the losses of a taxpayer returning to national corporate tax law shall be carried forward and be set off in accordance with the national corporate tax law becoming applicable, as if those losses had arisen while the taxpayer was subject to that law.
izgube davčnega zavezanca, za katerega se ponovno začne uporabljati nacionalna zakonodaja o obdavčitvi dohodkov pravnih oseb, se prenesejo naprej in pobotajo v skladu s to nacionalno zakonodajo, kot da bi nastale, ko se je za davčnega zavezanca uporabljala zadevna zakonodaja.