+Artikolu 4 Esklużjoni ta' pagamenti bħala imgħax jewroyalties
---+Article 4 1.
---+Article 4 2.

Artikolu 4 Esklużjoni ta' pagamenti bħala imgħax jewroyalties

Artikolu 4

Esklużjoni ta' pagamenti bħala imgħax jew royalties

1.  L-istat minn fejn jiġi l-pagament m'għandux ikun obbligat li jassigura il-benefiċċji ta' din id-Direttiva fil-każijiet li ġejjin:

(a) pagamenti li huma trattati bħala distribuzzjoni ta' profitti jew bħala rifużjoni ta' kapital skond il-liġi ta' l-istat minn fejn jiġi l-pagament;

(b) pagamenti minn pretensjonijiet ta' debitu li jkollhom id- dritt li jipparteċipaw fil-profitti tad-debitur;

(ċ) pagamenti minn pretensjonijiet ta' debitu li jagħtu d-dritt lill-kreditur li jibdel id-dritt tiegħu għall-imgħax bid-dritt li jipparteċipa fil-profitti tad-debitur;

(d) pagamenti minn pretensjonijiet ta' debitu li ma fihomx disposizzjoni għar-rifużjoni ta' l-ammont prinċipali jew fejn ir-rifużjoni hija dovuta aktar minn 50 sena wara d-data tal-ħruġ.

2.  Fejn, minħabba relazzjoni speċjali bejn dak li jħallas u s-sid benefiċjarju ta' l-imgħax jew tar-royalties, jew bejn wieħed minnhom u xi persuna oħra, l-ammont ta' imgħax jew royalties huwa iktar mill-ammont li kieku kienu jiftiehemu fuqu dak li jħallas u s-sid benefiċjarju fin-nuqqas ta' din ir-relazzjoni, id-disosizzjonijiet ta' din id-Direttiva għandhom japplikaw biss għall-aħħar ammont, jekk hemm.

1. Ħarsa ġenerali

,
Article 4 1.

The source State shall not be obliged to ensure the benefits of this Directive in the following cases:

(a) 

payments which are treated as a distribution of profits or as a repayment of capital under the law of the source State;

(b) 

payments from debt-claims which carry a right to participate in the debtor's profits;

(c) 

payments from debt-claims which entitle the creditor to exchange his right to interest for a right to participate in the debtor's profits;

(d) 

payments from debt-claims which contain no provision for repayment of the principal amount or where the repayment is due more than 50 years after the date of issue.
Article 4 2.
Where, by reason of a special relationship between the payer and the beneficial owner of interest or royalties, or between one of them and some other person, the amount of the interest or royalties exceeds the amount which would have been agreed by the payer and the beneficial owner in the absence of such a relationship, the provisions of this Directive shall apply only to the latter amount, if any.

1.1 Referenzi

1.2 Rekwiżiti identifikati

1.3 Standards relatati

2. Rekwiżiti identifikati

Rekwiżiti

3. Standards relatati

Standards
  • Builddate: 01.07.2013 00:00:00 -Doknr: CELEX:32003L0049
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