+Artikolu 6 Regoli transitorji għar-Repubblika Ċeka, il-Greċja, Spanja, il-Latvja, il-Litwanja, il-Polonja, il-Portugall u s-Slovakkja
---+Article 6 1.
---+Article 6 2.
---+Article 6 3.

Artikolu 6 Regoli transitorji għar-Repubblika Ċeka, il-Greċja, Spanja, il-Latvja, il-Litwanja, il-Polonja, il-Portugall u s-Slovakkja

Artikolu 6

▼M1

Regoli transitorji għar-Repubblika Ċeka, il-Greċja, Spanja, il-Latvja, il-Litwanja, il-Polonja, il-Portugall u s-Slovakkja

1. Il-Greċja, Latvja, Polonja u Portugall għandhom jiġu awtorizzati biex ma japplikawx id-disposizzjonijiet ta' l-Artikolu 1 sad-data ta' applikazzjoni msemmija fl-Artikolu 17(2) u ( 1 ) tad-Direttiva tal-Kunsill 2003/48/KE tat-3 ta' Ġunju 2003 fuq tassazzjoni ta' introjtu ta' riservi fil-forma ta' ħlas ta' imgħax tat-2.6.2004 EN Ġurnal Uffiċjali ta' l-Unjoni Ewropea L 195/33 introjtu fil-forma ta' ħlas ta' imgħax ( 2 ). Matul perjodu transitorji ta' tmien snin li jibda mid-data msemmija qabel, ir-rata ta' taxxa fuq ħlas ta' imgħax jew royalties magħmula lill-kumpanija assoċjata ta' Stat Membru ieħor jew lill-istituzzjoni permanenti li tinsab fi Stat Membru ieħor ta' kumpanija assoċjata ta' Stat Membru m'għandhiex taqbeż 10 % matul l-ewwel erba' snin u 5 % matul l-aħħar erba' snin.

Il-Litwanja għandha tiġi awtorizzata sabiex ma tapplikax id-disposizzjonijiet ta' l-Artikolu 1 sad-data ta' applikazzjoni msemmija fl-Artikolu 17(2) u (3) tad-Direttiva tal-Kunsill 2003/48/KE. Matul perjodu transitorji ta' sitt snin li jibda mid-data msemmija qabel, ir-rata ta' taxxa fuq ħlas ta' royalties magħmula lill-kumpanija assoċjata ta' Stat Membru ieħor jew lill-istituzzjoni permanenti li tinsab fi Stat Membru ieħor ta' kumpanija assoċjata ta' Stat Membru m'għandhiex taqbeż 10 %. Matul l-ewwel erba' snin tal-perjodu transitorji ta' sitt snin, ir-rata ta' taxxa fuq ħlas ta' imgħax magħmula lill-kumpanija assoċjata ta' Stat Membru ieħor jew lill-istituzzjoni permanenti li tinsab fi Stat Membru ieħor ta' kumpanija assoċjata ta' Stat Membru m'għandhiex taqbeż 10 % u matul s-sentejn ta' wara ir-rata ta' taxxa fuq ħlas ta' imgħax m'għandhiex taqbeż 5 %.

Spanja u r-Repubblika Ċeka għandhom jiġu awtorizzati, għall-ħlas ta' royalty biss, sabiex ma japplikax id-disposizzjonijiet ta' l-Artikolu 1 sad-data ta' applikazzjoni msemmija fl-Artikolu 17(2) u (3) tad-Direttiva tal-Kunsill 2003/48/KE. Matul perjodu transitorji ta' sitt snin li jibda mid-data msemmija qabel, ir-rata ta' taxxa fuq ħlas ta' royalties magħmula lill-kumpanija assoċjata ta' Stat Membru ieħor jew lill-istituzzjoni permanenti li tinsab fi Stat Membru ieħor ta' kumpanija assoċjata ta' Stat Membru m'għandhiex taqbeż 10 %. Is-Slovakkja għandha tiġi awtorizzata sabiex ma tapplikax id-disposizzjonijiet ta' l-Artikolu 1 matul perjodu transitorji ta' sentejn li jibda mill-1 ta' Mejju 2004.

Madankollu dawn ir-regoli transitorji għandhom jibqgħu soġġetti għall-applikazzjoni kontinwa ta' kull rata ta' taxxa inqas minn dawk imsemmija fl-ewwel, fit-tieni u fit-tielet subparagrafi provduti bi ftehim bilaterali konkluż bejn ir-Repubblika Ċeka, l-Greċja, Spanja, il-Latvja, il-Litwanja, il-Polonja, il-Portugall jew s-Slovakkja u Stati Membri oħra. Il-Kunsill jista' jiddeċiedi unanimament, fuq proposta mill-Kummissjoni, dwar xi estensjoni ta' dawn il-perjodi transitorji. Qabel l-għeluq ta' xi perjodu transitorji msemmi f'dan il-paragrafu, il-Kunsill jista' unimament jiddeċiedi, fuq propota mill-Kummissjoni, fuq estensjoni possibli ta' dawn il-perjodi transitorji

2. Fejn kumpanija ta' Stat Membru, jew istituzzjoni permanenti li tinsab f'dak l-Istat Membru ta' kumpanija ta' Stat Membru:

— tirċievi imgħax jew royalties minn kumpanija assoċjata tal-Greċja, Latvja, Litwanja, Polonja jew Portugall,

— tirċievi royalties minn kumpanija assoċjata tar-Repubblika ¬eka, Spanja jew Slovakkja,

— tirċievi imgħax jew royalties minn istituzzjoni permanenti fil-Greċja, Latvja, Litwanja, Polonja jew Portugall, jew kumpanija assoċjata ta' Stat Membru

— jew

— tirċievi royalties minn istituzzjoni permanenti li tinsab fir-Repubblika ¬eka, Greċja, Spanja Latvja Litwanja Polonja Portugall, jew Slovakkja

ta' kumpanija assoċjata ta' Stat Membru, l-ewwel Stat Membru għandha tħalli ammont indaqs tat-taxxa mħallsa fir-Repubblika ¬eka, Greċja, Spanja Latvja Litwanja Polonja Portugall, jew skond paragrafu 1 fuq dak l-introjtu bħala tnaqqis fuq l-introjtu tal-kumpanija jew istituzzjoni permanenti li tirċievi dak l-introjtu.

3. It-tnaqqis provdut fil-paragrafu 2 m'għandux jaqbez l-inqas:

(a) tat-taxxa mħallsa fir-Repubblika Ċeka, il-Greċja, Spanja, il-Latvja, il-Litwanja, il-Polonja, il-Portugall, jew is-Slovakkja, fuq dan l-introjtu fuq il-bażi ta' paragrafu 1, jew

(b) dik il-parti tat-taxxa fuq l-introjtu ta' kumpanija jew istituzzjoni permanenti li tirċievi l-imgħax jew royalties, kif maħduma qabel jingħata t-tnaqqis, li huwa attribwit għal dak il-ħlas taħt il-liġi domestika ta' l-Istat Membru fejn tinsab il-kumpanija jew l-istituzzjoni permanenti.

▼B

1. Ħarsa ġenerali

Article 6 1.

Greece, Latvia, Poland and Portugal shall be authorised not to apply the provisions of Article 1 until the date of application referred to in Article 17(2) and (3) of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments ( 1 ). During a transitional period of eight years starting on the aforementioned date, the rate of tax on payments of interest or royalties made to an associated company of another Member State or to a permanent establishment situated in another Member State of an associated company of a Member State must not exceed 10 % during the first four years and 5 % during the final four years.

Lithuania shall be authorised not to apply the provisions of Article 1 until the date of application referred to in Article 17(2) and (3) of Directive 2003/48/EC. During a transitional period of six years starting on the aforementioned date, the rate of tax on payments of royalties made to an associated company of another Member State or to a permanent establishment situated in another Member State of an associated company of a Member State must not exceed 10 %. During the first four years of the six-year transitional period, the rate of tax on payments of interest made to an associated company of another Member State or to a permanent establishment situated in another Member State must not exceed 10 %; and for the following two years, the rate of tax on such payments of interest must not exceed 5 %.

Spain and the Czech Republic shall be authorised, for royalty payments only, not to apply the provisions of Article 1 until the date of application referred to in Article 17(2) and (3) of Directive 2003/48/EC. During a transitional period of six years starting on the aforementioned date, the rate of tax on payments of royalties made to an associated company of another Member State or to a permanent establishment situated in another Member State of an associated company of a Member State must not exceed 10 %. Slovakia shall be authorised, for royalty payments only, not to apply the provisions of Article 1 during a transitional period of two years starting on 1 May 2004.

These transitional rules shall, however, remain subject to the continued application of any rate of tax lower than those referred to in the first, second and third subparagraphs provided by bilateral agreements concluded between the Czech Republic, Greece, Spain, Latvia, Lithuania, Poland, Portugal or Slovakia and other Member States. Before the end of any of the transitional periods mentioned in this paragraph the Council may decide unanimously, on a proposal from the Commission, on a possible extension of the said transitional periods.

Article 6 2.

Where a company of a Member State, or a permanent establishment situated in that Member State of a company of a Member State:

—

receives interest or royalties from an associated company of Greece, Latvia, Lithuania, Poland or Portugal,

—

receives royalties from an associated company of the Czech Republic, Spain or Slovakia,

—

receives interest or royalties from a permanent establishment situated in Greece, Latvia, Lithuania, Poland or Portugal, of an associated company of a Member State,

—

receives royalties from a permanent establishment situated in the Czech Republic, Spain or Slovakia, of an associated company of a Member State,

the first Member State shall allow an amount equal to the tax paid in the Czech Republic, Greece, Spain, Latvia, Lithuania, Poland, Portugal, or Slovakia in accordance with paragraph 1 on that income as a deduction from the tax on the income of the company or permanent establishment which received that income.

Article 6 3.

The deduction provided for in paragraph 2 need not exceed the lower of:

(a)

the tax payable in the Czech Republic, Greece, Spain, Latvia, Lithuania, Poland, Portugal or Slovakia, on such income on the basis of paragraph 1,

(b)

that part of the tax on the income of the company or permanent establishment which received the interest or royalties, as computed before the deduction is given, which is attributable to those payments under the domestic law of the Member State of which it is a company or in which the permanent establishment is situated.

1.1 Referenzi

1.2 Rekwiżiti identifikati

1.3 Standards relatati

2. Rekwiżiti identifikati

Rekwiżiti
Sors	Rekwiżit

3. Standards relatati

Standards
Sors	Rekwiżit

Builddate: 01.07.2013 00:00:00 -Doknr: CELEX:32003L0049
EULAW -
EN: Legal acts of the European Union from EUR-Lex, https://eur-lex.europa.eu/. © European Union. Re-use is authorised by Decision 2011/833/EU, provided the source is acknowledged; the consolidated texts are licensed under CC BY 4.0 (EUR-Lex legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the legislation published in the Official Journal of the European Union is deemed authentic.

DE: Rechtsakte der Europäischen Union aus EUR-Lex, https://eur-lex.europa.eu/. © Europäische Union. Weiterverwendung nach Beschluss 2011/833/EU mit Quellenangabe gestattet; die konsolidierten Fassungen stehen unter CC BY 4.0 (Rechtlicher Hinweis von EUR-Lex). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Verbindlich sind allein die im Amtsblatt der Europäischen Union veröffentlichten Rechtsakte.