+Artikolu 1
---+Article 1 1.
---+Article 1 2.
---+Article 1 3.
---+Article 1 4.

Artikolu 1

Artikolu 1

1.  Kull Stat Membru għandu japplika din id-Direttiva:

(a) għat-tqassim tal-qligħ irċevut mill-kumpanniji ta’ dak l-Istat Membru li jkun ġej mis-sussidjarji fi Stati Membri oħra;

(b) għat-tqassim tal-qligħ mill-kumpanniji ta’ dak l-Istat Membru lill-kumpanniji fi Stati Membri oħra li tagħhom huma sussidjarji;

(c) għad-distribuzzjonijiet tal-qligħ irċevut minn stabbilimenti permanenti li jinsabu f’dak l-Istat Membru tal-kumpanniji ta’ Stati Membri oħra li jiġu mis-sussidjarji tagħhom ta’ Stat Membru ieħor għajr dak fejn jinsab l-istabbiliment permanenti;

(d) għad-distribuzzjonijiet tal-qligħ minn kumpanniji ta’ dak l-Istat Membru lil stabbilimenti permanenti fi Stat Membru ieħor ta’ kumpanniji tal-istess Stat Membru li tagħhom huma sussidjarji.

▼M3

2.  L-Istati Membri ma għandhomx jagħtu l-benefiċċji ta' din id-Direttiva lil arranġament jew sensiela ta' arranġamenti li, peress li jkunu ġew attwati għall-iskop ewlieni jew għal wieħed mill-iskopijiet ewlenin li jinkiseb vantaġġ tat-taxxa li jmur kontra l-objettiv jew l-iskop ta' din id-Direttiva, ma jkunux ġenwini fid-dawl tal-fatti u ċ-ċirkostanzi rilevanti kollha.

Arranġament jista' jinkludi aktar minn pass wieħed jew parti waħda.

3.  Għall-finijiet tal-paragrafu 2, arranġament jew sensiela ta' arranġamenti għandhom jitqiesu bħala mhux ġenwini sa fejn ma jsirux għal raġunijiet kummerċjali validi li jirriflettu r-realtà ekonomika.

4.  Din id-Direttiva ma għandhiex tipprekludi l-applikazzjoni ta' dispożizzjonijiet domestiċi jew ibbażati fuq ftehimiet li jkunu meħtieġa għall-prevenzjoni tal-evażjoni tat-taxxa, il-frodi tat-taxxa jew l-abbuż.

▼B

1. Ħarsa ġenerali

,
Article 1 1.

Each Member State shall apply this Directive:

(a) 

to distributions of profits received by companies of that Member State which come from their subsidiaries of other Member States;

(b) 

to distributions of profits by companies of that Member State to companies of other Member States of which they are subsidiaries;

(c) 

to distributions of profits received by permanent establishments situated in that Member State of companies of other Member States which come from their subsidiaries of a Member State other than that where the permanent establishment is situated;

(d) 

to distributions of profits by companies of that Member State to permanent establishments situated in another Member State of companies of the same Member State of which they are subsidiaries.
Article 1 2.
Member States shall not grant the benefits of this Directive to an arrangement or a series of arrangements which, having been put into place for the main purpose or one of the main purposes of obtaining a tax advantage that defeats the object or purpose of this Directive, are not genuine having regard to all relevant facts and circumstances.

An arrangement may comprise more than one step or part.
Article 1 3.
For the purposes of paragraph 2, an arrangement or a series of arrangements shall be regarded as not genuine to the extent that they are not put into place for valid commercial reasons which reflect economic reality.
Article 1 4.
This Directive shall not preclude the application of domestic or agreement-based provisions required for the prevention of tax evasion, tax fraud or abuse.

1.1 Referenzi

1.2 Rekwiżiti identifikati

1.3 Standards relatati

2. Rekwiżiti identifikati

Rekwiżiti

3. Standards relatati

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