+Člen 11 Elementi za določitev stalnega prebivališča
---+Article 11 1.
---+Article 11 2.
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Člen 11 Elementi za določitev stalnega prebivališča
Člen 11 Elementi za določitev stalnega prebivališča 1. Če se stališča nosilcev dveh ali več držav članic o določitvi stalnega prebivališča osebe, za katero se uporablja osnovna uredba, razlikujejo, ti nosilci sporazumno določijo središče interesov zadevne osebe na podlagi celostne ocene vseh razpoložljivih informacij v zvezi z ustreznimi dejstvi, med katerimi so lahko:
(a) trajanje in neprekinjenost prisotnosti na ozemlju zadevnih držav članic;
(b) okoliščine osebe, vključno z:
(i) značajem in posebnimi značilnostmi vsake dejavnosti, ki jo opravlja, zlasti krajem, kjer se ta dejavnost običajno opravlja, stabilnostjo dejavnosti ter trajanjem vsake pogodbe o delu;
(ii) njenim družinskim položajem in družinskimi vezmi;
(iii) opravljanjem kakršne koli nepridobitne dejavnosti;
(iv) pri študentih, virom njihovega dohodka;
(v) njenim stanovanjskim položajem, zlasti s tem, kako trajen je;
(vi) državo članico, za katero se za davčne namene šteje, da je oseba njen rezident.
2. Kadar se zaradi različnih meril na podlagi ustreznih dejstev iz odstavka 1 nosilci ne morejo sporazumeti, se kot odločilen za določitev dejanskega stalnega prebivališča osebe šteje njen namen, kot je razviden iz teh dejstev in okoliščin, zlasti razlogov za njeno selitev. 1. Pregled
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Regulativa |
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Article 11 1.
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Where there is a difference of views between the institutions of two or more Member States about the determination of the residence of a person to whom the basic Regulation applies, these institutions shall establish by common agreement the centre of interests of the person concerned, based on an overall assessment of all available information relating to relevant facts, which may include, as appropriate:
(a)
the duration and continuity of presence on the territory of the Member States concerned;
(b)
the person’s situation, including:
(i)
the nature and the specific characteristics of any activity pursued, in particular the place where such activity is habitually pursued, the stability of the activity, and the duration of any work contract;
(ii)
his family status and family ties;
(iii)
the exercise of any non-remunerated activity;
(iv)
in the case of students, the source of their income;
(v)
his housing situation, in particular how permanent it is;
(vi)
the Member State in which the person is deemed to reside for taxation purposes.
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Article 11 2.
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Where the consideration of the various criteria based on relevant facts as set out in paragraph 1 does not lead to agreement between the institutions concerned, the person’s intention, as it appears from such facts and circumstances, especially the reasons that led the person to move, shall be considered to be decisive for establishing that person’s actual place of residence.
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1.1 Sklici
1.2 Ugotovljene zahteve
1.3 Povezani standardi
2. Ugotovljene zahteve
3. Povezani standardi
- Builddate: 01.01.2018 00:00:00 -Doknr: CELEX:32009R0987
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