ries on business in the other Contracting State through apermanent establishment situated therein. If the enterprisecarries on business as aforesaid, the pro ts of the enterprisemay be taxed in the other State but only so much of them asis attributable to that permanent establishment.

2. Subject to the provisions of paragraph 3, where anenterprise of a Contracting State carries on business in the

other Contracting State through a permanent establishmentsituated therein, there shall in each Contracting State be at-tributed to that permanent establishment the pro ts which itmight be expected to make if it were a distinct and separateenterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly indepen-dently with the enterprise of which it is a permanent estab-lishment.

3. In determining the pro ts of a permanent establish-ment, there shall be allowed as deductions expenses whichare incurred for the purposes of the permanent establish-ment, including executive and general administrative expens-es so incurred, whether in the State in which the permanentestablishment is situated or elsewhere.

4. Insofar as it has been customary in a ContractingState to determine the pro ts to be attributed to a permanentestablishment on the basis of an apportionment of the totalpro ts of the enterprise to its various parts, nothing in para-graph 2 shall preclude that Contracting State from determin-ing the pro ts to be taxed by such an apportionment as maybe customary. The method of apportionment adopted shall,however, be such that the result shall be in accordance withthe principles contained in this Article.

5. No pro ts shall be attributed to a permanent estab-lishment by reason of the mere purchase by that permanentestablishment of goods or merchandise for the enterprise.

6. For the purposes of the preceding paragraphs, thepro ts to be attributed to the permanent establishment shallbe determined by the same method year by year unless thereis good and suf cient reason to the contrary.

7. Where pro ts include items of income which are dealtwith separately in other Articles of this Agreement, then theprovisions of those Articles shall not be affected by the provi-sions of this Article.

Article 8Shipping and air transport

1. Pro ts of an enterprise of a Contracting State fromthe operation of ships or aircraft in international traf c shallbe taxable only in that State.

2. Pro ts of an enterprise of a Contracting State fromthe use, maintenance or rental of containers (including trail-ers, barges and related equipment for the transport of con-tainers) used for the transport of goods or merchandise shall

be taxable only in that State, except where such containersare used for the transport of goods or merchandise solelybetween places within the other Contracting State.


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3. Dolobe prvega in drugega odstavka se uporabljajotudi za dobiek iz udelebe v interesnem zdruenju, mea-nem podjetju ali mednarodni prevozni agenciji.

9. lenPovezana podjetja

1. Kadar:a) je podjetje drave pogodbenice neposredno ali po-sredno udeleeno pri upravljanju, nadzoru ali v kapitalu pod-

jetja druge drave pogodbenice alib) so iste osebe neposredno ali posredno udeleene pri

upravljanju, nadzoru ali v kapitalu podjetja drave pogodbe-nice in podjetja druge drave pogodbenice

in v obeh primerih obstajajo ali se uvedejo med podjetjema v njunih komercialnih ali nannih odnosih pogoji,drugani od tistih, ki bi obstajali med neodvisnimi podjetji,se kakren koli dobiek, ki bi prirastel enemu od podjetij, etakih pogojev ne bi bilo, vendar prav zaradi takih pogojev niprirastel, lahko vkljui v dobiek tega podjetja in ustreznoobdavi.

2. Kadar drava pogodbenica v dobiek podjetja te dr-ave vkljuuje in ustrezno obdavi dobiek, za katerega

je bilo e obdaveno podjetje druge drave pogodbenice vtej drugi dravi, in je tako vkljueni dobiek dobiek, ki biprirastel podjetju prve omenjene drave, e bi bili pogoji, kiobstajajo med podjetjema, taki, kot bi obstajali med neod-visnimi podjetji, ta druga drava ustrezno prilagodi znesekdavka, ki se v tej dravi obrauna od tega dobika, e meni,da je prilagoditev upraviena. Pri doloanju take prilago-ditve je treba upotevati druge dolobe tega sporazuma,pristojna organa drav pogodbenic pa se po potrebi medseboj posvetujeta.

10. lenDividende

1. Dividende, ki jih druba, ki je rezident drave pogod-benice, plaa rezidentu druge drave pogodbenice, se lahkoobdavijo v tej drugi dravi. Take dividende pa se lahko ob-davijo tudi v dravi pogodbenici, katere rezident je druba,ki dividende plauje, in v skladu z zakonodajo te drave, epa je upravieni lastnik dividend rezident druge drave po-godbenice, tako obraunani davek ne presega:

a) 5 odstotkov bruto zneska dividend, e je upravienilastnik druba, ki ima neposredno v lasti najmanj 25 odstot-kov kapitala drube, ki plauje dividende;

b) 15 odstotkov bruto zneska dividend v vseh drugihprimerih.

2. Kadar je posameznik, ki je rezident Finske, po nskidavni zakonodaji upravien do odbitka davka za dividende,ki jih plaa druba, ki je rezident Finske, se ne glede na do-lobe prvega odstavka dividende, ki jih plaa druba, ki jerezident Finske, rezidentu Slovenije, obdavijo samo v Slove-niji, e je upravieni lastnik dividend rezident Slovenije.

3. Dolobe prvega in drugega odstavka ne vplivajo naobdavenje drube v zvezi z dobikom, iz katerega se pla-ajo dividende.

4. Izraz dividende, kot je uporabljen v tem lenu,pomeni dohodek iz delnic ali drugih pravic do udelebe vdobiku, ki niso terjatve, in tudi dohodek iz drugih korpora-

cijskih pravic, ki se davno obravnava enako kot dohodekiz delnic po zakonodaji drave, katere rezident je druba, kidividende deli.

3. The provisions of paragraphs 1 and 2 shall also applyto pro ts from the participation in a pool, a joint business or an international operating agency.

Article 9 Associated enterprises

1. Wherea) an enterprise of a Contracting State participatesdirectly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or

b) the same persons participate directly or indirectlyin the management, control or capital of an enterprise of aContracting State and an enterprise of the other ContractingState,

and in either case conditions are made or imposedbetween the two enterprises in their commercial or nan-cial relations which differ from those which would be madebetween independent enterprises, then any pro ts whichwould, but for those conditions, have accrued to one of theenterprises, but, by reason of those conditions, have not soaccrued, may be included in the pro ts of that enterprise and

taxed accordingly.2. Where a Contracting State includes in the pro ts of an enterprise of that State and taxes accordingly pro tson which an enterprise of the other Contracting State hasbeen charged to tax in that other State and the pro ts soincluded are pro ts which would have accrued to the en-terprise of the rst-mentioned State if the conditions madebetween the two enterprises had been those which wouldhave been made between independent enterprises, thenthat other State shall make an appropriate adjustment to theamount of tax charged therein on those pro ts, where thatother State considers the adjustment justi ed. In determiningsuch adjustment, due regard shall be had to the other provi-sions of this Agreement and the competent authorities of theContracting States shall if necessary consult each other.

Article 10Dividends

1. Dividends paid by a company which is a resident of aContracting State to a resident of the other Contracting Statemay be taxed in that other State. However, such dividendsmay also be taxed in the Contracting State of which thecompany paying the dividends is a resident and accordingto the laws of that State, but if the bene cial owner of thedividends is a resident of the other Contracting State, the taxso charged shall not exceed:

a) 5 per cent of the gross amount of the dividends if thebene cial owner is a company which holds directly at least 25per cent of the capital of the company paying the dividends;

b) 15 per cent of the gross amount of the dividends inall other cases.

2. Notwithstanding the provisions of paragraph 1, aslong as an individual resident in Finland is under Finnish taxlaw entitled to a tax credit in respect of dividends paid by acompany resident in Finland, dividends paid by a companywhich is a resident of Finland to a resident of Slovenia shallbe taxable only in Slovenia if the bene cial owner of the divi-dends is a resident of Slovenia.

3. The provisions of paragraphs 1 and 2 shall not affectthe taxation of the company in respect of the pro ts out of which the dividends are paid.

4. The term dividends as used in this Article meansincome from shares, or other rights, not being debt-claims,participating in pro ts, as well as income from other corporate

rights which is subjected to the same taxation treatment asincome from shares by the laws of the State of which thecompany making the distribution is a resident.


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5. Dolobe prvega in drugega odstavka se ne uporabljajo, e upravieni lastnik dividend, ki je rezident drave pogod-benice, posluje v drugi dravi pogodbenici, katere rezident

je druba, ki dividende plauje, prek stalne poslovne enote vnjej in je dele, v zvezi s katerim se dividende plaajo, dejan-sko povezan s tako stalno poslovno enoto. V takem primeruse uporabljajo dolobe 7. lena.

6. Kadar dobiek ali dohodek drube, ki je rezident dr-ave pogodbenice, izhaja iz druge drave pogodbenice, tadruga drava ne sme uvesti nobenega davka na dividende,ki jih plaa druba, razen e se te dividende plaajo rezidentute druge drave ali e je dele, v zvezi s katerim se take divi-dende plaajo, dejansko povezan s stalno poslovno enoto vtej drugi dravi, niti ne sme uvesti davka od nerazdeljenegadobika na nerazdeljeni dobiek drube, tudi e so plaanedividende ali nerazdeljeni dobiek v celoti ali delno sestavlje-ni iz dobika ali dohodka, ki nastane v taki drugi dravi.

11. len

Obresti 1. Obresti, ki nastanejo v dravi pogodbenici in se izpla-ajo rezidentu druge drave pogodbenice, se lahko obdavijov tej drugi dravi.

2. Take obresti pa se lahko obdavijo tudi v dravi po-godbenici, v kateri nastanejo, in v skladu z zakonodajo tedrave, e pa je upravieni lastnik obresti rezident drugedrave pogodbenice, tako obraunani davek ne presega 5odstotkov bruto zneska obresti.

3. Ne glede na dolobe drugega odstavka:a) se obresti, ki nastanejo v Sloveniji, obdavijo samo

na Finskem, e se obresti plaajo:i) nski dravi ali njeni lokalni oblasti ali nosilcu javnega

pooblastila;ii) Banki Finske;iii) nskemu skladu za gospodarsko sodelovanje (FINN-FUND) ali kateri koli drugi ustanovi, kot se lahko obasno

dogovorita pristojna organa drav pogodbenic;

b) se obresti, ki nastanejo na Finskem, obdavijo samov Sloveniji, e se obresti plaajo:

i) slovenski dravi, njeni politini enoti, lokalni oblasti alinosilcu javnega pooblastila;

ii) Banki Slovenije;iii) Drubi za zavarovanje in nanciranje izvoza Slove-

nije ali kateri koli drugi ustanovi, kot se lahko obasno do-govorita pristojna organa drav pogodbenic;

c) se obresti, ki nastanejo:i) v dravi pogodbenici od posojila, za katero je dal

porotvo kateri koli organ, naveden ali omenjen v podpod-stavku a) ali b), in je bilo izplaano rezidentu druge dravepogodbenice, obdavijo samo v tej drugi dravi;

ii) v Sloveniji od posojila, za katero je dala porotvoFinnvera (uradna nska agencija za izvozne kredite) in je biloizplaano rezidentu Finske, obdavijo samo na Finskem;

iii) na Finskem od posojila, za katero je dala porotvoDruba za zavarovanje in nanciranje izvoza Slovenije in jebilo izplaano rezidentu Slovenije, obdavijo samo v Slove-niji.

4. Izraz obresti, kot je uporabljen v tem lenu, pomenidohodek iz vseh vrst terjatev ne glede na to, ali so zavarova-ne s hipoteko, in ne glede na to, ali imajo pravico do udelebev dolnikovem dobiku, in e posebej dohodek iz dravnihvrednostnih papirjev ter dohodek iz obveznic ali zadolnic,vkljuno s premijami in nagradami od takih vrednostnih pa-pirjev, obveznic ali zadolnic. Kazni zaradi zamude pri plailuse za namen tega lena ne tejejo za obresti.

5. The provisions of paragraphs 1 and 2 shall not applyif the bene cial owner of the dividends, being a resident of aContracting State, carries on business in the other Contract-ing State of which the company paying the dividends is a resi-dent, through a permanent establishment situated therein,and the holding in respect of which the dividends are paid iseffectively connected with such permanent establishment. Insuch case the provisions of Article 7 shall apply.

6. Where a company which is a resident of a Contract-ing State derives pro ts or income from the other Contract-ing State, that other State may not impose any tax on thedividends paid by the company, except insofar as suchdividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is ef-fectively connected with a permanent establishment situatedin that other State, nor subject the company's undistributedpro ts to a tax on the company's undistributed pro ts, even if the dividends paid or the undistributed pro ts consist whollyor partly of pro ts or income arising in such other State.

Article 11

Interest 1. Interest arising in a Contracting State and paid to aresident of the other Contracting State may be taxed in thatother State.

2. However, such interest may also be taxed in the Con-tracting State in which it arises and according to the laws of that State, but if the bene cial owner of the interest is a resi-dent of the other Contracting State, the tax so charged shallnot exceed 5 per cent of the gross amount of the interest.

3. Notwithstanding the provisions of paragraph 2,a) interest arising in Slovenia shall be taxable only in

Finland if the interest is paid:(i) to the State of Finland, or a local authority or a statu-

tory body thereof;(ii) to the Bank of Finland;(iii) to the Finnish Fund for Industrial Co-operation(FINNFUND) or any other institution, as may be agreed

from time to time between the competent authorities of theContracting States;

b) interest arising in Finland shall be taxable only inSlovenia if the interest is paid:

(i) to the State of Slovenia, a political subdivision, a localauthority or a statutory body thereof;

(ii) to the Central Bank of Slovenia;(iii) to the Druba za zavarovanje in nanciranje izvoza

Slovenije (the Slovene Export Company) or any other in-stitution, as may be agreed from time to time between thecompetent authorities of the Contracting States;

c) interest arising(i) in a Contracting State on a loan guaranteed by any

of the bodies mentioned or referred to in sub-paragraph a) or sub-paragraph b) and paid to a resident of the other Contract-ing State shall be taxable only in that other State;

(ii) in Slovenia on a loan guaranteed by the Finnvera(the of cial Finnish Export Credit Agency) and paid to a resi-dent of Finland shall be taxable only in Finland;

(iii) in Finland on a loan guaranteed by the Druba zazavarovanje in nanciranje izvoza Slovenije (the SloveneExport Company) and paid to a resident of Slovenia shall betaxable only in Slovenia.

4. The term interest as used in this Article means in-come from debt-claims of every kind, whether or not securedby mortgage and whether or not carrying a right to participatein the debtor's pro ts, and in particular, income from gov-ernment securities and income from bonds or debentures,including premiums and prizes attaching to such securities,bonds or debentures. Penalty charges for late payment shallnot be regarded as interest for the purpose of this Article.


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5. Dolobe prvega in drugega odstavka se ne uporabljajo, e upravieni lastnik obresti, ki je rezident drave pogod-benice, posluje v drugi dravi pogodbenici, v kateri obrestinastanejo, prek stalne poslovne enote v njej in je terjatev, vzvezi s katero se obresti plaajo, dejansko povezana s takostalno poslovno enoto. V takem primeru se uporabljajo do-lobe 7. lena.

6. teje se, da obresti nastanejo v dravi pogodbenici,kadar je planik rezident te drave. Kadar pa ima oseba, kiplauje obresti, ne glede na to, ali je rezident drave pogod-benice, v dravi pogodbenici stalno poslovno enoto, v zvezis katero je nastala zadolitev, za katero se plaajo obresti,ter take obresti krije taka stalna poslovna enota, se teje, datake obresti nastanejo v dravi, v kateri je stalna poslovnaenota.

7. Kadar zaradi posebnega odnosa med planikom inupravienim lastnikom ali med njima in drugo osebo zne-sek obresti glede na terjatev, za katero se plaajo, presegaznesek, za katerega bi se sporazumela planik in upravienilastnik, e takega odnosa ne bi bilo, se dolobe tega lenauporabljajo samo za zadnji omenjeni znesek. V takem pri-meru se preseni del plail e naprej obdavuje v skladu zzakonodajo vsake drave pogodbenice, pri emer je trebaupotevati druge dolobe tega sporazuma.

12. lenLicennine in avtorski honorarji

1. Licennine in avtorski honorarji, ki nastanejo v dravipogodbenici in se plaajo rezidentu druge drave pogodbe-nice, se lahko obdavijo v tej drugi dravi.

2. Take licennine in avtorski honorarji pa se lahkoobdavijo tudi v dravi pogodbenici, v kateri nastanejo, inv skladu z zakonodajo te drave, e pa je upravieni lastniklicennin in avtorskih honorarjev rezident druge drave po-godbenice, tako obraunani davek ne presega 5 odstotkovbruto zneska licennin in avtorskih honorarjev.

3. Izraz licennine in avtorski honorarji, kot je upo-rabljen v tem lenu, pomeni plaila vsake vrste, prejetakot povrailo za uporabo ali pravico do uporabe kakrnihkoli avtorskih pravic za literarno, umetniko ali znanstvenodelo, vkljuno s kinematografskimi lmi ter lmi in trakovi zatelevizijsko in radijsko predvajanje, katerega koli patenta,blagovne znamke, vzorca ali modela, narta, tajne formuleali postopka ali za informacije o industrijskih, komercialnih aliznanstvenih izkunjah.

4. Dolobe prvega in drugega odstavka se ne uporab-ljajo, e upravieni lastnik licennin in avtorskih honorarjev,ki je rezident drave pogodbenice, posluje v drugi dravi po-godbenici, v kateri licennine in avtorski honorarji nastanejo,prek stalne poslovne enote v njej in je pravica ali premoenje,v zvezi s katerim se licennine in avtorski honorarji plaajo,dejansko povezano s tako stalno poslovno enoto. V takemprimeru se uporabljajo dolobe 7. lena.

5. teje se, da so licennine in avtorski honorarji nastaliv dravi pogodbenici, kadar je planik rezident te drave. Ka-dar pa ima oseba, ki plauje licennine in avtorske honorarje,ne glede na to, ali je rezident drave pogodbenice, v dravipogodbenici stalno poslovno enoto, v zvezi s katero je nasta-la obveznost za plailo licennin in avtorskih honorarjev ter take licennine in avtorske honorarje krije taka stalna poslov-na enota, se teje, da so take licennine in avtorski honorarjinastali v dravi, v kateri je stalna poslovna enota.

5. The provisions of paragraphs 1 and 2 shall not applyif the bene cial owner of the interest, being a resident of aContracting State, carries on business in the other Contract-ing State in which the interest arises, through a permanentestablishment situated therein, and the debt-claim in respectof which the interest is paid is effectively connected withsuch permanent establishment. In such case the provisionsof Article 7 shall apply.

6. Interest shall be deemed to arise in a ContractingState when the payer is a resident of that State. Where,however, the person paying the interest, whether he is aresident of a Contracting State or not, has in a ContractingState a permanent establishment in connection with whichthe indebtedness on which the interest is paid was incurred,and such interest is borne by such permanent establishment,then such interest shall be deemed to arise in the State inwhich the permanent establishment is situated.

7. Where, by reason of a special relationship betweenthe payer and the bene cial owner or between both of themand some other person, the amount of the interest, havingregard to the debt-claim for which it is paid, exceeds theamount which would have been agreed upon by the payer and the bene cial owner in the absence of such relation-ship, the provisions of this Article shall apply only to thelast-mentioned amount. In such case, the excess part of thepayments shall remain taxable according to the laws of eachContracting State, due regard being had to the other provi-sions of this Agreement.

Article 12Royalties

1. Royalties arising in a Contracting State and paid to aresident of the other Contracting State may be taxed in thatother State.

2. However, such royalties may also be taxed in theContracting State in which they arise and according to thelaws of that State, but if the bene cial owner of the royal-ties is a resident of the other Contracting State, the tax socharged shall not exceed 5 per cent of the gross amount of the royalties.

3. The term royalties as used in this Article meanspayments of any kind received as a consideration for theuse of, or the right to use, any copyright of literary, artisticor scienti c work including cinematograph lms, and lms or tapes for television or radio broadcasting, any patent, trademark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scienti cexperience.

4. The provisions of paragraphs 1 and 2 shall not applyif the bene cial owner of the royalties, being a resident of aContracting State, carries on business in the other Contract-ing State in which the royalties arise, through a permanentestablishment situated therein, and the right or property inrespect of which the royalties are paid is effectively con-nected with such permanent establishment. In such casethe provisions of Article 7 shall apply.

5. Royalties shall be deemed to arise in a ContractingState when the payer is a resident of that State. Where,however, the person paying the royalties, whether he is aresident of a Contracting State or not, has in a ContractingState a permanent establishment in connection with whichthe liability to pay the royalties was incurred, and such royal-ties are borne by such permanent establishment, then suchroyalties shall be deemed to arise in the State in which thepermanent establishment is situated.


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6. Kadar zaradi posebnega odnosa med planikom inupravienim lastnikom ali med njima in drugo osebo zneseklicennin in avtorskih honorarjev glede na uporabo, pravicoali informacijo, za katero se plaujejo, presega znesek, zakaterega bi se sporazumela planik in upravieni lastnik, etakega odnosa ne bi bilo, se dolobe tega lena uporabljajosamo za zadnji omenjeni znesek. V takem primeru se pre-seni del plail e naprej obdavuje v skladu z zakonodajovsake drave pogodbenice, pri emer je treba upotevatidruge dolobe tega sporazuma.

13. lenKapitalski dobiki

1. Dobiek, ki ga rezident drave pogodbenice ustvariz odtujitvijo nepreminin, ki so omenjene v drugem odstavku6. lena in so v drugi dravi pogodbenici, se lahko obdaviv tej drugi dravi.

2. Dobiek, ki ga rezident drave pogodbenice ustvariz odtujitvijo delnic ali drugih korporacijskih pravic v drubi,katere sredstva v ve kot polovici sestavljajo nepreminine

v drugi dravi pogodbenici, se lahko obdavi v tej drugi dr-avi.3. Dobiek iz odtujitve preminin, ki so del poslovnega

premoenja stalne poslovne enote, ki jo ima podjetje dravepogodbenice v drugi dravi pogodbenici, vkljuno z dobikomiz odtujitve take stalne poslovne enote (same ali s celotnimpodjetjem), se lahko obdavi v tej drugi dravi.

4. Dobiek, ki ga podjetje drave pogodbenice ustvariz odtujitvijo ladij ali letal, s katerimi se opravljajo prevozi vmednarodnem prometu, ali preminin, ki se nanaajo naopravljanje prevozov s takimi ladjami ali letali, se obdavisamo v tej dravi.

5. Dobiek, ki ga podjetje drave pogodbenice ustvariz odtujitvijo zabojnikov (vkljuno s priklopniki, vlenimi olniin podobno opremo za prevoz zabojnikov), uporabljenih zaprevoz dobrin ali blaga, se obdavi samo v tej dravi, razene se taki zabojniki ne uporabljajo za prevoz dobrin ali blagasamo med kraji v drugi dravi pogodbenici.

6. Dobiek iz odtujitve premoenja, ki ni premoenje,navedeno v prejnjih odstavkih tega lena, se obdavi samov dravi pogodbenici, katere rezident je oseba, ki odtuji pre-moenje.

14. lenDohodek iz zaposlitve

1. V skladu z dolobami 15., 17. in 18. lena se plae,mezde in drugi podobni prejemki, ki jih dobi rezident dravepogodbenice iz zaposlitve, obdavijo samo v tej dravi, razene se zaposlitev ne izvaja v drugi dravi pogodbenici. e sezaposlitev izvaja tako, se lahko tako dobljeni prejemki ob-davijo v tej drugi dravi.

2. Ne glede na dolobe prvega odstavka se prejemek,ki ga dobi rezident drave pogodbenice iz zaposlitve, ki seizvaja v drugi dravi pogodbenici, obdavi samo v prvi ome-njeni dravi, e:

a) je prejemnik navzo v drugi dravi v obdobju ali ob-dobjih, ki ne presegajo skupno 183 dni v katerem koli obdo-bju dvanajstih mesecev, ki se zane ali kona v doloenemkoledarskem letu, in

b) prejemek plaa delodajalec, ki ni rezident druge dr-ave, ali se plaa v njegovem imenu in

c) prejemka ne krije stalna poslovna enota, ki jo imadelodajalec v drugi dravi.

6. Where, by reason of a special relationship betweenthe payer and the bene cial owner or between both of themand some other person, the amount of the royalties, havingregard to the use, right or information for which they are paid,exceeds the amount which would have been agreed upon bythe payer and the bene cial owner in the absence of suchrelationship, the provisions of this Article shall apply only tothe last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.

Article 13Capital gains

1. Gains derived by a resident of a Contracting Statefrom the alienation of immovable property referred to inparagraph 2 of Article 6 and situated in the other ContractingState may be taxed in that other State.

2. Gains derived by a resident of a Contracting Statefrom the alienation of shares or other corporate rights in acompany of whose assets more than one-half consists of

immovable property situated in the other Contracting Statemay be taxed in that other State.3. Gains from the alienation of movable property forming

part of the business property of a permanent establishmentwhich an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienationof such a permanent establishment (alone or with the wholeenterprise), may be taxed in that other State.

4. Gains derived by an enterprise of a Contracting Statefrom the alienation of ships or aircraft operated in interna-tional traf c or movable property pertaining to the operationof such ships or aircraft, shall be taxable only in that State.

5. Gains derived by an enterprise of a Contracting Statefrom the alienation of containers (including trailers, bargesand related equipment for the transport of containers) usedfor the transport of goods or merchandise shall be taxableonly in that State, except where such containers are used for the transport of goods or merchandise solely between placeswithin the other Contracting State.

6. Gains from the alienation of any property other thanthat referred to in the preceding paragraphs of this Article,shall be taxable only in the Contracting State of which thealienator is a resident.

Article 14Income from employment

1. Subject to the provisions of Articles 15, 17 and 18,salaries, wages and other similar remuneration derived by aresident of a Contracting State in respect of an employmentshall be taxable only in that State unless the employment isexercised in the other Contracting State. If the employmentis so exercised, such remuneration as is derived therefrommay be taxed in that other State.

2. Notwithstanding the provisions of paragraph 1, re-muneration derived by a resident of a Contracting State inrespect of an employment exercised in the other ContractingState shall be taxable only in the rst-mentioned State if:

a) the recipient is present in the other State for a periodor periods not exceeding in the aggregate 183 days withinany twelve-month period commencing or ending in the cal-endar year concerned, and

b) the remuneration is paid by, or on behalf of, an em-ployer who is not a resident of the other State, and

c) the remuneration is not borne by a permanent estab-lishment which the employer has in the other State.


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3. Ne glede na prejnje dolobe tega lena se lahkoprejemek, ki izhaja iz zaposlitve na ladji ali letalu, s katerimpodjetje drave pogodbenice opravlja prevoze v mednarod-nem prometu, obdavi samo v tej dravi.

15. lenPlaila direktorjem

Plaila direktorjem in druga podobna plaila, ki jih dobirezident drave pogodbenice kot lan uprave ali drugegapodobnega organa drube, ki je rezident druge drave po-godbenice, se lahko obdavijo v tej drugi dravi.

16. lenUmetniki in portniki

1. Ne glede na dolobe 7. in 14. lena se lahko doho-dek, ki ga dobi rezident drave pogodbenice kot nastopajoiizvajalec, kot je gledaliki, lmski, radijski ali televizijskiumetnik ali glasbenik, ali kot portnik iz taknih osebnihdejavnosti, ki jih izvaja v drugi dravi pogodbenici, obdaviv tej drugi dravi.

2. Kadar dohodek iz osebnih dejavnosti, ki jih izvaja na-stopajoi izvajalec ali portnik kot tak, ne priraste samemunastopajoemu izvajalcu ali portniku, temve drugi osebi,se ta dohodek kljub dolobam 7. in 14. lena lahko obdaviv dravi pogodbenici, v kateri potekajo dejavnosti nastopajo-ega izvajalca ali portnika.

3. Dolobe prvega in drugega odstavka se ne uporab-ljajo za dohodek iz dejavnosti, ki jih nastopajoi izvajalec aliportnik izvaja v dravi pogodbenici, e se obisk v tej draviv celoti ali preteno nancira z javnimi sredstvi druge dravepogodbenice ali njene politine enote ali lokalne oblasti. Vtakem primeru se dohodek obdavi v skladu z dolobami 7.ali 14. lena, odvisno od primera.

17. lenPokojnine, pokojninske rente in podobna plaila

1. V skladu z dolobami drugega odstavka 18. lena sepokojnine in drugi podobni prejemki, ki se izplaujejo rezi-dentu drave pogodbenice za preteklo zaposlitev, obdavijosamo v tej dravi.

2. Ne glede na dolobe prvega odstavka in ob upo-tevanju dolob drugega odstavka 18. lena se plaanepokojnine in drugi prejemki bodisi kot redna ali enkratna na-domestila na podlagi zakonodaje o socialni varnosti dravepogodbenice ali na podlagi kakrnega koli javnega nartadrave pogodbenice za namene socialne blaginje ali rente,ki nastanejo v dravi pogodbenici, lahko obdavijo v tej draviin po zakonodaji te drave, vendar tako zaraunani davek nepresega 25 odstotkov bruto zneska plaila.

3. Izraz pokojninska renta, kot je uporabljen v temlenu, pomeni doloen znesek, ki se redno izplauje ob do-loenem asu vse ivljenje ali v doloenem ali ugotovljivemasovnem obdobju, z obveznostjo izvritve plaila za primer-no in celotno nadomestilo v denarju ali denarni vrednosti (kiniso opravljene storitve).

18. lenDravna sluba

1. a) Plae, mezde in drugi podobni prejemki razen po-kojnin, ki jih plauje drava pogodbenica ali njena politinaenota, nosilec javnega pooblastila ali lokalna oblast posa-mezniku za storitve, ki jih opravi za to dravo, enoto, nosilcaali oblast, se obdavijo samo v tej dravi.

3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employmentexercised aboard a ship or aircraft operated in internationaltraf c by an enterprise of a Contracting State, may be taxedin that State.

Article 15Directors' fees

Directors' fees and other similar payments derived by aresident of a Contracting State in his capacity as a member of the board of directors or any other similar organ of a com-pany which is a resident of the other Contracting State maybe taxed i

Documents

DTC agreement between Ukraine and Slovenia