+Članak 4. Izuzeća od plaćanja s osnova kamata ili licencija
---+Article 4 1.
---+Article 4 2.

Članak 4. Izuzeća od plaćanja s osnova kamata ili licencija

Članak 4.

Izuzeća od plaćanja s osnova kamata ili licencija

1.  Država izvora nije obvezna osigurati pogodnosti iz ove Direktive u sljedećim slučajevima:

(a) isplate koje se na temelju zakonodavstva države izvora smatraju podjelom profita ili povratom kapitala;

(b) isplate s osnova dužničkih potraživanja koje sadržavaju pravo na udio u dužnikovom profitu;

(c) isplate s osnova dužničkih potraživanja koje ovlašćuju vjerovnika da zamijeni svoje pravo na kamatu za pravo na udio u dužnikovom profitu;

(d) isplate s osnova dužničkih potraživanja koje ne sadrže odredbu o otplati glavnice ili gdje plaćanje glavnice dospijeva više od 50 godina od datuma izdavanja.

2.  Ako zbog posebnih odnosa između isplatitelja i ovlaštenog korisnika kamata ili licencija, ili između jednog od njih i neke druge osobe, iznos kamata ili licencija prelazi iznos koji bi bio dogovoren između isplatitelja i ovlaštenog korisnika kad takvog odnosa ne bi bilo, odredbe ove Direktive primjenjuju se samo na potonji iznos, ako ga bude.

1. Pregled

,
Article 4 1.

The source State shall not be obliged to ensure the benefits of this Directive in the following cases:

(a) 

payments which are treated as a distribution of profits or as a repayment of capital under the law of the source State;

(b) 

payments from debt-claims which carry a right to participate in the debtor's profits;

(c) 

payments from debt-claims which entitle the creditor to exchange his right to interest for a right to participate in the debtor's profits;

(d) 

payments from debt-claims which contain no provision for repayment of the principal amount or where the repayment is due more than 50 years after the date of issue.
Article 4 2.
Where, by reason of a special relationship between the payer and the beneficial owner of interest or royalties, or between one of them and some other person, the amount of the interest or royalties exceeds the amount which would have been agreed by the payer and the beneficial owner in the absence of such a relationship, the provisions of this Directive shall apply only to the latter amount, if any.

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

Standardi
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