In addition, the payroll tax proposed by Gibraltar essentially does not constitute a tax measure of a purely technical nature in the sense of the first indent of point 13 of the Notice, because it is not a technical adjustment of a general system, but it concerns the tax base.
Lisaks ei tähenda Gibraltari kavandatud palgafondimaks puhtalt tehnilise loomuga maksumeedet teatise punkti 13 esimese taande tähenduses, sest see ei ole üldise süsteemi tehniline korrigeerimine, vaid see on seotud maksubaasiga.