+Članak 4.
---+Article 4 1.
---+Article 4 2.
---+Article 4 3.
---+Article 4 4.
---+Article 4 5.

Članak 4.

Članak 4.

1.  Kada matično društvo ili njegova stalna poslovna jedinica na temelju povezivanja matičnog društva sa svojim društvom kćeri prima raspodijeljenu dobit, država članica matičnog društva i država članica njegove stalne poslovne jedinice, osim kada je društvo kći likvidirano:

▼M2

(a) suzdržavaju se od oporezivanja takvih dobiti ako ih društvo kći ne može odbiti, a oporezuju takve dobiti ako ih društvo kći može odbiti; ili

▼B

(b) oporezuje takve dobiti pri čemu ovlašćuje matično društvo i stalnu poslovnu jedinicu da odbiju od iznosa porezne obveze dio poreza na dobit pravnih osoba koji se odnosi na tu dobit i koji je isplatilo društvo kći i njegova društva kćeri nižeg ranga, pod uvjetom da svaki dio trgovačkog društva i njegovog društva kćeri nižeg ranga potpada pod odredbe utvrđene u članku 2. i ispunjava zahtjeve propisane u članku 3. do granice iznosa odgovarajuće obračunate porezne obveze.

2.  Nijedna odredba ove Direktive ne sprečava državu članicu matičnog društva da društvo kći smatra fiskalno transparentnim na temelju ocjene pravnih karakteristika tog društva kćeri od strane države članice na temelju zakona u skladu s kojim je bila donesena i shodno tome oporezuje udio matičnog društva u dobiti njegovog društva kćeri prilikom nastanka te dobiti. U tom slučaju se država članica matičnog društva suzdržava od oporezivanja raspodijeljene dobiti društva kćeri.

Pri određivanju udjela matičnog društva u dobiti njegovog društva kćeri prilikom nastanka te dobiti, država članica matičnog društva ili izuzima tu dobit od plaćanja poreza ili odobrava matičnom društvu da odbije iznos izračunanog poreza od tog dijela poreza na dobit pravnih osoba koji se odnosi na taj udio matičnog društva u dobiti koju je isplatilo njegovo društvo kći nižeg ranga, pod uvjetom da svaki dio trgovačkog društva i njegovog društva kćeri nižeg ranga potpada pod odredbe utvrđene u članku 2. i ispunjava zahtjeve propisane u članku 3. do granice iznosa odgovarajuće obračunate porezne obveze

3.  Svaka država članica zadržava mogućnost da odluči da se troškovi koji se odnose na udio kapitala i gubici koji proizlaze iz raspodjele dobiti društva kćeri, ne odbijaju od oporezive dobiti matičnog društva.

Kada su u takvom slučaju troškovi upravljanja koji se odnose na udio kapitala određeni kao jedinstvena stopa, određeni iznos ne smije prelaziti 5 % dobiti koju raspodjeljuje društvo kći.

4.  Stavci 1. i 2. primjenjuju se do datuma učinkovitog stupanja na snagu zajedničkog sustava oporezivanja društava.

5.  Vijeće jednoglasno, u skladu s posebnim zakonodavnim postupkom te nakon savjetovanja s Europskim parlamentom i Europskim gospodarskim i socijalnim odborom, u odgovarajućem roku, donosi pravila koja se primjenjuju od datuma učinkovitog stupanja na snagu zajedničkog sustava oporezivanja trgovačkih društava.

1. Pregled

,
Article 4 1.

Where a parent company or its permanent establishment, by virtue of the association of the parent company with its subsidiary, receives distributed profits, the Member State of the parent company and the Member State of its permanent establishment shall, except when the subsidiary is liquidated, either:

▼M2

(a) 

refrain from taxing such profits to the extent that such profits are not deductible by the subsidiary, and tax such profits to the extent that such profits are deductible by the subsidiary; or

▼B

(b) 

tax such profits while authorising the parent company and the permanent establishment to deduct from the amount of tax due that fraction of the corporation tax related to those profits and paid by the subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary fall within the definitions laid down in Article 2 and meet the requirements provided for in Article 3, up to the limit of the amount of the corresponding tax due.
Article 4 2.
Nothing in this Directive shall prevent the Member State of the parent company from considering a subsidiary to be fiscally transparent on the basis of that Member State’s assessment of the legal characteristics of that subsidiary arising from the law under which it is constituted and therefore from taxing the parent company on its share of the profits of its subsidiary as and when those profits arise. In this case the Member State of the parent company shall refrain from taxing the distributed profits of the subsidiary.

When assessing the parent company’s share of the profits of its subsidiary as they arise the Member State of the parent company shall either exempt those profits or authorise the parent company to deduct from the amount of tax due that fraction of the corporation tax related to the parent company’s share of profits and paid by its subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary fall within the definitions laid down in Article 2 and meet the requirements provided for in Article 3, up to the limit of the amount of the corresponding tax due.
Article 4 3.
Each Member State shall retain the option of providing that any charges relating to the holding and any losses resulting from the distribution of the profits of the subsidiary may not be deducted from the taxable profits of the parent company.

Where the management costs relating to the holding in such a case are fixed as a flat rate, the fixed amount may not exceed 5 % of the profits distributed by the subsidiary.
Article 4 4.
Paragraphs 1 and 2 shall apply until the date of effective entry into force of a common system of company taxation.
Article 4 5.
The Council, acting unanimously in accordance with a special legislative procedure and after consulting the European Parliament and the Economic and Social Committee, shall, at the appropriate time, adopt the rules to apply as from the date of effective entry into force of a common system of company taxation.

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

Standardi
  • Builddate: 17.02.2015 00:00:00 -Doknr: CELEX:32011L0096
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