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TESTIRANJE NA COVID-19 – Vidik dohodnine in DDPO/DOHDej
(05.08.2020)
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text-align:center;line-height:150%'> <b><span style='font-size:14.0pt; line-height:150%'>TESTIRANJE NA COVID-19 – Vidik dohodnine in DDPO/DOHDej</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;line-height: 150%'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style= 'line-height:150%'>Številka: 18/DP/2020</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style= 'line-height:150%'>Datum: 29.07.2020</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> Vprašanje – opis problema</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> Fizična oseba (delavec) ima z gospodarskim subjektom (gospodarska družba / fizična oseba, ki opravlja dejavnost; delodajalec), ki ima sedež v Sloveniji, sklenjeno pogodbo o zaposlitvi (tj. o delovnem razmerju), ki se izvaja na ozemlju in zunaj ozemlja Slovenije.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Da lahko gre delavec v tujino, mora (med drugim) imeti zraven tudi potrdilo o testiranju na Covid-19, drugače ne more vstopiti na ozemlje (tuje) države. Gospodarski subjekt delavca napoti in plača testiranje na Covid-19.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Vprašanji:</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style='line-height:150%;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='line-height:150%'>Kako se z vidika dohodnine obravnava plačilo testiranja na Covid-19, ki je potrebno za izpolnitev pogoja vstopa delavca na ozemlje tuje države, kjer gospodarski subjekt (tudi) vrši svojo dejavnost?</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style='line-height:150%;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='line-height:150%'>Kako se z vidika DDPO/DOHDej obravnava strošek testiranja na Covid-19 v davčnem obračunu?</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <i><span style='line-height:150%'>Mnenje</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <i><span style='line-height:150%'> </span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <b><span style='line-height:150%'>Testiranje na Covid-19</span></b><span style='line-height:150%'>, ki je potrebno za izpolnitev pogoja vstopa delavca na ozemlje tuje države, kjer gospodarski subjekt (tudi) vrši svojo dejavnost, <b>se ne obdavčuje z dohodnino in predstavlja davčno priznan odhodek v davčnem obračunu DDPO oz. DOHDej obračunu.</b></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <i><span style='line-height:150%'> </span></i></p> <i><span style= 'font-size:12.0pt;line-height:150%;font-family:"Arial","sans-serif"'><br clear="all" style='page-break-before:always' /></span></i> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> <b>Obrazložitev</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <b><span style='line-height:150%'>Uvodoma – pomembno</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Slovenija je 12. marca 2020 ob 18. uri na podlagi 7. člena Zakona o nalezljivih boleznih (Uradni list RS, št. 33/06-UPB) in po Odredbi o razglasitvi epidemije nalezljive bolezni SARS-CoV-2 (Covid-19) na območju Republike Slovenije (Uradni list RS, št. 19/20) zaradi naraščanja števila primerov okužb s »koronavirusom« razglasila epidemijo in jo z Odlokom o preklicu epidemije nalezljive bolezni SARS-CoV (Covid-19) (Uradni list RS, št. 68/20) preklicala z dne 31. maj 2020.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Kljub preklicu epidemije, pa se pojavljajo novi primeri okužb, govori se o novem (drugem) valu epidemije in države sprejemajo različne ukrepe, da bi zajezile širjenje virusa.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Vlada RS je tako 16. julija 2020 sprejela Odlok o odrejanju in izvajanju ukrepov za preprečitev širjenja nalezljive bolezni Covid-19 na mejnih prehodih na zunanji meji, na kontrolnih točka na notranjih mejah in v notranjosti Republike Slovenije (Uradni list RS, št. 100/20).</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Nacionalni inštitut za javno zdravje (NIJZ), katerega glavni namen je proučevanje, varovanje in zviševanje ravni zdravja prebivalstva Republike Slovenije s pomočjo ozaveščanja prebivalstva in drugih preventivnih ukrepov za Covid-19 podaja številna priporočila in informacije. Na temelju spremljanja epidemiološke situacije v Sloveniji in svetu med drugim pripravlja tudi ocene epidemiološkega stanja in na tem temelju tudi objavlja seznam epidemiološko varnih držav<a href="#_edn1" name="_ednref1" title="" id="_ednref1"><span class= "MsoEndnoteReference"><span class= "MsoEndnoteReference"><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>[1]</span></span></span></a>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Tako kot Slovenija pa tudi druge države »skrbijo« za svojo epidemiološko sliko in predpisujejo različne ukrepe ter pogoje, tudi za vstop tujih državljanov na ozemlje države (npr. opravljeno testiranje na Covid-19).</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <span style= 'font-size:12.0pt;line-height:150%;font-family:"Arial","sans-serif"'><br clear="all" style='page-break-before:always' /></span> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <b><span style='line-height:150%'>1. Dohodnina (ZDoh-2)</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Pri stroških povezanimi z delavci in povračili le-teh je treba ločiti delovnopravni in davčni vidik. Medtem ko delovnopravni vidik določa obseg pravic in obveznosti delojemalca in delodajalca, pa davčni vidik ureja le pogoje in višino nadomestila, ki se ne všteva v davčno osnovo, skladno s katerim se (ne) plačujejo dohodnina in prispevki za socialno varnost (PSV).</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <b><span style='line-height:150%'>Da se določeno izplačilo ne všteva v davčno osnovo iz delovnega razmerja</span></b> <span style='line-height:150%'>na podlagi 3. (povračilo stroškov v zvezi delom), 4. (povračilo stroškov v zvezi s službenim potovanjem) ali 4.b (povračilo stroškov v zvezi z začasno napotitvijo na delo v tujino) točke prvega odstavka 44. člena ZDoh-2, <b>morata biti hkrati izpolnjena dva pogoja:</b></span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style='line-height:150%;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='line-height:150%'>izplačilo je povračilo</span></b> <span style='line-height:150%'>(op.: izplačila, ki niso povračila, ne morejo biti predmet presoje po 3., 4. in 4.b točki prvega odstavka 44. člena ZDoh-2);</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style='line-height:150%;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='line-height:150%'>povračilo je izplačano pod pogoji in do višine</span></b> <span style='line-height:150%'>iz Uredbe o davčni obravnavi povračil stroškov in drugih dohodkov iz delovnega razmerja (v nadaljevanju Uredbe-davčna).</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Pravico delavca do povračil stroškov v zvezi z delom ureja ZDR-1, ki (prvi odstavek 130. člena) določa, <b>da mora delodajalec delavcu zagotoviti</b> povračilo stroškov za prehrano med delom, za prevoz na delo in z dela ter <b>povračilo stroškov, ki jih ima pri opravljanju določenih del in nalog na službenem potovanju.</b> Stroški v povezavi s službenimi potovanji, ki jih neposredno ne plača delodajalec, se delavcu povrnejo na podlagi dokazil, kot npr. račun za prevoz (taxi, letalska karta …), račun za nočitev (hotel, soba, apartma …), račun za druge stroške (parkirnina, tunelnina, cestnina …).</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <b><span style='line-height:150%'>Za</span></b> <span style= 'line-height:150%'>delavce, ki delo opravljajo na ozemlju dveh ali več držav (t.i. <b>napotene delavce</b>), ima ZDR-1 posebne določbe (208. do 210. člen) s katerimi ureja njihov specifičen položaj z delovno pravnega vidika na ozemlju Slovenije. Med drugim je tako treba v pogodbi o zaposlitvi, poleg obveznih sestavin, opredeliti tudi posebnosti v povezavi z delovno pravnih položajem napotenega delavca (npr. načinu zagotavljanja in uresničevanja pravic v zvezi s plačilom za delo <b>in drugimi prejemki, ki so v skladu s predpisi države, v kater se delo opravlja, zagotovljeni drugače</b>).</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Davčna obravnava povračil stroškov je urejana po ZDoh-2 (3., 4. in 4.b točka prvega odstavka 44. člena) in Uredbo-davčna, ki pa ne vsebujeta posebnih določb v povezavi z določenimi stroški, ki delavcu pri opravljanju dela nastajajo zaradi zahtev gostujoče države dela. Med najbolj tipične tovrstne stroške bi lahko šteli npr. vizume za vstop v državo, mednje pa lahko ob »Korona epidemiji« štejemo tudi potrdila o opravljenih testiranjih na Covid-19.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <b><span style='line-height:150%'>Ker določila ZDR-1</span></b> <span style='line-height:150%'>(130. in (tudi) 209. člen) <b>delodajalca zavezujejo, da mora delavcu povrniti vse stroške, ki jih ima pri opravljanju določenih del in nalog</b> (na službenem potovanju, pri napotitvi) <b>za delodajalca, se takšni stroški štejejo za nujne</b> (poslovno potrebne) <b>stroške, ki se</b> (z vidika delovno pravne zakonodaje) <b>delavcu morajo povrniti in se zato ne vštevajo v davčno osnovo za dohodnino (in PSV) delavca.</b></span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <b><span style='line-height:150%'>2. Davčno priznani odhodki (obračun DDPO / DOHDej obračun)</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Po tretjem odstavku 12. člena ZDDPO-2 se, če ta zakon ne določa drugače, za ugotavljanje dobička priznajo prihodki in odhodki, ugotovljeni v izkazu poslovnega izida oziroma letnem poročilu, ki ustreza izkazu poslovnega izida in prikazuje prihodke, odhodke in poslovni izid, na podlagi zakona in v skladu z njim uvedenimi računovodskimi standardi.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> Splošna posebna (specialna) pravila davčnega priznavanja odhodkov določa 29. člen ZDDPO-2, po katerem se za ugotavljanje dobička priznajo odhodki, potrebni za pridobitev prihodkov, ki so obdavčeni po ZDDPO-2. Odhodki, ki niso potrebni za pridobitev prihodkov, so odhodki, za katere glede na dejstva in okoliščine izhaja, da:</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'> 1.<span style='font:7.0pt "Times New Roman"'> </span> niso neposreden pogoj za opravljanje dejavnosti in niso posledica opravljanja dejavnosti,</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'> 2.<span style='font:7.0pt "Times New Roman"'> </span> imajo značaj privatnosti,</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'> 3.<span style='font:7.0pt "Times New Roman"'> </span> niso skladni z običajno poslovno prakso.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <b>Stroški, ki jih ima delodajalec v povezavi z opravljenim testiranjem na Covid-19,</b> ki je skladno z epidemijo Covid-19 <span style='line-height:150%'>potrebno za izpolnitev pogoja vstopa delavca na ozemlje tuje države, kjer gospodarski subjekt (tudi) vrši svojo dejavnost</span><b>, ustrezajo pogojem:</b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'> <span style='font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> delodajalec se tem stroškom ne more izogniti – stroški so neposredni pogoj in posledica opravljanja dejavnosti;</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'> <span style='font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> ne moremo govoriti, da so privatnega značaja;</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'> <span style='font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> stroški so skladni z običajno poslovno prakso – skladno z razglašeno epidemijo in zahtevami držav;</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <b>in posledično predstavljajo davčno priznan odhodek v obračunu DDPO oz. DOHDej obračunu.</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> </p> <p style='text-align:justify;line-height:150%'><u><span style= 'font-size:12.0pt; line-height:150%;font-family:"Arial","sans-serif";color:red'> <a href="http://www.superdavki.com/category/38" target= "_top">Področje: ZDoh-2,</a> <a href= "http://www.superdavki.com/category/39" target= "_top">ZDDPO-2</a></span></u></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:11.0pt;line-height:150%'>Veljavna zakonodaja (ustrezni zakonski in podzakonski predpisi) ter ostali predpisi v času izdaje strokovnega mnenja:</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;text-indent:-7.1pt; text-autospace:none'> <span style='font-size:11.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><span style= 'font-size:11.0pt'><a href= "http://www.superdavki.com/article/18547/ref_cat/5" target= "_top">Zakon o dohodnini - ZDoh-2</a>, Uradni list RS, št. 13/11-UPB7, 24/12-ZDoh-2I, 30/12-ZDoh-2J, 75/12-ZDoh-2K, 40/12-ZUJF, 94/12-ZDoh-2L, 96/13-ZDoh-2M, 29/14-Odl. US št. U-I-175/11-12, 23/15-ZDoh-2O, 50/14-ZDoh-2N, 55/15-ZDoh-2P, 102/15-ZUJF-E, 63/16-ZDoh-2R, 69/17-ZDoh-2S, 21/19-ZDoh-2T, 28/19-ZDoh-2U in 66/19-ZDoh-2V.</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;text-indent:-7.1pt; text-autospace:none'> <span style='font-size:11.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><span style= 'font-size:11.0pt'><a href= "http://www.superdavki.com/article/18874/ref_cat/137" target= "_top">Zakon o delovnih razmerjih - ZDR-1</a>, Uradni list RS, št. 21/13 (78/13-popr.), 47/15-ZZSDT, 33/16-PZ-F, 52/16-ZDR-1A, 22/19-ZPosS in 81/19-ZDR-1B.</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;text-indent:-7.1pt; text-autospace:none'> <span style='font-size:11.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><span style= 'font-size:11.0pt'><a href= "http://www.superdavki.com/article/18546/ref_cat/5" target= "_top">Zakon o davku od dohodkov pravnih oseb - ZDDPO-2</a>, Uradni list RS, št. 117/06, 90/07-Obvestilo, 56/08-ZDDPO-2A, 76/08-ZDDPO-2B, 92/08-Obvestilo, 05/09-ZDDPO-2C, 96/09-ZDDPO-2D, 110/09-ZDavP-2B, 43/10-ZDDPO-2E, 59/11-ZDDPO-2F, 24/12-ZDDPO-2G, 30/12-ZDDPO-2H, 94/12-ZDDPO2I, 81/13-ZDDPO-2J, 23/15-ZDDPO-2L, 50/14-ZDDPO-2K, 82/15-ZDDPO-2M, 68/16-ZDDPO-2N, 69/17-ZDDPO-2O, 79/18-ZDDPO-2P in 66/19-ZDDPO-2R.</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;text-indent:-7.1pt; text-autospace:none'> <span style='font-size:11.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><span style= 'font-size:11.0pt'>Ostala »nedavčna« zakonodaja v povezavi z razglašeno epidemijo COVID-19 (»koronavirus«).</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> </p> </div> <div><br clear="all" /> <hr align="left" size="1" width="33%" /> <div id="edn1"> <p class="MsoEndnoteText"><a href="#_ednref1" name="_edn1" title="" id="_edn1"><span class="MsoEndnoteReference"><span lang="X-NONE" xml:lang="X-NONE"><span class="MsoEndnoteReference"><span lang= "X-NONE" style='font-size:10.0pt;font-family:"Arial","sans-serif"' xml:lang="X-NONE">[1]</span></span></span></span></a> Seznam epidemiološko varnih držav po zadnji posodobitvi (17.07.2020) NIJZ na dan 29.07.2020:</p> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="568" style= 'width:425.7pt;background:#F4F4F4;border-collapse:collapse;border:none'> <tr style='page-break-inside:avoid;height:5.65pt'> <td width="76" style= 'width:57.15pt;border:solid windowtext 1.0pt;background: #D9D9D9;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:10.0pt'>Št.</span></b></p> </td> <td width="208" style= 'width:155.9pt;border:solid windowtext 1.0pt;border-left: none;background:#D9D9D9;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:10.0pt'>Država</span></b></p> </td> <td width="66" style= 'width:49.6pt;border:solid windowtext 1.0pt;border-left: none;background:#D9D9D9;padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:10.0pt'>Št.</span></b></p> </td> <td width="217" style= 'width:163.05pt;border:solid windowtext 1.0pt;border-left: none;background:#D9D9D9;padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:10.0pt'>Država</span></b></p> </td> </tr> <tr style='page-break-inside:avoid;height:5.65pt'> <td width="76" style= 'width:57.15pt;border:solid windowtext 1.0pt;border-top: none;background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>1.</span></p> </td> <td width="208" style= 'width:155.9pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Andora</span></p> </td> <td width="66" style= 'width:49.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:transparent; padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>19.</span></p> </td> <td width="217" style= 'width:163.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Madžarska</span></p> </td> </tr> <tr style='page-break-inside:avoid;height:5.65pt'> <td width="76" style= 'width:57.15pt;border:solid windowtext 1.0pt;border-top: none;background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>2.</span></p> </td> <td width="208" style= 'width:155.9pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Avstralija</span></p> </td> <td width="66" style= 'width:49.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:transparent; padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>20.</span></p> </td> <td width="217" style= 'width:163.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Malta</span></p> </td> </tr> <tr style='page-break-inside:avoid;height:5.65pt'> <td width="76" style= 'width:57.15pt;border:solid windowtext 1.0pt;border-top: none;background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>3.</span></p> </td> <td width="208" style= 'width:155.9pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Avstrija</span></p> </td> <td width="66" style= 'width:49.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:transparent; padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>21.</span></p> </td> <td width="217" style= 'width:163.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Maroko</span></p> </td> </tr> <tr style='page-break-inside:avoid;height:5.65pt'> <td width="76" style= 'width:57.15pt;border:solid windowtext 1.0pt;border-top: none;background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>4.</span></p> </td> <td width="208" style= 'width:155.9pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Belgija</span></p> </td> <td width="66" style= 'width:49.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:transparent; padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>22.</span></p> </td> <td width="217" style= 'width:163.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Monako</span></p> </td> </tr> <tr style='page-break-inside:avoid;height:5.65pt'> <td width="76" style= 'width:57.15pt;border:solid windowtext 1.0pt;border-top: none;background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>5.</span></p> </td> <td width="208" style= 'width:155.9pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Ciper</span></p> </td> <td width="66" style= 'width:49.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:transparent; padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>23.</span></p> </td> <td width="217" style= 'width:163.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Nemčija</span></p> </td> </tr> <tr style='page-break-inside:avoid;height:5.65pt'> <td width="76" style= 'width:57.15pt;border:solid windowtext 1.0pt;border-top: none;background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>6.</span></p> </td> <td width="208" style= 'width:155.9pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Danska</span></p> </td> <td width="66" style= 'width:49.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:transparent; padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>24.</span></p> </td> <td width="217" style= 'width:163.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Nizozemska</span></p> </td> </tr> <tr style='page-break-inside:avoid;height:5.65pt'> <td width="76" style= 'width:57.15pt;border:solid windowtext 1.0pt;border-top: none;background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>7.</span></p> </td> <td width="208" style= 'width:155.9pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Češka</span></p> </td> <td width="66" style= 'width:49.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:transparent; padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>25.</span></p> </td> <td width="217" style= 'width:163.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Norveška</span></p> </td> </tr> <tr style='page-break-inside:avoid;height:5.65pt'> <td width="76" style= 'width:57.15pt;border:solid windowtext 1.0pt;border-top: none;background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>8.</span></p> </td> <td width="208" style= 'width:155.9pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Estonija</span></p> </td> <td width="66" style= 'width:49.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:transparent; padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>26.</span></p> </td> <td width="217" style= 'width:163.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Nova Zelandija</span></p> </td> </tr> <tr style='page-break-inside:avoid;height:5.65pt'> <td width="76" style= 'width:57.15pt;border:solid windowtext 1.0pt;border-top: none;background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>9.</span></p> </td> <td width="208" style= 'width:155.9pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Finska</span></p> </td> <td width="66" style= 'width:49.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:transparent; padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>27.</span></p> </td> <td width="217" style= 'width:163.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Poljska</span></p> </td> </tr> <tr style='page-break-inside:avoid;height:5.65pt'> <td width="76" style= 'width:57.15pt;border:solid windowtext 1.0pt;border-top: none;background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>10.</span></p> </td> <td width="208" style= 'width:155.9pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Francija</span></p> </td> <td width="66" style= 'width:49.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:transparent; padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>28.</span></p> </td> <td width="217" style= 'width:163.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Ruanda</span></p> </td> </tr> <tr style='page-break-inside:avoid;height:5.65pt'> <td width="76" style= 'width:57.15pt;border:solid windowtext 1.0pt;border-top: none;background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>11.</span></p> </td> <td width="208" style= 'width:155.9pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Grčija</span></p> </td> <td width="66" style= 'width:49.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:transparent; padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>29.</span></p> </td> <td width="217" style= 'width:163.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>San Marino</span></p> </td> </tr> <tr style='page-break-inside:avoid;height:5.65pt'> <td width="76" style= 'width:57.15pt;border:solid windowtext 1.0pt;border-top: none;background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>12.</span></p> </td> <td width="208" style= 'width:155.9pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Gruzija</span></p> </td> <td width="66" style= 'width:49.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:transparent; padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>30.</span></p> </td> <td width="217" style= 'width:163.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Slovaška</span></p> </td> </tr> <tr style='page-break-inside:avoid;height:5.65pt'> <td width="76" style= 'width:57.15pt;border:solid windowtext 1.0pt;border-top: none;background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>13.</span></p> </td> <td width="208" style= 'width:155.9pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Irska</span></p> </td> <td width="66" style= 'width:49.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:transparent; padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>31.</span></p> </td> <td width="217" style= 'width:163.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Španija</span></p> </td> </tr> <tr style='page-break-inside:avoid;height:5.65pt'> <td width="76" style= 'width:57.15pt;border:solid windowtext 1.0pt;border-top: none;background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>14.</span></p> </td> <td width="208" style= 'width:155.9pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Italija</span></p> </td> <td width="66" style= 'width:49.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:transparent; padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>32.</span></p> </td> <td width="217" style= 'width:163.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Švica</span></p> </td> </tr> <tr style='page-break-inside:avoid;height:5.65pt'> <td width="76" style= 'width:57.15pt;border:solid windowtext 1.0pt;border-top: none;background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>15.</span></p> </td> <td width="208" style= 'width:155.9pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Kanada</span></p> </td> <td width="66" style= 'width:49.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:transparent; padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>33.</span></p> </td> <td width="217" style= 'width:163.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Urugvaj</span></p> </td> </tr> <tr style='page-break-inside:avoid;height:5.65pt'> <td width="76" style= 'width:57.15pt;border:solid windowtext 1.0pt;border-top: none;background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>16.</span></p> </td> <td width="208" style= 'width:155.9pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Latvija</span></p> </td> <td width="66" style= 'width:49.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:transparent; padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>34.</span></p> </td> <td width="217" style= 'width:163.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Vatikan</span></p> </td> </tr> <tr style='page-break-inside:avoid;height:5.65pt'> <td width="76" style= 'width:57.15pt;border:solid windowtext 1.0pt;border-top: none;background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>17.</span></p> </td> <td width="208" style= 'width:155.9pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Lihtenštajn</span></p> </td> <td width="66" style= 'width:49.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:transparent; padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>35.</span></p> </td> <td width="217" style= 'width:163.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Združeno kraljestvo VB in S. Irske</span></p> </td> </tr> <tr style='page-break-inside:avoid;height:5.65pt'> <td width="76" style= 'width:57.15pt;border:solid windowtext 1.0pt;border-top: none;background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>18.</span></p> </td> <td width="208" style= 'width:155.9pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:3.75pt 7.5pt 3.75pt 7.5pt;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Litva</span></p> </td> <td width="66" valign="top" style= 'width:49.6pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'> </span></p> </td> <td width="217" valign="top" style= 'width:163.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0cm 0cm 0cm 0cm;height:5.65pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'> </span></p> </td> </tr> </table> <p class="MsoEndnoteText" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:2.0pt'> </span></p> </div> </div> </body> </html>
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