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

Člen 1

Člen 1

1.  Države članice uporabljajo to direktivo:

(a) za distribucijo dobička, ki ga prejmejo družbe iz te države članice od odvisnih družb iz drugih držav članic;

(b) za distribucijo dobička s strani družb iz te države članice, družbam, iz drugih držav članic, od katerih so odvisne;

(c) za distribucijo dobička, ki ga prejmejo stalne poslovne enote, ki se nahajajo v tej državi članici, od družb iz drugih držav članic, ki prihaja od njihovih odvisnih družb iz države članice, ki ni tista, v kateri se nahaja stalna poslovna enota;

(d) za distribucijo dobička s strani družb iz te države članice stalnim poslovnim enotam, ki se nahajajo v drugi državi članici, od odvisnih družb iz te iste države članice.

▼M3

2.  Države članice ne priznajo nobenih ugodnosti iz te direktive za sheme ali nize shem, ki glede na to, da je bil pri njihovem uresničevanju poglavitni namen ali eden od poglavitnih namenov pridobitev davčne prednosti, ki izničuje cilj ali namen te direktive, niso pristni, če se upoštevajo vsa pomembna dejstva in okoliščine.

Shema lahko obsega več kakor en korak ali del.

3.  Za namene odstavka 2 se shema ali niz shem šteje za nepristnega, kolikor se ne uresničuje iz tehtnih komercialnih razlogov, ki odražajo ekonomsko stvarnost.

4.  Ta direktiva ne preprečuje uporabe notranjih ali na sporazumih temelječih določb, ki so potrebne za preprečevanje davčnih utaj, davčnih goljufij ali zlorab.

▼B

1. Pregled

,
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 Sklici

1.2 Ugotovljene zahteve

1.3 Povezani standardi

2. Ugotovljene zahteve

Zahteve

3. Povezani standardi

Standardi
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