In cases where the generation, processing, and provision of electricity, fossil fuels, and drinking water is the primary economic activity of certain divisions of an undertaking, the taxpayer shall not have the right to request the consideration of these divisions in the establishment of its sustainability allowance.
Če je ustvarjanje, predelava in zagotavljanje električne energije, fosilnih goriv ali pitne vode primarna gospodarska dejavnost nekega oddelka podjetja, davčni zavezanec nima pravice zaprositi za obravnavo tega oddelka pri določanju davčne ugodnosti za trajnost.