The operative part of uniformity decision no. 2/2013 KMJE

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With the exception of tax and customs proceedings and proceedings overviewing institutions of adult education, Article 12/A of the Act on Small and Medium Enterprises shall be applied in any proceeding carried out in respect of small and medium enterprises if the infringement of law did not result in the apparent danger of human life, physical integrity and health, in environmental damage or in the violation of law protecting persons under 18 years of age.