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+Article 1 13. |
Article 1 13.For the purposes of paragraphs 11 and 12, the attestation to be given shall, in respect of each contract for the payment, be valid for at least one year but for not more than three years from the date of issue and shall contain the following information:
(a)
proof of the receiving company's residence for tax purposes and, where necessary, the existence of a permanent establishment certified by the tax authority of the Member State in which the receiving company is resident for tax purposes or in which the permanent establishment is situated;
(b)
beneficial ownership by the receiving company in accordance with paragraph 4 or the existence of conditions in accordance with paragraph 5 where a permanent establishment is the recipient of the payment;
(c)
fulfilment of the requirements in accordance with Article 3(a)(iii) in the case of the receiving company;
(d)
a minimum holding or the criterion of a minimum holding of voting rights in accordance with Article 3(b);
(e)
the period for which the holding referred to in (d) has existed. Member States may request in addition the legal justification for the payments under the contract (e.g. loan agreement or licensing contract). 1. Przegląd
1.1 Odwołania1.2 Zidentyfikowane wymagania1.3 Powiązane normy2. Zidentyfikowane wymagania
3. Powiązane normy
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