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

Članak 3.

Članak 3.

1.  Za potrebe primjene ove Direktive:

(a) status matičnog društva dodjeljuje se:

i. barem matičnom društvu iz države članice koje ispunjava uvjete određene u članku 2. i ima najmanje 10 % udjela u kapitalu društva iz druge države članice koje ispunjava jednake uvjete;

ii. pod istim uvjetima, trgovačkom društvu iz države članice koje ima najmanje 10 % udjela u kapitalu trgovačkog društva iz iste države članice, koji u cijelosti ili djelomično posjeduje stalna poslovna jedinica prije navedenog trgovačkog društva smještenog u drugoj državi članici;

(b) „društvo kći” znači trgovačko društvo čiji kapital uključuje udio kapitala naveden u točki (a).

2.  Odstupajući od stavka 1., države članice imaju mogućnost izbora da:

(a) prema bilateralnom sporazumu zamijene udio u kapitalu s udjelom glasačkih prava;

(b) ne primjenjuju ovu Direktivu na trgovačka društva iz te države članice, koja ne zadrže udio s kojim se kvalificiraju kao matična društva, u neprekinutom razdoblju od najmanje dvije godine, ili na ona njihova trgovačka društva u kojima trgovačko društvo iz druge države članice ne zadrži takav udio tijekom neprekinutog razdoblja od najmanje 2 godine.

1. Pregled

,
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 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

Standardi
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