Kahtlasteks ja ebaharilikeks tuleb lugeda alljärgnevas näidisloetelus kirjeldatud või nendega sarnased tehingud ja toimingud ... : kliendi kontole sularaha sissemaksete oluline suurenemine ilma nähtava põhjuseta ...
The date on which any payment shall be considered to have been made to the Office shall be as follows: ... in the cases referred to in Article 5 (1) (c), the date of receipt of the amount of the cash payment.
2. A Member State may require or permit the book values of shares held in the capital of an undertaking included in the consolidation to be set off against the corresponding percentage of capital only, provided that: ... (c) the arrangement referred to in (b) above did not include a cash payment exceeding 10 % of the nominal value or, in the absence of a nominal value, of the accounting par value of the shares issued.
