In accordance with the decision of the Parliament:

ARTICLE 1 (29.12.1988/1)

The result of the reduction in the contribution of the group and the income of the transferee shall be governed by this law.

ARTICLE 2

For the purposes of the enterprise, concreation means a non-capital contribution by a limited company or cooperative of a limited company or cooperative to another limited company or cooperative which does not constitute a capital investment; The Law on taxation (160/68) To reduce the result.

ARTICLE 3

If a domestic public limited company or a cooperative (parent entity) owns at least nine tenths of the share capital or share capital of the other resident stock company or cooperative (subsidiary), the parent entity may deduct its A group contribution to the taxable income of the company. The amount of the consolidated group allowance shall be considered to be the taxable income of the subsidiary. (30.12.1992/1540)

The subsidiary is also considered to be a subsidiary of a limited liability company or cooperative whose share capital or share is owned by a parent entity with one or more subsidiaries of at least nine tenths.

Paragraph 1 shall apply mutatis mutandis to the group grant which the subsidiary has carried out by the subsidiary to its parent or to another subsidiary of the mother community.

§ 4

The group's contribution shall be read in the taxable amount and in the tax year of the beneficiary in the tax year in which it was carried out.

§ 5

The taxable person shall have the right to deduct only if the corresponding expenditure and income is accounted for in the accounts of the giver and the beneficiary.

ARTICLE 6 (30.12.1992/1540)

The group allowance shall not exceed the performance of the business before the reduction of the group grant.

§ 6a (30.12.1992/1540)

Article 6a has been repealed by L 30.12.1992/1540 .

§ 7

In addition, as a condition for handling the grant, the group grant shall:

(1) that the group relationship between the giver and the recipient within the meaning of Article 3 has taken the whole tax year;

(2) that the financial statements of both the giver and the recipient end at the same time if the Accounting Board has not issued the (734/78) in Chapter 11, Section 10 , and

3) that neither the provider nor the beneficiary is a deposit bank or a credit, insurance or pension institution within the meaning of the Law on the taxation of business income. (30.12.1992/1540)

§ 8

This Act shall enter into force on 1 January 1987.

The law applies for the first time in the taxation of 1987.

HE 92/86, the yyyy. 50/86, svk.M. 111/86