received profit distributions, provided that the taxpayer maintains a minimum holding of 10 % in the capital or 10 % of the voting rights of the distributing company, with the exception of profit distributions from shares held for trading as referred to in Article 21(4) and profit distributions received by life insurance undertakings in accordance with point (c) of Article 28;
prejeti razdeljeni dobiček, če ima davčni zavezanec najmanj 10-odstotni delež v kapitalu ali 10 % glasovalnih pravic družbe izplačnice, z izjemo razdelitve dobička od deležev v posesti za trgovanje v skladu s členom 21(4) in razdelitve dobička, ki ga prejmejo življenjske zavarovalnice v skladu s točko (c) člena 28;