(Article 233(4)(b) of the Code, Articles 191, 194 and 195 of this Regulation and Articles 313, 315 and 316 of Implementing Regulation (EU) 2015/2447)
(člen 233(4)(b) zakonika, členi 191,194 in 195 te uredbe ter členi 313, 315 in 316 Izvedbene uredbe (EU) 2015/2447 )