+Članak 1.
---+Article 1 1.
---+Article 1 2.
---+Article 1 3.
---+Article 1 4.

Članak 1.

Članak 1.

1.  Svaka država članica primjenjuje ovu Direktivu:

(a) na raspodjele dobiti koju primaju društva iz te države članice od svojih društava kćeri iz drugih država članica;

(b) na raspodjele dobiti od strane društava iz te države članice, društvima iz drugih država članica čija su društva kćeri;

(c) na raspodjele dobiti koji primaju stalne poslovne jedinice koje se nalaze u toj državi članici, od društava iz drugih država članica, koji dolazi od njihovih društava kćeri iz države članice koje je različita od one u kojoj se nalazi stalna poslovna jedinica;

(d) na raspodjele dobiti od strane društava iz te države članice stalnim poslovnim jedinicama smještenim u drugoj državi članici, od društava kćeri iz te iste države članice.

▼M3

2.  Države članice ne odobravaju koristi iz ove Direktive aranžmanu ili nizu aranžmana koji s obzirom na sve relevantne činjenice i okolnosti nisu autentični jer su osnovani radi ostvarivanja, kao glavne svrhe ili jedne od glavnih svrha, porezne prednosti kojom se poništava predmet ili svrha ove Direktive.

Aranžman se može sastojati od više koraka ili dijelova.

3.  Za potrebe stavka 2., aranžman ili niz aranžmana smatraju se neautentičnima u mjeri u kojoj nisu osnovani radi valjanih komercijalnih razloga koji odražavaju gospodarsku stvarnost.

4.  Ovom se Direktivom ne isključuje primjena domaćih odredaba ili odredaba na temelju sporazuma potrebnih za sprečavanje utaje poreza, porezne prijevare ili zlouporabe.

▼B

1. Pregled

,
Article 1 1.

Each Member State shall apply this Directive:

(a) 

to distributions of profits received by companies of that Member State which come from their subsidiaries of other Member States;

(b) 

to distributions of profits by companies of that Member State to companies of other Member States of which they are subsidiaries;

(c) 

to distributions of profits received by permanent establishments situated in that Member State of companies of other Member States which come from their subsidiaries of a Member State other than that where the permanent establishment is situated;

(d) 

to distributions of profits by companies of that Member State to permanent establishments situated in another Member State of companies of the same Member State of which they are subsidiaries.
Article 1 2.
Member States shall not grant the benefits of this Directive to an arrangement or a series of arrangements which, having been put into place for the main purpose or one of the main purposes of obtaining a tax advantage that defeats the object or purpose of this Directive, are not genuine having regard to all relevant facts and circumstances.

An arrangement may comprise more than one step or part.
Article 1 3.
For the purposes of paragraph 2, an arrangement or a series of arrangements shall be regarded as not genuine to the extent that they are not put into place for valid commercial reasons which reflect economic reality.
Article 1 4.
This Directive shall not preclude the application of domestic or agreement-based provisions required for the prevention of tax evasion, tax fraud or abuse.

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

Standardi
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