+7. pants
---+Article 7 1.
---+Article 7 2.

7. pants

7. pants

1.  Termins “nodoklis, kas ieturams izcelsmes vietā” šajā direktīvā neattiecas uz uzņēmumu ienākuma nodokļa avansa maksājumu vai priekšapmaksu (précompte) meitasuzņēmuma dalībvalstij, ko veic saistībā ar peļņas sadalīšanu tā mātesuzņēmumam.

2.  Šī direktīva neskar to, ka piemēro valstu noteikumus vai līgumos ietvertus noteikumus, kas paredzēti, lai novērstu vai samazinātu nodokļu dubulto uzlikšanu dividendēm, jo īpaši noteikumus saistībā ar nodokļu kredītu izmaksu dividenžu saņēmējiem.

1. Pārskats

,
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 Atsauces

1.2 Identificētās prasības

1.3 Saistītie standarti

2. Identificētās prasības

Prasības

3. Saistītie standarti

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