+Članak 7.
---+Article 7 1.
---+Article 7 2.

Članak 7.

Članak 7.

1.  Pojam „porez po odbitku” kako se koristi u ovoj Direktivi ne obuhvaća plaćanje unaprijed ni predujam (précompte) poreza na dobit državi članici iz koje je društvo kći, koje se provodi u odnosu na raspodjelu dobiti njegovom matičnom društvu.

2.  Ova Direktiva ne utječe na domaće odredbe ili odredbe na temelju sporazuma, koje su namijenjene za uklanjanje ili smanjenje ekonomskog dvostrukog oporezivanja dividenda, posebno ne na odredbe koje se odnose na plaćanje odbitaka već plaćenog poreza primateljima dividenda.

1. Pregled

,
Article 7 1.
The term ‘withholding tax’ as used in this Directive shall not cover an advance payment or prepayment (précompte) of corporation tax to the Member State of the subsidiary which is made in connection with a distribution of profits to its parent company.
Article 7 2.
This Directive shall not affect the application of domestic or agreement-based provisions designed to eliminate or lessen economic double taxation of dividends, in particular provisions relating to the payment of tax credits to the recipients of dividends.

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

Standardi
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