+Artikel 3
---+Article 3 1.
---+Article 3 2.

Artikel 3

1. I dette direktiv gælder følgende:

a) Status som moderselskab skal tildeles:

i) mindst et selskab i en medlemsstat, der opfylder betingelserne i artikel 2, og som har en andel i kapitalen i et selskab i en anden medlemsstat, der opfylder de samme betingelser, på mindst 10 %

ii) på samme betingelser et selskab i en medlemsstat, som har en andel i kapitalen i et selskab i samme medlemsstat på mindst 10 %, der helt eller delvis besiddes af førstnævnte selskabs faste driftssted beliggende i en anden medlemsstat.

b) Et »datterselskab« er et selskab, i hvis kapital et andet selskab har den andel, der er omhandlet i punkt a).

2. Uanset stk. 1 kan medlemsstaterne:

a) ved bilateral aftale erstatte kapitalandelskriteriet med stemmerettighedskriteriet

b) undlade at anvende dette direktiv på selskaber i denne medlemsstat, der ikke i en sammenhængende periode på mindst to år har besiddet en kapitalandel, der giver ret til betegnelsen moderselskab, eller på selskaber, i hvilke et selskab i en anden medlemsstat ikke i en sammenhængende periode på mindst to år har besiddet sådan kapitalandel.

1. Oversigt

Article 3 1.

For the purposes of applying this Directive:

(a)

the status of parent company shall be attributed:

(i)

at least to a company of a Member State which fulfils the conditions set out in Article 2 and has a minimum holding of 10 % in the capital of a company of another Member State fulfilling the same conditions;

(ii)

under the same conditions, to a company of a Member State which has a minimum holding of 10 % in the capital of a company of the same Member State, held in whole or in part by a permanent establishment of the former company situated in another Member State;

(b)

‘subsidiary’ means that company the capital of which includes the holding referred to in point (a).

Article 3 2.

By way of derogation from paragraph 1, Member States shall have the option of:

(a)

replacing, by means of bilateral agreement, the criterion of a holding in the capital by that of a holding of voting rights;

(b)

not applying this Directive to companies of that Member State, which do not maintain for an uninterrupted period of at least 2 years holdings qualifying them as parent companies, or to those of their companies in which a company of another Member State does not maintain such a holding for an uninterrupted period of at least 2 years.

1.1 Referencer

1.2 Identificerede krav

1.3 Relaterede standarder

2. Identificerede krav

Krav
Kilde	Krav

3. Relaterede standarder

Standarder
Kilde	Krav

Builddate: 17.02.2015 00:00:00 -Doknr: CELEX:32011L0096
EULAW -
EN: Legal acts of the European Union from EUR-Lex, https://eur-lex.europa.eu/. © European Union. Re-use is authorised by Decision 2011/833/EU, provided the source is acknowledged; the consolidated texts are licensed under CC BY 4.0 (EUR-Lex legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the legislation published in the Official Journal of the European Union is deemed authentic.

DE: Rechtsakte der Europäischen Union aus EUR-Lex, https://eur-lex.europa.eu/. © Europäische Union. Weiterverwendung nach Beschluss 2011/833/EU mit Quellenangabe gestattet; die konsolidierten Fassungen stehen unter CC BY 4.0 (Rechtlicher Hinweis von EUR-Lex). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Verbindlich sind allein die im Amtsblatt der Europäischen Union veröffentlichten Rechtsakte.