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

Artikolu 3

Artikolu 3

1.  Għall-għanijiet ta’ applikazzjoni ta’ din id-Direttiva:

(a) l-istatus ta’ kumpannija prinċipali għandu jingħata:

(i) għall-inqas lil kumpannija ta’ Stat Membru li tissodisfa l-kondizzjonijiet stabbiliti fl-Artikolu 2 u li jkollha investiment minimu ta’ 10 % fil-kapital ta’ kumpannija ta’ Stat Membru ieħor li jissodisfa l-istess kondizzjonijiet,

(ii) taħt l-istess kondizzonijiet, lil kumpannija ta’ Stat Membru li jkollha investiment minimu ta’ 10 % fil-kapital ta’ kumpannija tal-istess Stat Membru, miżmum kollu jew parti minnu minn stabbiliment permanenti tal-ewwel kumpannija li tinsab fi Stat Membru ieħor;

(b) “sussidjarja” tfisser kumpannija li għandha kapital li jinkludi l-investiment imsemmi fil-punt (a).

2.  Bħala deroga mill-paragrafu 1, l-Istati Membri għandu jkollhom il-għażla li:

(a) jibdlu, permezz ta’ ftehim bilaterali, il-kriterju taż-żamma ta’ investiment fil-kapital bil-kriterju ta’ żamma ta’ investiment bid-drittijiet għall-vot;

(b) li ma japplikawx din id-Direttiva għall-kumpanniji ta’ dak l-Istat Membru, li ma jżommux għal perijodu ta’ żmien mhux interrott ta’ mill-inqas sentejn ishma li jikkwalifikawhom bħala kumpanniji prinċipali, jew għal dawk mill-kumpanniji tagħhom li fihom kumpannija ta’ Stat Membru ieħor ma żżommx ishma minn dawn għal-perijodu ta’ żmien mhux interrott ta’ mill-inqas sentejn.

1. Ħarsa ġenerali

,
Article 3 1.

For the purposes of applying this Directive:

(a) 

the status of parent company shall be attributed:

(i) 

at least to a company of a Member State which fulfils the conditions set out in Article 2 and has a minimum holding of 10 % in the capital of a company of another Member State fulfilling the same conditions;

(ii) 

under the same conditions, to a company of a Member State which has a minimum holding of 10 % in the capital of a company of the same Member State, held in whole or in part by a permanent establishment of the former company situated in another Member State;

(b) 

‘subsidiary’ means that company the capital of which includes the holding referred to in point (a).
Article 3 2.

By way of derogation from paragraph 1, Member States shall have the option of:

(a) 

replacing, by means of bilateral agreement, the criterion of a holding in the capital by that of a holding of voting rights;

(b) 

not applying this Directive to companies of that Member State, which do not maintain for an uninterrupted period of at least 2 years holdings qualifying them as parent companies, or to those of their companies in which a company of another Member State does not maintain such a holding for an uninterrupted period of at least 2 years.

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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