If the jurisdiction of the payer is a Member State, that Member State should deny the deduction of the payment from the taxable base to the extent of the mismatch on the basis of Article 9, paragraph 2 (i).
Če je jurisdikcija plačnika država članica, bi morala ta država članica zavrniti odbitek plačila od davčne osnove v obsegu neskladja na podlagi člena 9(2)(i).