Thus, it would be essential to ensure that the system does not suffer cascading effects and to this end, it would be necessary to exclude the tax value of a taxpayer's participations in associated enterprises.
Zato bi bilo nujno zagotoviti, da sistem ne trpi zaradi kaskadnih učinkov, pri čemer bi bilo treba v ta namen izključiti davčno vrednost deležev davčnega zavezanca v povezanih podjetjih.