+Člen 6 Prehodne določbe za Češko, Grčijo, Španijo, Latvijo, Litvo, Poljsko, Portugalsko in Slovaško
---+Article 6 1.
---+Article 6 2.
---+Article 6 3.

Člen 6 Prehodne določbe za Češko, Grčijo, Španijo, Latvijo, Litvo, Poljsko, Portugalsko in Slovaško

Člen 6

▼M1

Prehodne določbe za Češko, Grčijo, Španijo, Latvijo, Litvo, Poljsko, Portugalsko in Slovaško

1. Grčiji, Latviji, Poljski in Portugalski se dovoli, da ne uporabljajo določb člena 1 do datuma začetka uporabe iz člena 17(2) in (3) Direktive Sveta 2003/48/ES z dne 3. junija 2003 o obdavčevanju dohodka od prihrankov v obliki plačil obresti ( 1 ).

V prehodnem obdobju osmih let, ki se začne na navedeni datum, davčna stopnja na plačila obresti ali licenčnin, ki se plačajo povezani družbi iz druge države članice ali stalni poslovni enoti družbe iz države članice, ki se nahaja v drugi državi članici, ne sme presegati 10 % v prvih štirih letih in 5 % v zadnjih štirih letih.

Litvi se dovoli, da ne uporablja določb člena 1 do datuma začetka uporabe iz člena 17(2) in (3) Direktive Sveta 2003/48/ES z dne 3. junija 2003 o obdavčevanju dohodka od prihrankov v obliki plačil obresti.

V prehodnem obdobju šestih let, ki se začne na navedeni datum, davčna stopnja na plačila licenčnin, ki se plačajo povezani družbi iz druge države članice ali stalni poslovni enoti družbe iz države članice, ki se nahaja v drugi državi članici, ne presega 10 %. V prvih štirih letih šestletnega prehodnega obdobja, davčna stopnja na plačila obresti, ki se plačajo povezani družbi iz druge države članice ali stalni poslovni enoti, ki se nahaja v drugi državi članici, ne presega 10 %; v naslednjih dveh letih pa davčna stopnja na takšna plačila obresti ne sme preseči 5 %.

Španiji in Češki se dovoli, da, samo za plačila licenčnin, ne uporabljata določb člena 1 do datuma začetka uporabe iz člena 17(2) in (3) Direktive 2003/48/ES. V prehodnem obdobju šestih let, ki se začne na navedeni datum, davčna stopnja na plačila licenčnin, ki se plačajo povezani družbi iz druge države članice ali stalni poslovni enoti družbe iz države članice, ki se nahaja v drugi državi članici, ne presega 10 %.

Slovaški se dovoli, da ne uporablja, samo za plačila licenčnin, določb iz člena 1 med prehodnim obdobjem dveh let, ki se začne dne 1. maja 2004.

Hkrati s temi prehodnimi pravili pa se še naprej uporabljajo davčne stopnje, ki so nižje od stopenj iz prvega, drugega in tretjega pododstavka, ki jih določajo dvostranski sporazumi sklenjeni med Češko, Grčijo, Španijo, Latvijo, Litvo, Poljsko, Portugalsko ali Slovaško in drugimi državami članicami. Pred iztekom katerega koli od prehodnih obdobij, navedenih v tem odstavku, lahko Svet na podlagi predloga Komisije soglasno odloči o morebitnem podaljšanju navedenega prehodnega obdobja.

2. Če družba iz države članice ali stalna poslovna enota družbe iz države članice, ki se nahaja v tej državi članici:

— prejme obresti ali licenčnine od povezane družbe iz Grčije, Latvije, Litve, Poljske ali Portugalske,

— prejme licenčnine od povezane družbe iz Češke, Španije ali Slovaške,

— prejme obresti ali licenčnine od stalne poslovne enote povezane družbe iz države članice, ki se nahaja v Grčiji, Latviji, Litvi, na Poljskem ali na Portugalskem, ali

— prejme licenčnine od stalne stalne poslovne enote povezane družbe iz države članice, ki se nahaja na Češkem, v Španiji ali na Slovaškem,

prva država članica dovoli znesek, enak davku, plačanemu na Češkem, v Grčiji, Španiji, Latviji, Litvi, na Poljskem, Portugalskem ali Slovaškem skladno z odstavkom 1 od tega dohodka, kot odbitek od davka od dohodka družbe ali stalne poslovne enote, ki je prejela omenjeni dohodek.

3. Odbitek iz odstavka 2 ne sme presegati manjše od naslednjih dveh vrednosti:

(a) davka, ki se od takega dohodka plača na Češkem, v Grčiji, Španiji, Latviji, Litvi, na Poljskem, Portugalskem ali Slovaškem na podlagi odstavka 1, ali

(b) tistega dela davka od dohodka družbe ali stalne poslovne enote, ki je prejela obresti ali licenčnine, ki je bil izračunan pred odbitkom, pripisanim takim plačilom po domači zakonodaji države članice, v kateri ima družba sedež ali v kateri se nahaja stalna poslovna enota.

▼B

1. Pregled

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 Sklici

1.2 Ugotovljene zahteve

1.3 Povezani standardi

2. Ugotovljene zahteve

Zahteve
Vir	Zahteva

3. Povezani standardi

Standardi
Vir	Zahteva

Builddate: 01.07.2013 00:00:00 -Doknr: CELEX:32003L0049
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