Communications Regulatory Authority prepare a cost accounting system, publish its
description and submit it to the Communications Regulatory Authority, and comply with
the cost accounting system. The cost accounting system must be in conformity with the cost
accounting rules established by the Communications Regulatory Authority. The
Communications Regulatory Authority shall have the right to establish a cost accounting
system and the format and accounting methodology to be used by undertakings or a specific
undertaking having significant market power on the relevant market. The Communications
Regulatory Authority shall publish the accounting system on their website. Compliance of
an undertaking’s cost accounting with the cost accounting rules and other legal acts as well
as with the cost accounting system and/or accounting methodology and/or format prepared
by the undertaking and/or established by the Communications Regulatory Authority shall
be verified by an audit. The audit opinion shall be published once a year in accordance with
the rules established by the Communications Regulatory Authority.
Article 33. Selection of provider of public telephone services
1. Undertakings having significant market power for the provision of connection to
and use of the public communications network at a fixed location must, in accordance with
the procedure and conditions set forth by the Communications Regulatory Authority, enable
at their own expense their subscribers to access the services of any provider of public
telephone services. Access prices related to the enforcement of such rights shall be cost
oriented. For this purpose, the rules set out in Article 23 of this Law shall apply. Tariffs
imposed on subscribers for the exercise of such rights may not act as a disincentive for the
use of such a possibility. For this purpose, the Communications Regulatory Authority may
fix a tariff ceiling.
2. The obligation referred to in paragraph 1 above may be imposed by the
Communications Regulatory Authority on any undertaking having significant market power
on the relevant market as well as in relation to the imposition of the obligation referred to
in Article 17(1)(4) of this Law.
Article 34. Duties and rights of public electronic communications service
providers and end users
1. A contract on the provision of electronic communications services shall be a
public contract. Services shall be provided and a contract on the provision of electronic
communications services shall be concluded in accordance with the rules for provision of
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