In addition to Articles 30 to 40, the following rules shall apply in connection with the depreciation of fixed assets which transition from national corporate tax law to the system of the tax base:
Poleg členov 30 do 40 se v zvezi z amortizacijo osnovnih sredstev, ki preidejo z nacionalne zakonodaje o obdavčitvi dohodkov pravnih oseb na sistem davčne osnove, uporabljajo naslednja pravila: