Uradni list

Številka 24
Uradni list RS, št. 24/2010 z dne 22. 3. 2010
Uradni list

Uradni list RS, št. 24/2010 z dne 22. 3. 2010

Kazalo

20. Zakon o ratifikaciji Sporazuma med Vlado Republike Slovenije in Vlado Ruske federacije o sodelovanju pri gradnji in delovanju plinovoda na ozemlju Republike Slovenije (BRUPOS), stran 283.

Na podlagi druge alinee prvega odstavka 107. člena in prvega odstavka 91. člena Ustave Republike Slovenije izdajam
U K A Z
o razglasitvi Zakona o ratifikaciji Sporazuma med Vlado Republike Slovenije in Vlado Ruske federacije o sodelovanju pri gradnji in delovanju plinovoda na ozemlju Republike Slovenije (BRUPOS)
Razglašam Zakon o ratifikaciji Sporazuma med Vlado Republike Slovenije in Vlado Ruske federacije o sodelovanju pri gradnji in delovanju plinovoda na ozemlju Republike Slovenije (BRUPOS), ki ga je sprejel Državni zbor Republike Slovenije na seji 4. marca 2010.
Št. 003-02-3/2010-13
Ljubljana, dne 12. marca 2010
dr. Danilo Türk l.r.
Predsednik
Republike Slovenije
Z A K O N
O RATIFIKACIJI SPORAZUMA MED VLADO REPUBLIKE SLOVENIJE IN VLADO RUSKE FEDERACIJE O SODELOVANJU PRI GRADNJI IN DELOVANJU PLINOVODA NA OZEMLJU REPUBLIKE SLOVENIJE (BRUPOS)
1. člen
Ratificira se Sporazum med Vlado Republike Slovenije in Vlado Ruske federacije o sodelovanju pri gradnji in delovanju plinovoda na ozemlju Republike Slovenije, podpisan v Moskvi 14. novembra 2009.
2. člen
Sporazum se v izvirniku v slovenskem in angleškem jeziku glasi:(*)
S P O R A Z U M
MED VLADO REPUBLIKE SLOVENIJE IN VLADO RUSKE FEDERACIJE O SODELOVANJU PRI GRADNJI IN DELOVANJU PLINOVODA NA OZEMLJU REPUBLIKE SLOVENIJE
Vlada Republike Slovenije in Vlada Ruske federacije, v nadaljevanju pogodbenici, sta se:
– da bi prispevali k razvoju obojestransko koristnega sodelovanja v energetiki in med drugim pri zagotavljanju stabilnih dobav zemeljskega plina iz Ruske federacije v Republiko Slovenijo in druge evropske države,
– v prizadevanjih za izboljšanje energetske varnosti Republike Slovenije in Ruske federacije kakor tudi drugih evropskih držav z razvejanjem dobavnih poti zemeljskega plina na evropske trge in da bi pozitivno vplivali na gospodarski razvoj,
– ob podpori gradnje novega plinovodnega sistema za tranzit in dobave zemeljskega plina v evropske države,
– v želji, da bi ustvarili razmere za projektiranje, gradnjo in delovanje omenjenega plinovodnega sistema v skladu z zakonodajo obeh pogodbenic in mednarodnimi sporazumi, katerih udeleženki sta Republika Slovenija in Ruska federacija,
– ob upoštevanju Konvencije med Vlado Republike Slovenije in Vlado Ruske federacije o izogibanju dvojnemu obdavčevanju dohodka in premoženja, ki je bila podpisana 29. septembra 1995, ter Sporazuma med Vlado Republike Slovenije in Vlado Ruske federacije o spodbujanju in medsebojni zaščiti naložb, ki je bil podpisan 8. aprila 2000,
dogovorili:
1. člen
Izrazi, uporabljeni v besedilu tega sporazuma, pomenijo:
– »plinovodni sistem« je nov plinovodni sistem za tranzit in dobavo zemeljskega plina iz Ruske federacije čez Črno morje in ozemlja drugih držav, kar za Republiko Slovenijo pomeni možnost za dodatno dobavo zemeljskega plina;
– »plinovod« je nov plinovod kot del plinovodnega sistema, ki poteka po ozemlju Republike Slovenije;
– »projekt« pomeni projektiranje, gradnjo in delovanje plinovoda;
– »obstoječi plinovod« je prenosno omrežje zemeljskega plina na ozemlju Republike Slovenije, ki je v lasti in/ali upravljanju Geoplina plinovodi, d. o. o., z dnem začetka delovanja plinovodnega sistema;
– »ustanovitelja« sta »Geoplin plinovodi, d. o. o.« (Republika Slovenija) (v nadaljevanju slovenski ustanovitelj) in odprta delniška družba »Gazprom« (Ruska federacija) (v nadaljevanju ruski ustanovitelj);
– »podjetje« je družba, registrirana in s sedežem v Republiki Sloveniji, ki jo ustanovita ustanovitelja za projektiranje, gradnjo in upravljanje plinovoda;
– »študija izvedljivosti« so raziskave pred projektiranjem plinovoda, ki jih izvedeta ustanovitelja zaradi ugotovitve tehnične, okoljske, gospodarske in finančne upravičenosti gradnje plinovoda in/ali zaradi presoje smotrnosti uporabe obstoječega plinovoda za izvedbo projekta.
2. člen
Podjetje opravlja svojo dejavnost na območju Republike Slovenije v skladu s pravom v Republiki Sloveniji in z zahtevami, ki veljajo za operaterje prenosnega sistema (zlasti njihovo certificiranje), in s tem sporazumom.
Podjetje ima v lasti plinovod in drugo premoženje ter objekte, ki jih zgradi in/ali pridobi med opravljanjem poslovnih dejavnosti.
Omenjena lastnina podjetja ne more biti predmet razlastitve, nacionalizacije ali kakršnih koli drugih ukrepov, katerih posledice bi bile enake razlastitvi ali nacionalizaciji, razen če so taki ukrepi potrebni zaradi zemljišč, potrebnih za gradnjo javne infrastrukture v Republiki Sloveniji, in se izvedejo brez škode za projekt ob upoštevanju načela sprotne, ustrezne in dejanske odškodnine.
3. člen
Deleži ustanoviteljev v osnovnem kapitalu podjetja so:
– slovenski ustanovitelj – 50 odstotkov,
– ruski ustanovitelj – 50 odstotkov.
Do ustanovitve podjetja vse dogovorjene stroške v zvezi s projektom, vključno s stroški izdelave študije izvedljivosti, krijeta ustanovitelja v skladu z deležema, navedenima zgoraj.
Po ustanovitvi podjetja vsak ustanovitelj samostojno zagotavlja financiranje dejavnosti podjetja v skladu s svojim deležem v osnovnem kapitalu podjetja.
Novi delničarji lahko vstopajo v podjetje. Ustanovitelja odločitve o tem sprejmeta skupaj na podlagi načel korporativnega upravljanja. Vsaka odločitev slovenskega ustanovitelja v zvezi s tem zahteva predhodno soglasje slovenske pogodbenice.
4. člen
Pogodbenici se dogovorita, da bo zmogljivost plinovoda okrog 8 milijard standardnih kubičnih metrov zemeljskega plina letno. Parametre plinovoda in potrebno infrastrukturo ob upoštevanju možnosti za uporabo obstoječega plinovoda bosta ustanovitelja podrobneje opredelila na podlagi rezultatov študije izvedljivosti. Na njihovi podlagi ustanovitelja skupaj sprejmeta odločitev o ustanovitvi podjetja, projektiranju in gradnji plinovoda.
Na predlog podjetja slovenska pogodbenica sprejme odločitev o trasi plinovoda na območju Republike Slovenije v najkrajšem mogočem času v skladu z veljavno zakonodajo Republike Slovenije ob upoštevanju Strategije prostorskega razvoja Republike Slovenije.
5. člen
Pogodbenici se dogovorita, da bosta ustanovitelja pripravila študijo izvedljivosti najpozneje do 30. junija 2011. Ustanovitelja odločitev o gradnji plinovoda sprejmeta v največ 27 mesecih od dneva prejema dokončane študije izvedljivosti na podlagi njenih rezultatov.
Eden od pogojev za začetek gradnje plinovoda je sklenitev dolgoročne pogodbe za prenos zemeljskega plina po plinovodu v količinah, določenih v skladu s 4. členom tega sporazuma, med podjetjem in ruskim ustanoviteljem ali pravno osebo, ki jo določi ruski ustanovitelj.
6. člen
Pogodbenici si na primeren način prizadevata zagotoviti, da plinovodni sistem postane projekt čezevropskega energetskega omrežja, da bodo izkoristili vse prednosti, dodeljene podobnim projektom za prenos plina.
7. člen
Slovenska pogodbenica zagotavlja vso potrebno pomoč pri pridobivanju izjeme glede dostopa tretjih strani in pravil reguliranja tarif v zvezi z zmogljivostjo plinovoda in glede pravil ločevanja prenosnih sistemov in operaterjev prenosnih sistemov, da bi zagotovila izvedbo projekta.
Pod pogojem pridobitve izjeme iz tega člena (če in ko to zahteva pravo v Republiki Sloveniji):
– naloge operaterja prenosnega sistema plinovoda opravlja podjetje;
– tarife za uporabo plinovoda določi podjetje v skladu s pravom v Republiki Sloveniji.
Pravica dodeljevanja zmogljivosti plinovoda v skladu s pravom v Republiki Sloveniji pripada podjetju.
Če se ustanovitelja odločita za uporabo obstoječega plinovoda za tranzit zemeljskega plina v skladu s 4. členom tega sporazuma, ruski ustanovitelj ali pravna oseba, ki jo določi ruski ustanovitelj, z operaterjem prenosnega sistema sklene dolgoročno pogodbo o prenosu dogovorjenih količin zemeljskega plina po obstoječem plinovodu.
8. člen
Slovenska pogodbenica zagotovi vse potrebne razmere za poln in neoviran prenos zemeljskega plina po plinovodu, in če je tako sklenjeno, po obstoječem plinovodu v skladu s sklenjenimi pogodbami.
Ruski ustanovitelj po tržnih pogojih zagotovi dodatne dobave zemeljskega plina iz Ruske federacije v Republiko Slovenijo po plinovodnem sistemu, in če je tako sklenjeno, po obstoječem plinovodu.
9. člen
Pogodbenici zagotavljata pomoč ustanoviteljema in podjetju pri pridobivanju vseh potrebnih dovoljenj in soglasij, povezanih z izvedbo projekta, pod pogoji, ki jih določa pravo zadevne države, kakor tudi pri dobavah potrebnih naprav in opreme, opravljanju gradbenih del in drugih storitev, potrebnih za izvedbo projekta.
Podjetje z razpisi izbere izvajalce, dobavitelje materialno-tehničnih sredstev in storitvene organizacije, potrebne za izvedbo projekta.
Pogodbenici v skladu s pravom držav pogodbenic zagotavljata poenostavljene postopke za prehod državnih meja držav pogodbenic za strokovnjake, material, gradbeno-montažno opremo, potrebno za izvedbo projekta.
10. člen
Slovenska pogodbenica zagotavlja razmere, ki podjetju omogočajo, da v skladu s pravom v Republiki Sloveniji pridobi dovoljenja za gradnjo in delovanje plinovoda, vključno s pravicami za uporabo zemljišč.
11. člen
Da bi povečala gospodarsko učinkovitost izvedbe projekta, slovenska pogodbenica podjetju zagotavlja najugodnejšo carinsko in davčno obravnavo v skladu s pravom v Republiki Sloveniji, ki vključuje zlasti pospešitev postopkov za vračilo zneskov, plačanih v zvezi z davkom na dodano vrednost za blago in storitve, potrebne za gradnjo in delovanje plinovoda.
12. člen
Dejavnosti podjetja, ustanoviteljev in izvajalcev, ki sodelujejo pri projektu, se obdavčijo na podlagi prava države pogodbenice, na ozemlju katere se opravlja ta dejavnost.
Dejavnosti podjetja, ustanoviteljev in izvajalcev, ki sodelujejo pri projektu, se obdavčijo na podlagi načel nediskriminacije, poštenosti in preglednosti obravnave. Pri omenjenem obdavčenju zagotavlja slovenska pogodbenica podjetju, ustanoviteljem in izvajalcem, ki sodelujejo pri projektu, najugodnejšo davčno obravnavo v skladu s pravom v Republiki Sloveniji in ne bo predpisala novih posebnih davkov, ki bi posebej veljali samo za projekt.
Če pa bi poznejše spremembe davčne zakonodaje v Republiki Sloveniji imele za posledico višjo davčno obveznost podjetja, slovenska pogodbenica podjetju nemudoma, ustrezno in učinkovito nadomesti razliko med zneskom dobička po obdavčitvi, ki bi bil dosežen pred spremembo davčne zakonodaje v Republiki Sloveniji, ali zneskom razumnega dobička po obdavčitvi v tem sektorju, upoštevajoč nižji znesek, in zneskom zmanjšanega dobička po obdavčitvi, ki je bil dejansko dosežen po spremembi zakonodaje. Ta nadomestitev mora biti v skladu s pravili o državnih pomočeh, ki veljajo v Republiki Sloveniji.
Za namene tega člena izraz »razumni dobiček po obdavčitvi v tem sektorju« pomeni povprečni donos na vloženi kapital v sektorju operaterjev prenosnih sistemov zemeljskega plina v Evropski uniji ob upoštevanju izračuna donosnosti primerljivih projektov za zadnja tri leta, za katera so podatki na razpolago.
Za namene tega člena izraz »višja davčna obveznost podjetja« pomeni naložitev novih davkov, dajatev in pristojbin in/ali drugih podobnih plačil in/ali povečanje davčnih stopenj in zneska dajatev in pristojbin in/ali drugih podobnih plačil.
Ta člen se uporablja samo za obdavčenje dejavnosti, ki se nanašajo na izvajanje projekta.
13. člen
Za izvajanje tega sporazuma sta pooblaščena:
– za slovensko pogodbenico – Ministrstvo za gospodarstvo Republike Slovenije;
– za rusko pogodbenico – Ministrstvo za energetiko Ruske federacije.
Ob spremembi pooblaščenega organa mora pogodbenica o tem takoj po diplomatski poti obvestiti drugo pogodbenico.
14. člen
Ob nastanku okoliščin, ki eni od pogodbenic preprečujejo izpolnjevanje njenih obveznosti ali če se pojavijo nesoglasja v zvezi s tem sporazumom, se pooblaščena organa pogodbenic posvetujeta, da bi dosegla sprejemljive rešitve za premostitev nastalih okoliščin ali nesoglasij, ter da se zagotovi izvajanje tega sporazuma.
Nesoglasja med pogodbenicama zaradi razlage in/ali uporabe določb tega sporazuma, ki se ne uredijo s posvetovanjem med pooblaščenima organoma pogodbenic, pogodbenici rešujeta s pogajanji, o čemer se sestavi ustrezen zapisnik.
15. člen
Določbe tega sporazuma ne vplivajo na pravice in obveznosti pogodbenic iz drugih mednarodnih sporazumov, katerih pogodbenici sta.
Ta sporazum ne vpliva na pravice in obveznosti ene ali druge države pogodbenice, ki izhajajo iz članstva v organizaciji za regionalno gospodarsko povezovanje.
Sklicevanje ene ali druge pogodbenice na ta člen po tem sporazumu ne vpliva na:
– izpolnjevanje obveznosti te pogodbenice po tem sporazumu, če in v obsegu, v katerem okoliščine, ki so povzročile omenjeno sklicevanje in ji preprečujejo izpolnjevanje teh obveznosti, prenehajo obstajati,
– nadomestitev materialne škode s strani pogodbenice, ki jo je povzročila drugi pogodbenici ali podjetju s svojim ravnanjem ali opustitvijo dejanja zaradi omenjenega sklicevanja. Materialna škoda ne sme presegati zneska neposredne naložbe v projekt, ki ni povrnjen z njegovo uporabo.
16. člen
Pogodbenici nista odgovorni za obveznosti podjetja in njegovih ustanoviteljev, ki izhajajo iz sodelovanja pri projektu.
17. člen
Ta sporazum začne veljati prvi dan naslednjega meseca, ko pogodbenici po diplomatski poti prejmeta zadnje pisno uradno obvestilo o tem, da sta vsaka v svoji državi izvedli notranje pravne postopke, potrebne za njegovo uveljavitev, in velja 30 let.
Po poteku tega roka se ta sporazum samodejno podaljšuje za 5-letna obdobja, razen če ena pogodbenica ne obvesti druge pogodbenice najpozneje v 9 mesecih pred potekom navedenega roka o tem, da namerava odpovedati sporazum. Tako pisno uradno obvestilo se pošlje po diplomatski poti.
Če ustanovitelja ne sprejmeta pozitivne odločitve o gradnji plinovoda do 1. oktobra 2013, ta sporazum preneha veljati, razen če se pogodbenici ne dogovorita drugače.
Določbe tega sporazuma se lahko spremenijo s pisnim soglasjem obeh pogodbenic. Vse spremembe tega sporazuma začnejo veljati skladno s prvim odstavkom tega člena.
Prenehanje veljavnosti tega sporazuma ne vpliva na izpolnjevanje obveznosti, ki izhajajo iz dogovorov (pogodb), sklenjenih med njegovo veljavnostjo.
Sestavljeno v Moskvi 14. novembra 2009 v dveh izvodih v slovenskem, ruskem in angleškem jeziku, pri čemer so vsa tri besedila enako verodostojna. Ob razlikah pri razlagi določb tega sporazuma se uporablja besedilo v angleškem jeziku.
Za Vlado Za Vlado
Republike Slovenije Ruske federacije
Matej Lahovnik l.r. Sergej Šmatko l.r.
A G R E E M E N T
BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SLOVENIA AND THE GOVERNMENT OF THE RUSSIAN FEDERATION ON COOPERATION IN CONSTRUCTION AND OPERATION OF THE GAS PIPELINE ON THE TERRITORY OF THE REPUBLIC OF SLOVENIA
The Government of the Republic of Slovenia and the Government of the Russian Federation, hereinafter referred to as the Parties,
– Aiming to facilitate the development of mutually beneficial cooperation in the field of energy and, inter alia, in ensuring stable supplies of natural gas from the Russian Federation to the Republic of Slovenia and other European countries,
– Seeking to enhance energy security of the Republic of Slovenia and the Russian Federation, as well as other European countries, by diversifying the routes of supply of natural gas to European markets, and in order to positively influence the economic development,
– Supporting the construction of a new gas pipeline system to transit and supply natural gas to European countries,
– Wishing to create conditions for the design, construction and operation of the aforementioned gas pipeline system in accordance with the law of the states of both Parties and the international agreements to which the Republic of Slovenia and the Russian Federation are participants,
– Taking into account the Convention between the Government of the Republic of Slovenia and the Government of the Russian Federation for the avoidance of double taxation with respect to taxes on income and capital signed on 29 September 1995 and the Agreement between the Government of the Republic of Slovenia and the Government of the Russian Federation on the promotion and reciprocal protection of investments signed on 8 April 2000,
have agreed as follows:
Article 1
The terms used in this Agreement shall have the following meaning:
– ”gas pipeline system” means a new pipeline system to transit and supply natural gas from the Russian Federation via the Black Sea and the territories of other countries representing a potential additional supply of natural gas to the Republic of Slovenia;
– ”gas pipeline” means a new gas pipeline as a part of the gas pipeline system on the territory of the Republic of Slovenia;
– ”project” means the design, construction and operation of the gas pipeline;
– ”existing gas pipeline” means the natural gas transmission network on the territory of the Republic of Slovenia, which is owned and/or managed by Geoplin plinovodi, Ltd., on the date of the start of the operation of the gas pipeline system;
– ”founders” means “Geoplin plinovodi, Ltd.” (Republic of Slovenia) (hereinafter referred to as the Slovenian founder) and the joint stock company ”Gazprom” (Russian Federation) (hereinafter referred to as the Russian founder);
– ”company” means the company incorporated in the Republic of Slovenia by the founders to design, construct and operate the gas pipeline;
– ”feasibility study” means the study before designing of the gas pipeline, carried out by the founders with a view to determine technical, environmental, economic and financial feasibility of the construction of the gas pipeline and/or assess the viability of utilisation of the existing gas pipeline for the implementation of the project.
Article 2
The company shall conduct its activities on the territory of the Republic of Slovenia in accordance with the law in the Republic of Slovenia, including applicable requirements for transmission system operators (in particular their certification), and this Agreement.
The company shall own the gas pipeline as well as other assets and facilities constructed and/or acquired by the company in the process of its business activities.
The said property of the company shall not be expropriated, nationalised or subjected to measures resulting in consequences equal to expropriation or nationalisation, except if these measures are necessary in respect of the land needed for the construction of public infrastructure in the Republic of Slovenia, without damage for the project and subject to prompt, adequate and effective compensation.
Article 3
The founders shall have the following shares in the company's registered capital:
– the Slovenian founder – 50 per cent;
– the Russian founder – 50 per cent.
Prior to the establishment of the company, all agreed expenditures associated with the project, including the feasibility study costs, shall be borne by the founders in proportion to their shares indicated above.
After the establishment of the company, each founder shall ensure independently the funding of the company’s activities in accordance with its share in the company’s registered capital.
New shareholders may accede to the company. The founders shall jointly decide upon these matters on the basis of the principle of corporate governance. Any decision by Slovenian founder in this regard requires prior agreement of Slovenian Party.
Article 4
The Parties proceed from the agreement that the gas pipeline shall have annual transmission capacity around 8 billion standard cubic meters of natural gas. The parameters of the gas pipeline and necessary infrastructure, account taken of the possibility of utilisation of the existing gas pipeline, shall be specified by the founders in detail on the basis of the results of the feasibility study. The founders shall jointly decide on establishing the company, designing and the construction of the gas pipeline on the basis of these results.
On the proposal of the company, the Slovenian Party shall adopt a decision on the route of the gas pipeline on the territory of the Republic of Slovenia as soon as possible in accordance with the law in the Republic of Slovenia and taking into account the Spatial Development Strategy of the Republic of Slovenia.
Article 5
The Parties proceed from the agreement that the founders shall prepare the feasibility study by 30 June 2011 at the latest. The founders shall adopt a decision on constructing the gas pipeline not later than 27 months after the date of the receipt of the concluded feasibility study and based on its results.
One of the preconditions for the beginning of the gas pipeline construction is conclusion of long-term contract for transmission of volumes of natural gas in accordance with the Article 4 of the present Agreement through the gas pipeline, between the company and the Russian founder or a legal entity designated by the Russian founder.
Article 6
The Parties shall make every reasonable effort to ensure that the gas pipeline system is identified as a Trans-European Energy Networks project in order to utilise all the advantages granted to such gas transmission projects.
Article 7
The Slovenian Party shall provide all necessary assistance in obtaining an exemption from third party access and tariff regulation rules regarding the capacity of the gas pipeline and from unbundling of transmission systems and transmission systems operators’ rules, in order to ensure realization of the project.
Subject to obtaining the exemption referred to in this Article (if and when required by the law in the Republic of Slovenia):
– the functions of the gas pipeline’s transmission system operator shall be performed by the company;
– tariffs for utilisation of the gas pipeline are set by the company in accordance with the law in the Republic of Slovenia.
The right to allocate the capacity of the gas pipeline in accordance with the law in the Republic of Slovenia shall belong to the company.
Should the founders decide to utilise the existing gas pipeline for transit of natural gas in accordance with the Article 4 of the present Agreement, the Russian founder or a legal entity designated by the Russian founder and a relevant transmission system operator shall conclude a long-term gas transportation contract for transportation of the agreed volumes of natural gas through the existing gas pipeline.
Article 8
The Slovenian Party shall ensure all necessary conditions for full and unrestricted transportation of natural gas through the gas pipeline and, if relevant, the existing gas pipeline in accordance with the contracts concluded.
The Russian founder shall provide additional natural gas supplies from the Russian Federation to the Republic of Slovenia via the gas pipeline system and, if relevant, the existing gas pipeline, on market conditions.
Article 9
Each Party shall provide support to the founders and the company in obtaining, under the conditions prescribed by the law of its state, all necessary permits and approvals related to the implementation of the project, as well as to the supplies of required machinery and equipment, construction works and other services required for the implementation of the project.
The company shall select contractors, suppliers of material and technical resources and organizations providing services necessary for the implementation of the project on the basis of tender procedures.
The Parties shall, in accordance with the law of the states of the Parties, ensure simplified procedures to cross the borders of the states of the Parties for experts, materials, construction and assembly equipment necessary for the implementation of the project.
Article 10
The Slovenian Party ensures conditions, which enable the company to acquire all the necessary permits for the construction and operation of the gas pipeline, including the land-use rights, in accordance with the law in the Republic of Slovenia.
Article 11
In order to increase the economic efficiency of the implementation of the project, the Slovenian Party shall grant the company the most favoured customs and tax treatment under the law in the Republic of Slovenia, in particular the acceleration of the procedures of the refund of the value added tax paid on goods and services, necessary for the construction and operation of the gas pipeline.
Article 12
Taxation of the business of the company, founders and contractors involved in the project shall be implemented in accordance with the law of the Party’s state on the territory of which this business is being conducted.
Taxation of the business of the company, the founders and contractors involved in the project will be based on the principles of non-discrimination, fairness and treatment transparency. With respect to the mentioned taxation, the Slovenian Party shall grant the company, founders and contractors involved in the project the most favoured tax treatment in accordance with the law in the Republic of Slovenia and will not impose new specific taxes that would apply specifically to the project only.
However, if subsequent changes of the law in the Republic of Slovenia in the field of taxation would result in a higher tax obligation of the company, the Slovenian Party shall promptly, adequately and effectively compensate the company for the difference between the amount of the after-tax profit, which would have been obtained before changes of the law in the Republic of Slovenia in the field of taxation or the amount of the reasonable after-tax profit in this sector, whichever of these amounts is lower, and the amount of the reduced after-tax profit actually obtained after changes of the law. Such compensation shall be in accordance with the state aid rules applicable in the Republic of Slovenia.
For the purposes of this Article “reasonable after-tax profit in this sector” means the average return on capital in the sector of transmission system operators of natural gas in the European Union, taking into account calculation of return generated by comparable projects for the last three years for which data are available.
For the purposes of this Article “a higher tax obligation of the company” means the imposition of new taxes, charges and duties and/or other similar payments and/or increase in tax rates and in the amount of charges and duties and/or other similar payments.
This Article shall only apply to the taxation of activities related to the implementation of the project.
Article 13
The designated authorities for the implementation of this Agreement shall be as follows:
– for the Slovenian Party – the Ministry of the Economy of the Republic of Slovenia;
– for the Russian Party – the Ministry of Energy of the Russian Federation.
In the event of alteration of their designated authorities, the Parties shall immediately notify each other thereof through diplomatic channels.
Article 14
Should any circumstances arise that prevent any of the Parties from fulfilment of its obligations, or should any controversies arise concerning this Agreement, the designated authorities of the Parties shall conduct consultations for the purpose of reaching mutually acceptable decisions to overcome the said circumstances or controversies and to ensure the performance of this Agreement.
Controversies between the Parties with regard to the interpretation and/or application of the provisions of this Agreement that may not be reconciled through consultations between the designated authorities shall be resolved by way of negotiations between the Parties recorded in the relevant minutes.
Article 15
The provisions of this Agreement shall not affect the rights and obligations of each Party arising from other international treaties to which its state is a party.
This Agreement shall not affect the rights and obligations of the state of either Party arising from membership to a regional economic integration organisation.
The invocation of this Article by either Party under this Agreement is without prejudice to:
– Compliance with the obligations of this Party under this Agreement, if and to the extent that the circumstances which caused such an invocation and which prevent this Party to implement obligations in question no longer exist;
– Compensation by this Party for any material loss caused by its act or omission based on such an invocation to another Party or the company. The material loss shall not exceed the amount of the direct investment in the project that has not been returned through its utilization.
Article 16
The Parties shall not be held liable for the obligations of the company and its founders arising from the participation in the project.
Article 17
This Agreement shall enter into force on the first day of the month following the receipt by the Parties through diplomatic channels of the last written notification of the completion by the Parties of their respective internal procedures required for its entry into force and shall remain in force for 30 years.
After the expiration of this period, the present Agreement shall be automatically extended for subsequent 5-year periods unless one of the Parties notifies the other Party of its intention to terminate the Agreement no later than 9 months before expiration of the relevant period. Such written notification shall be forwarded through diplomatic channels.
In the event of founders not reaching a positive decision on constructing the gas pipeline by 1 October 2013, this Agreement shall cease to exist except if agreed otherwise by the Parties.
The provisions of this Agreement may be amended by written consent of both Parties. Any amendment to this Agreement shall enter into force in accordance with paragraph 1 of this Article.
Termination of this Agreement shall not affect the implementation of obligations under agreements (contracts) concluded within the framework of this Agreement while it was in force.
Done in Moscow on November 14, 2009 in duplicate in the Slovenian, Russian and English languages, all texts being equally authentic. In case of any differences in interpretation of the provisions of this Agreement, the English text shall be used.
For the Government of For the Government of
the Republic of Slovenia the Russian Federation
Matej Lahovnik (s) Sergey Shmatko (s)
3. člen
Za izvajanje sporazuma skrbijo Ministrstvo za gospodarstvo, Ministrstvo za finance in Ministrstvo za okolje in prostor.
4. člen
Ta zakon začne veljati naslednji dan po objavi v Uradnem listu Republike Slovenije – Mednarodne pogodbe.
Št. 320-04/10-16/9
Ljubljana, dne 4. marca 2010
EPA 2250-IV
Državni zbor
Republike Slovenije
dr. Pavel Gantar l.r.
Predsednik
(*) Besedilo sporazuma v ruskem jeziku je na vpogled v Sektorju za mednarodno pravo Ministrstva za zunanje zadeve.