Treaty On Avoidance Of Double Taxation With Slovenia

Original Language Title: Smlouva o zamezení dvojího zdanění se Slovinskem

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=46830&nr=214~2F1998~20Sb.&ft=txt

214/1998 Coll.



The COMMUNICATION FROM the



Ministry of Foreign Affairs



Ministry of Foreign Affairs declares that on 13 November. in June 1997,

Ljubljana signed an agreement between the Czech Republic and Slovenia

Republic on the avoidance of double taxation and the prevention of fiscal evasion

with respect to taxes on income and on capital.



With the Treaty, its assent, Parliament of the Czech Republic and the President of the

the Republic has ratified it.



Treaty has entered into force in accordance with the provisions of its article 28

paragraph. 2 on 28 March 2007. April 1998. Pursuant to paragraph 3 of the same article, the date of

on January 1, 1999, in relations between the Czech Republic and Slovenia

Republic cease to apply the Treaty between the Czechoslovak

Socialist Republic of Vietnam and the Socialist Federative Republic of Brazil

Yugoslavia for the avoidance of double taxation with respect to taxes on income and on capital

signed on 2 February 2005. November 1981, under the famous No. 99/1983 Sb.



The Czech version of the Treaty shall be designated at the same time. In the English version of the Treaty,

for its interpretation of the applicable, can be consulted at the Ministry of

Foreign Affairs and the Ministry of finance.



CONTRACT



between the Czech Republic and the Republic of Slovenia to avoid double

taxation and prevention of fiscal evasion with respect to taxes on income and on capital



Czech Republic and the Republic of Slovenia,



Desiring to conclude an agreement on avoidance of double taxation and the prevention of

fiscal evasion with respect to taxes on income and on capital,



have agreed as follows:



Article 1



The person to which the contract relates



This agreement shall apply to persons who are resident or established in

one or both of the Contracting States (residents).



Article 2



The tax, to which the contract relates



1. this Agreement shall apply to taxes on income and on capital imposed by the

on behalf of each Contracting State or of its lower administrative departments

or local authorities, irrespective of the method of selecting any.



2. taxes on income and on capital all taxes shall be levied on

total income, on total capital, or on elements of income or of capital,

including taxes on gains from the alienation of movable or immovable property, taxes

of the total volume of wages or salaries paid by enterprises as well as taxes on

the increment property.



3. Current taxes, to which the contract relates, in particular:



and) in the Czech Republic:



(i) the tax on income of individuals;



(ii) the tax on income of legal persons;



(iii) tax on immovable property;

(hereinafter referred to as "Czech tax");



(b)) in Slovenia:



(i) the tax on profits of legal persons;



(ii) the tax on the income of natural persons, including wages and salaries, income from

agricultural activities, income from business, gains from the alienation of property and

income from immovable and movable property;



(iii) the tax on property;

(hereinafter referred to as the "Slovenian tax").



4. this Agreement shall also apply to any tax of the same

or, in principle, of a similar kind, that will be stored after the signature of the Treaty

In addition to or instead of the current taxes. The competent authorities of the Contracting States

shall notify each other of any significant changes that will be made in their

the relevant tax laws.



Article 3



General definitions



1. for the purposes of this agreement, unless the context requires a different interpretation:



and) the term "Czech Republic" refers to the territory of the Czech Republic, which the

they are, according to the Czech legislation and in accordance with international

the law, carried on the sovereign rights of the United States;



(b)), the term "Slovenia" refers to the Republic of Slovenia, and when used in

geographical importance, the territory of the Republic of Slovenia indicates, including

waters and any other area in the sea and in the air, where

The Republic of Slovenia, in accordance with international law, exercises

the sovereign rights and jurisdiction;



(c)) the terms "a Contracting State" and "the other Contracting State" mean, as

context, the Czech Republic or Slovenia;



(d)) the term "person" includes an individual, a company and any other

an Association of persons;



(e)) the term "company" refers to any legal entity or

the rightholder considered for the purposes of taxation under the legal person;



(f)) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting

State "means, according to the context, the enterprise carried on by a resident

of a Contracting State and an enterprise carried on by a resident of the other

Contracting State;



(g)) the term "national" means:



(i) any natural person who is a citizen of a Contracting

State;



(ii) any legal person, partnership or association established

According to the law in force in a Contracting State;



h) the term "international traffic" means any transport by boat,

by air, road or railway vehicle operated by an undertaking

that has its place of effective management in a Contracting State, except

in cases when the ship, aircraft, road or railway vehicle

operated solely between places in the other Contracting State;



I) the term "competent authority" means:



(i) in the case of the Czech Republic the Minister of finance or his authorized

representative;



(ii) in the case of Slovenia, the Ministry of finance or his authorized

representative.



2. As regards the implementation of the Treaty by a Contracting State, it will have any expression

that it is not defined, of such importance that it has under the law of

This State, which governs taxes, to which the contract relates, if the

the link does not require a different interpretation.



Article 4



A resident of the



1. the term "resident of a Contracting State" means for the purposes of this

of the Treaty, any person who is under the law of that State

subject to taxation in that State by reason of his residence, the Standing

residence, place of management or any other similar criteria. This

the expression, however, does not include any person who is subjected to taxation in this

State only because of income from sources in that State or property There

located.



2. If the individual is under the provisions of paragraph 1, a resident of the

both of the Contracting States, the position specified in the following way:



and) it is assumed that this person is a resident of the State in which the

a permanent home; If he has a permanent home in both States, it is assumed that the

a resident of the State with which it has strong personal and economic relations

(Centre of vital interests);



(b)) if it cannot be determined which state the person Center

their vital interests or if it does not have a permanent home in any State

It is assumed that there is a resident of the State in which it is usually

resides;



(c)) If this person usually resides in both States, or in any

of them, it is assumed that there is a resident of the State of which he is a

National;



d) if that person is a national of both States or of any

of them, the competent authorities of the Contracting States shall adjust the question by mutual

by the agreement.



3. If a person other than an individual is subject to the provisions of paragraph 1,

a resident of both Contracting States, it is assumed that it is a resident of the

the State in which its place of effective management.



Article 5



Permanent establishment



1. the term "permanent establishment" means for the purposes of this agreement, the Permanent

place to do business, through which is wholly or partly

carried on the business.



2. the term "permanent establishment" includes especially:



and instead of keeping);



(b)) race;



(c));



(d) a factory;)



e) a workshop; and



f) mine, the site of diesel or gas, a quarry or any other place where

the benefits of natural resources.



3. the term "permanent establishment" also includes:



construction site, construction), Assembly or installation project or supervision with

associated, but only if such construction, project or supervision for more than

twelve months;



(b)) the provision of services, including consultancy or managerial services,

the enterprise of a Contracting State through employees or

other workers hired by the enterprise for such purpose, but only if

activities such as to insist on the territory of the other Contracting State after

one or more periods exceeding in the aggregate six months within any

the 12-month period.



4. Notwithstanding the preceding provisions of this article, assume that

the term "permanent establishment" shall not include:



and) device that is used only for the purpose of storage, display

or delivery of the goods belonging to the enterprise;



(b)) the supply of goods belonging to the enterprise solely for the purpose

storage, display or delivery;



(c)) the supply of goods belonging to the enterprise solely for the purpose

the processing of another undertaking;



d) permanent place to do business, solely for the purpose of purchasing

goods, or collecting information for the enterprise;



e) permanent place for business, solely for the purpose of

advertising, information, scientific research or similar

activities which have a preparatory or auxiliary to the business nature;



f) permanent place for business, solely for the performance of

any combination of activities mentioned in subparagraphs (a) to (e))), if

the overall activity of the fixed place of business resulting from this

the connection is of a preparatory or auxiliary character

.



5. Notwithstanding the provisions of paragraphs 1 and 2 person-other than

an independent representative, to whom paragraph 6 applies-is acting in a

a Contracting State on behalf of the enterprise and has, and usually uses the permission that


It allows you to enter into contracts on behalf of the company, it is considered that this

the enterprise has a permanent establishment in that State in relation to all activities,

This person performs for the enterprise if the activities of such person are not

limited to the activities listed in paragraph 4 which, if they were

exercised through a fixed place of business, would not based

from this fixed place of business a permanent establishment under for

the provisions of this paragraph.



6. Not considered that the enterprise has a permanent establishment in a Contracting State

just because in this State, carries on business through a

a broker, General Commission agent or any other independent

the representative, if such persons are acting within their proper operation.



7. the fact that a company which is a resident of a Contracting

State controls or is controlled by a company which is a resident of the other

Contracting State or that in that other State carries on business

(whether through a permanent establishment or otherwise), will not make itself from

either this company a permanent establishment of the other company.



Article 6



Income from immovable property



1. Income derived by a resident of a Contracting State from immovable

property (including income from agriculture or forestry) situated in the

the other Contracting State, may be taxed in that other State.



2. the term "immovable property" is of such importance that it under the

the law of the Contracting State in which such property is located. The term includes

in any case, accessories of immovable property, the living and the dead

inventory used in agriculture and forestry, rights to which it applies

the provisions of civil law relating to property, the right to the enjoyment of

of immovable property and rights to variable or fixed payments for unfair advantage

or consent to the mining of mineral deposits, sources and other

natural resources; ships, boats and aircraft shall not be regarded as immovable

asset.



3. The provisions of paragraph 1 shall apply to income derived from the direct use,

hire or any other manner of use of immovable property.



4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property

the assets of the company and to income from immovable property used for

the exercise of an independent profession.



Article 7



The profits of enterprises



1. The profits of an enterprise of a Contracting State shall be taxable only in that

State if the undertaking does not pursue its activities in the other Contracting State

through a permanent establishment that is located there. If

the enterprise carries on business in this way, the profits of the enterprise may be

taxed in the other State, but only to the extent that they can be

attributable to that permanent establishment.



2. If an enterprise of a Contracting State, carries on business in the

the other Contracting State through a permanent establishment that is there

placed, attach, subject to the provisions of paragraph 3 in any

Contracting State of such permanent establishment profits which could

so if it were a separate enterprise carried out the same or

similar activities under the same or similar conditions and was completely

independent contact with the enterprise of which it is a permanent establishment.



3. when calculating the profits of a permanent establishment shall be allowed to deduct the costs of

spent on the objectives of the permanent establishment, including Executive and

General administrative expenses, whether incurred in this way in the State

which the permanent establishment is situated or elsewhere.



4. If a Contracting State determine the gains that

to be attributed to a permanent establishment on the basis of allocation of the total

the profits of the enterprise to its various parts, nothing in paragraph 2 shall not preclude the

This Contracting State the profits to be taxed by the usual

the Division; the method of distribution must, however, be such that the result of the

in accordance with the principles laid down in this article.



5. no permanent establishment of nepřičtou gains based on the fact that

only goods for the company.



6. The profits to be attributed to a permanent establishment for purposes of

the preceding paragraphs shall each year, in the same way, if the

There are insufficient grounds for a different procedure.



7. where profits include the part of the income which are dealt with separately

in the other articles of this agreement, the provisions of those articles shall not affect the

the provisions of this article.



Article 8



International transport



1. Profits from the operation of ships, aircraft, road or railway

vehicles in international traffic shall be taxable only in the Contracting State,

in which the place of effective management of the enterprise.



2. If the place of effective management of shipping is on board

the ship, it is considered located in the Contracting State in which the

the home port of the ship, or, if there is no such home harbour, in the

Contracting State of which the operator of the ship is a resident.



3. The provisions of paragraph 1 shall also apply to profits derived from the participation in the

pool, joint operation or an international operating organization.



Article 9



Associated enterprises



1. If the



and the company) of a Contracting State participates directly or indirectly in the

management, control or capital of an undertaking of the other Contracting State, or



(b)) the same persons participate directly or indirectly in the management, control or

the assets of the enterprise of a Contracting State and enterprise of the other Contracting State

and if in these cases are both enterprises in their commercial or

bound by the terms of the financial relations which have negotiated or they were

stored and which differ from those which would have been agreed upon between the

independent enterprises, can any profits which would, but for those

conditions have been accrued to one of the enterprises, but due to these

conditions were not achieved, be included in the profits of this business and

subsequently taxed.



2. where a Contracting State includes in the profits of the enterprise of that State and

then tax the profits from which the enterprise of the other Contracting State

taxed in that other State and the profits following profits which are included

would have been achieved by the undertaking first-mentioned State if the conditions

agreed between the two companies, which would have been agreed upon between the

independent enterprises, adjusted appropriately, this second State the amount of tax saved

of such profits in that State. In determining such adjustment shall

due account of other provisions of this agreement and, if necessary,

the competent authorities of the Contracting States shall to this end consult each other.



3. The provisions of paragraph 2 shall not apply in the case of fraud, gross

negligence or wilful neglect.



Article 10



Dividends



1. dividends paid by a company which is a resident of a

of a Contracting State to a resident of the other Contracting State may be taxed in the

that other State.



2. However, such dividends may also be taxed in the Contracting State,

of which the company paying the dividends is a resident and according to the laws

laws of that State, but if the beneficial owner of the dividends is

a resident of the other Contracting State, the tax so charged shall not exceed:



and 5 per cent of the gross amount) of the dividends if the beneficial owner is

the company that directly owns at least 25 percent of the company's assets

paying the dividends;



b) 15 percent of the gross amount of the dividends in all other cases.

The competent authorities of the Contracting States shall by mutual agreement settle the mode

the application of these restrictions. This paragraph shall not affect the taxation of profits

the company, of which the dividends are paid.



3. the term "dividends" as used in this article means income from shares

or other rights, with the exception of receivables, with a share of the profits, as well as

income from other rights to companies which are subjected to the same

tax system, such as income from shares by the laws of the State whose

is a company that rozdílí profit, a resident.



4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of

of the dividends, being a resident of a Contracting State, carries on business in the

the other Contracting State of which he is a resident company paying

dividends, industrial or commercial activity through a fixed

the establishment, which is located there, or performs in that other State

independent profession from a permanent base located there and if the participation, for the

which the dividends are paid is effectively connected to such permanent establishment

or a permanent base. In such a case, the provisions of article 7

or article 14, depending on what matters.



5. Where a company which is a resident of a Contracting State,

achieves profits or income from the other Contracting State, that

the second State to tax dividends paid by the company, unless such

dividends are paid to a resident of that other State or to participate,

for which the dividends are paid is effectively binds to a permanent establishment

or a permanent base, which is located in that other State, nor

subject to the company's retained profits tax on retained earnings

the company, even if the dividends paid or the undistributed profits

consists wholly or partly of profits or income with a source in the

that other State.



Article 11



Interest



1. interest arising in a Contracting State and paid to a resident of the

of the other Contracting State may be taxed in that other State.




2. However, such interest may also be taxed in the Contracting State in which the

have a source, according to the laws of that State, but if the

beneficial owner of the interest is a resident of the other Contracting State, the tax

so charged shall not exceed 5 per cent of the gross amount of the interest. The competent authorities of

the Contracting States shall by mutual agreement settle the mode of application

the restrictions.



3. Notwithstanding the provisions of paragraph 2, interest arising in a will

a Contracting State and received and actually owned by the Government of the second

Contracting State, including lower administrative bodies and local authorities, or

the Central Bank of that State shall be exempt from taxation in the first-mentioned

Contracting State.



4. The term "interest" as used in this article means income from debt-claims

of any kind, whether or not a lien on

real estate or whether or not carrying a right to participate in the debtor's profits,

and in particular, income from government securities and income from bonds or

debentures, including premiums and prizes attaching to such a valuable

securities, bonds or debentures. Penalty charges for late payment shall

not be regarded as interest for the purpose of this article.



5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of

of the interest, being a resident of a Contracting State, carries on business in the other

the Contracting State in which they have interest, industrial or commercial source

activity through a permanent establishment situated therein, or

performs in that other State independent of the profession of a permanent base there

placed and if the claim from which the interest is paid,

actually attaches to such permanent establishment or fixed base. In such a

If the provisions of article 7 or article 14, depending on

What matters.



6. It is anticipated that interest to arise in a Contracting State when the

the payer is that State itself, a lower administrative unit, a local authority or

a resident of that State. However, if the payer of interest, whether he is or is not

a resident of a Contracting State, has in a Contracting State a permanent

establishment or a fixed base in connection with which there has been a debt of

which are interest paid, and such interest shall be charged to such permanent

establishment or fixed base, it is assumed that such interest should

a source in the State in which the permanent establishment or fixed base

located.



7. If the amount of interest that are applicable to the claim from which they are

paid, exceeds, due to the special relationship between the payer and the

the beneficial owner or between both of them and some other person,

the amount you would have been had given the Bill-to customer is the beneficial owner, if

There was no such relationship, the provisions of this article shall apply only to that

latter amount. The amount of the payments, which will be in excess

this case taxed in accordance with the laws of each Contracting

State with regard to the other provisions of this Treaty.



Article 12



License fees



1. Royalties arising in a Contracting State and paid to the

a resident of the other Contracting State may be taxed in that other

State.



2. However, Such royalties may also be taxed in the Contracting

State in which they arise, and according to the laws of that State,

But if the beneficial owner of the royalties is a resident of

of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross

the amount of the royalties. The competent authorities of the Contracting States shall

by mutual agreement the mode of application of this limitation.



3. the term "royalties" as used in this article means payments

of any kind received as a consideration for the use of, or the right to use

any copyright for literary, artistic or

scientific, including cinematograph films and films or recordings for

television or radio broadcasting, any patent, trade

mark, design or model, plan, secret formula or production

procedure or any industrial, commercial or scientific

device or information relating to experience gained in the

the field of industrial, commercial or scientific.



4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of

of the royalties, being a resident of a Contracting State,

carries on in the other Contracting State in which the royalties

source, industrial or commercial activity through a fixed

the establishment, which is located there, or performs in that other State

independent profession from a permanent base located there, and if the right or

assets that give the emergence of royalty actually bind to

such permanent establishment or fixed base. In that case, shall apply

the provisions of article 7 or article 14, depending on what matters.



5. It is assumed that the licence fees to arise in a Contracting State,

When the payer is that State itself, a lower administrative unit, a local authority

or a resident of that State. However, if the payer of royalties,

whether he is or is not a resident of a Contracting State, has in a Contracting

State a permanent establishment or a fixed base in connection with which it is established

the obligation to pay royalties, and these license fees go to the

borne by such permanent establishment or fixed base, it is assumed that

these license fees are to arise in the Contracting State in which the

permanent establishment or fixed base is situated.



6. If the amount of the license fees that are related to the use,

law or information for which they are paid, exceeds the due

the special relationship between the payer and the beneficial owner or between both of

them and some other person, the amount which would have been had given the Bill-to customer is

the beneficial owner, if it wasn't for such relationships, the

the provisions of this article to the latter amount. The amount of the

payments that it exceeds, in this case, will be taxed in accordance with the

the laws of each Contracting State, taking into account the other

the provisions of this agreement.



Article 13



Gains from the alienation of property



1. Gains derived by a resident of a Contracting State from the alienation of

immovable property referred to in article 6, which is located on the second

a Contracting State may be taxed in that other State.



2. Gains from the alienation of movable property forming part of the business property of a

a permanent establishment which an enterprise of a Contracting State in the other

Contracting State or of movable property belonging to the permanent base

that is a resident of a Contracting State in the other Contracting State for the

the purpose of the exercise of an independent profession, including gains from the alienation of such

a permanent establishment (alone or together with the whole enterprise) or of such a

fixed base, may be taxed in that other State.



3. Gains from the alienation of ships, aircraft, road or railway vehicles

operated in international traffic, or movable property, which is used

to the operation of such ships, aircraft, road or railway vehicles,

shall be taxable only in the Contracting State in which the place of

effective management of the enterprise.



4. Gains from the alienation of any property, other than that referred to in

paragraphs 1, 2 and 3, shall be taxable only in the Contracting State of which he is

alienator is a resident.



Article 14



An independent profession



1. Income derived by a resident of a Contracting State from the free

profession or other activities of an independent character, shall be subject to

taxable only in that State except in the following cases, when such

income may also be taxed in the other Contracting State:



and if you want this) resident regularly available in the other Contracting

State a permanent base for the purpose of carrying out its activities; in such a

the case of just such a part of the income which is attributable to that fixed base,

may be taxed in that other State; or



b) if his stay in the other State for a period or multiple periods

exceeds 183 days in the aggregate in any 12-month period; in

this case just a portion of the revenue derived from its activities

carried on in that other State, may be taxed in that other

State.



2. When calculating the period referred to in paragraph 1 (b). (b)) shall apply mutatis

the provisions of article 15, paragraph 2. 3.



3. the term "liberal profession" includes especially independent activity

scientific, literary, artistic, educational or teaching, as well as

the independent activities of physicians, lawyers, engineers, architects, dentists and

accounting experts.



Article 15



Employment



1. a salaries, wages and other similar remuneration derived by a resident of a

of a Contracting State by reason of employment, shall, subject to the provisions of

articles 16, 18 and 19 of the taxable only in that State unless the employment is not

exercised in the other Contracting State. If there is a job to be exercised,

the rewards from it may be taxed in that other State.



2. remuneration derived by a resident of a Contracting State by reason of the

employment exercised in the other Contracting State, shall be subject to whatever

the provisions of paragraph 1, taxable only in the first-mentioned State if

all of the following conditions are met:




and the recipient) is employed in other State for a period or multiple periods

not exceeding in the aggregate 183 days in any 12-month period

starting or ending in the fiscal year concerned, and



(b)) the rewards are paid by the employer or by the employer, that

is not a resident of the other State, and



(c) the remuneration is not borne by) of a permanent establishment or a fixed base, which has

employer in the other State.



3. The counting period referred to in paragraph 2 (a). and) include

on the following days:



and all the days of physical presence), including arrivals and departures, and



b) days spent outside the State activities such as Saturday and Sunday, the national

holidays, vacations, and business travel directly related to employment

the recipient in that State, which has been in operation on the territory of that

State.



4. the term "employer" referred to in paragraph 2 (a). (b)) identifies the person

who has the right to work and that carries the responsibility and risk

associated with the performance of the work.



5. Notwithstanding the preceding provisions of this article may be rewards

received because of employment exercised aboard a ship, aircraft, in

road or rail vehicle operated in international traffic

taxed in the Contracting State in which the place of effective management

of the business.



Article 16



Royalties



Directors ' fees and other similar payments derived by a resident of a Contracting

the State as a member of the management board or any other similar authority

a company which is a resident of the other Contracting State, may be

taxed in that other State.



Article 17



Artists and athletes



1. Income derived by a resident of a Contracting State as to the

public entertainer, such as a theatre, film, radio or

television artist, or a musician, or as an athlete of such personally

activities in the other Contracting State, may be, regardless of the

the provisions of articles 14 and 15 of the taxed in that other State.



2. If the income from the activities carried out by the artist in person or

athlete accrues not artists or athletes, but to another person,

This revenue may be, notwithstanding the provisions of articles 7, 14 and 15

taxed in the Contracting State in which the activities of the artist or

athletes performed.



3. The provisions of paragraphs 1 and 2 shall not apply if the activities carried out by

in one Contracting State are mainly financed by public funds

of the other Contracting State or an administrative subdivision or a local sub-district

the authority of this State. Income derived from such activities shall be subject to the

this case taxable only in that other Contracting State.



Article 18



Board



Pensions and other similar salaries paid to a resident of a Contracting State

due to past employment shall, subject to the provisions of article

19 para. 2 taxable only in that State.



Article 19



Public function



1.



and Remuneration other than pensions) paid by one Contracting State or lower

administrative unit or a local authority thereof to an individual in

services rendered to that State or an administrative subdivision or a local

the authority shall be taxable only in that State.



(b) However, Such remuneration) shall be taxable only in the other Contracting State,

If the services are rendered in that State and the individual who

is a resident of this State:



(i) is a national of that State; or



(ii) did not become a resident of that State only because of the proof of these

services.



2.



and pension paid by one) of any Contracting State or lower administrative

Department or local authority thereof or payable out of funds that

set up the physical person for services rendered to that State or an administrative

subdivision or authority shall be taxable only in that State.



(b) However, Such pension) shall be taxable only in the other Contracting State,

If the individual is a resident of, and a national of that

State.



3. the provisions of articles 15, 16 and 18 shall apply to remuneration and pensions for services

proven in the context of industrial or commercial activities carried out by

any Contracting State or a political subdivision or local

the authority of this State.



Article 20



Students



Payments which a student or an apprentice who is, or immediately before the

arriving in one Contracting State he was a resident of the other Contracting

State and who is present in the first-mentioned State solely for the purpose of its

education or training, receives for the purpose of reimbursement of the costs of their diet,

education or training, are not subject to tax in that State in

provided that such payments arise from sources outside that State.



Article 21



Other revenue



1. Part of the income of a resident of a Contracting State, wherever

anywhere, which are not dealt with in the foregoing articles of this agreement,

shall be taxable only in that State.



2. The provisions of paragraph 1 shall not apply to income, other than income from

immovable property, which is defined in article 6 (1). 2 If the

the recipient of such income, being a resident of a Contracting State,

carries on in the other Contracting State having an industrial or commercial activity

through a permanent establishment situated therein, or performs

in that other State independent of the profession of a permanent base located there

and if the right or property in respect of which the income is paid is effectively

attaching to such permanent establishment or fixed base. In this case,

the provisions of article 7 or article 14, depending on which case

it comes.



Article 22



Property



1. Capital represented by immovable property referred to in article 6, which

own a resident of a Contracting State and which is located on the second

a Contracting State may be taxed in that other State.



2. Capital represented by movable property that is part of the business

property of a permanent establishment which an enterprise of a Contracting State in the

the other Contracting State or movable property, which belongs to the Permanent

the base, which is a resident of a Contracting State in the other Contracting

State in order to exercise an independent profession, may be taxed in the

that other State.



3. Capital represented by ships, aircraft, road or railway

vehicles operated in international traffic and movable property that

are used to the operation of such ships, aircraft, road or railway

vehicles shall be subject to taxation only in the Contracting State in which the place of

effective management of the enterprise.



4. All other elements of property of a resident of a Contracting State shall be subject to

taxable only in that State.



Article 23



Elimination of double taxation



1. where a resident of a Contracting State derives income or owns

assets that may be in accordance with the provisions of this agreement, taxed

the other Contracting State, the first-mentioned State shall allow:



and) reduce income tax for this resident, an amount equal to the tax on

income paid in that other State;



(b)) to reduce the property tax of that resident, an amount equal to the tax on

the property paid in that other State.

The amount by which the tax decrease, however, in no case shall not exceed that part of the

income taxes or property taxes, depending on what matters,

calculated before the reduction, that fairly falls on revenue or

property which may be taxed in that other State.



2. where, in accordance with any provision of the contract, income

received or property owned by a resident of a Contracting State is

be exempt from tax in that State, such State may nevertheless, in calculating the

the amount of tax on the remaining income or property of such resident, take into

account the exempted income or property.



Article 24



Prohibition of discrimination



1. nationals of a Contracting State shall not be subjected in the

the other Contracting State to any taxation or any connected therewith

United, which is other or more burdensome than the taxation and connected with it

the obligations to which they are or may be subjected by nationals

This second State, in particular with respect to residence, in

the same situation. This provision shall, notwithstanding the provisions of article 1 of

also apply to persons who are not residents of one or both of the

of the Contracting States.



2. the taxation on a permanent establishment which an enterprise of a Contracting State in the

the other Contracting State, that other State will not be less favourable than

taxation of enterprises of that other State carrying out the same activities.

This provision shall not be construed as an obligation of a Contracting State,

admitting to residents of the other Contracting State any personal relief,

discounts and reductions because of the status or obligations to the family,

which it grants to its own residents.



3. If you do not apply the provisions of article 9, paragraph 1. 1, article 11

paragraph. 7 or article 12 para. 6, interest, royalties and other

expenses paid by the enterprise of a Contracting State to a resident of the other

Contracting State deductible for purposes of determining taxable profits

of the undertaking under the same conditions as if they had been paid to the

a resident of the first-mentioned State. Similarly, any debts of an undertaking

of a Contracting State to a resident of the other Contracting State shall be

for the purposes of establishing the taxable assets of the undertaking,


under the same conditions as if they had been contracted to a resident of the first-

of that State.



4. enterprises of a Contracting State, the capital of which is wholly or partly,

directly or indirectly owned or controlled by one or more

residents of the other Contracting State, shall not be subjected in the first-mentioned

Contracting State to any taxation or any requirement connected therewith

United, which is other or more burdensome than the taxation and connected with it

the obligations to which they are or may be subject to other similar

enterprises of the first-mentioned State.



5. the provisions of this article shall, notwithstanding the provisions of article 2 of

apply to taxes of every kind and name.



Article 25



Resolving cases by agreement



1. where a person considers that the actions of one or both of the Contracting

States lead or lead it to taxation not in accordance with the

the provisions of this Treaty, may, notwithstanding the remedies that

under the national laws of those States, present your

the case to the competent authority of the Contracting State of which he is a resident of, or

If her case falls under article 24, paragraph 1. 1, the Office of a Contracting State,

of which he is a national. The case must be presented within three years from the

the first notification of the measure to taxation not in accordance with the

provisions of the Treaty.



2. If the competent authority of the objection to be justified and

If it is not itself able to find a satisfactory solution, it will try to

case solved by mutual agreement with the competent authority of the other Contracting

the State so as to avoid taxation which is not in accordance with the Treaty.

Any agreement reached will be made without regard to any

the time limits in the domestic law of the Contracting States.



3. the competent authorities of the Contracting States shall endeavour to resolve by mutual

the agreement any difficulties or doubts that might arise in

the interpretation or application of the Treaty. They may also consult together for the

the purpose of the Elimination of double taxation in cases not covered by the contract.



4. the competent authorities of the Contracting States may come in direct contact with a view to

reaching an agreement in the sense of the preceding paragraphs. If oral

Exchange of views appears to be effective for the achievement of the agreement, can such exchange

opinions to take place through the Commission, composed of representatives of

the competent authorities of the Contracting States.



Article 26



The exchange of information



1. the competent authorities of the Contracting States shall exchange such information,

What are necessary for the implementation of the provisions of this agreement or

the national legislation of the Contracting States, which apply to

the taxes which are the subject of the contract, if the taxation thereunder is not in

contrary to the Treaty. Exchange of information is not restricted by article 1. All

information received by a Contracting State will be kept confidential in the same

manner as information received under national law

of that State and shall be disclosed only to persons or authorities (including the

courts and administrative authorities), dealing with the charge of the assessment or collection of

the taxes to which the Agreement applies, the enforcement or prosecution in

relating to such taxes, or deciding on appeals in respect of those

taxes. Such persons or authorities shall use the information only for such purposes.

They may disclose the information in public court proceedings or in

legal decisions.



2. The provisions of paragraph 1 shall not be in any way interpreted as

store one of the Contracting States the obligation:



and perform administrative measures) that would infringe on the laws and

the administrative practice of that or of the other Contracting State;



(b)) to provide information that could not be obtained on the basis of the

the laws or in the normal course of administrative proceedings of this or the other

Contracting State;



c) to supply information which would disclose any trade,

corporate, industrial, commercial or professional secret or of a commercial

procedure, or information, the disclosure of which would be contrary to the public

policy.



Article 27



Members of diplomatic missions and consular officials



Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions

or consular officials attributed to them on the basis of the General

rules of international law or under the provisions of the Special

agreements.



Article 28



Entry into force



1. the Contracting States shall notify each other that the constitutional requirements for the entry into

into force of this agreement have been fulfilled.



2. the contract shall enter into force on the day of the later notification referred to in

paragraph 1 and its provisions shall be made:



and) with regard to taxes withheld at source, on income paid or

attributed to a 1. January or later in the calendar year following the

year in which the Agreement enters into force;



(b)) in respect of other taxes on income and property taxes, to revenue or

property for each tax year beginning with 1. January or later in

calendar year following the year in which the Agreement enters

force.



3. the provisions of the Treaty between the Czechoslovak Socialist Republic and the

The Socialist Federal Republic of Yugoslavia to avoid double

taxation with respect to taxes on income and on capital signed at Prague on 2.

November 1981 shall cease to perform, in respect of any Czech

or the Slovenian tax relating to income or assets for which

begins to execute this agreement, in accordance with the provisions of paragraph 2.



Article 29



Notice of termination



This agreement shall remain in force until denounced by one of the

of the Contracting States. Each Contracting State may, through the diplomatic channel administration

written notice to terminate the contract for at least six months before the end of

each calendar year following after the period of five years from the date of

which the contract enters into force. In this case, the contract

cease to apply:



and) with regard to taxes withheld at source, on income paid or

attributed to a 1. January or later in the calendar year following the

year in which the notice of termination has been given;



(b)) in respect of other taxes on income and property taxes, to revenue or

property for each tax year beginning with 1. January or later in

calendar year following the year in which the notice of termination has been given.



In witness whereof, the duly authorised thereto, have signed this agreement.



Done at Ljubljana on 13 November. June 1997, in two original copies in the

Czech, Slovenian and English languages, all the texts are

authentic. In the case of conflict between the Czech and the Slovenian text will

the decisive English text.



For the Czech Republic:



doc. Ing. Josef Zieleniec, CSc. v. r.



Deputy Prime Minister and Minister for Foreign Affairs



For the Republic of Slovenia



Zoran Thaler in r.



Minister of Foreign Affairs