Je was op zoek naar: izogibanja (Tjechisch - Engels)

to bi državam članicam moralo pomagati pri poenostavljanju pravil in pri preprečevanju davčne utaje in izogibanja davku v določenih sektorjih in pri določenih vrstah transakcij.
this should assist member states in simplifying the rules and countering tax evasion and avoidance in identified sectors and on certain types of transactions.

(161) za zmanjšanje tveganja izogibanja ukrepom zaradi prevelikih razlik v stopnjah dajatve se šteje, da so v tem primeru potrebni posebni ukrepi za zagotovitev ustrezne uporabe protidampinških dajatev.
(161) in order to minimise the risks of circumvention due to the high difference in the duty rates, it is considered that special measures are needed in this case to ensure the proper application of the anti-dumping duties.

"država članica lahko za izvajanje možnosti iz drugega pododstavka sprejme vse potrebne ukrepe, da prepreči davčno utajo ali izogibanje davku z uporabo te določbe.";
"a member state exercising the option provided for in the second subparagraph, may adopt any measures needed to prevent tax evasion or avoidance through the use of this provision.".