proceeds from a disposal of shares, provided that the taxpayer has maintained a minimum holding of 10 % in the capital or 10 % of the voting rights of the company, with the exception of proceeds resulting from a disposal of shares held for trading as referred to in Article 21(3) and of shares held by life insurance undertakings in accordance with point (b) of Article 28;
iztržki od odtujitve deležev, če ima davčni zavezanec najmanj 10-odstotni delež v kapitalu ali 10 % glasovalnih pravic družbe, z izjemo iztržkov od odtujitve deležev v posesti za trgovanje v skladu s členom 21(3) in deležev v posesti življenjskih zavarovalnic v skladu s točko (b) člena 28;