+Člen 3
---+Article 3 1.
---+Article 3 2.
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Člen 3
Člen 3 1. Za uporabo te direktive
(a) se status matične družbe podeli:
(i) najmanj družbi iz države članice, ki izpolnjuje pogoje iz člena 2 in ima najmanj 10 % delež v kapitalu družbe iz druge države članice, ki izpolnjuje enake pogoje;
(ii) pod enakimi pogoji tudi družbi iz države članice, ki ima najmanj 10 % delež v kapitalu družbe iz iste države članice, ki je delno ali v celoti v lasti stalne poslovne enote prej navedene družbe, ki se nahaja v drugi državi članici;
(b) „odvisna družba“ pomeni družbo, katere kapital vključuje kapitalski delež iz točke (a).
2. Z odstopanjem od odstavka 1 imajo države članice možnost izbire, da:
(a) z dvostranskim sporazumom zamenjajo delež v kapitalu z deležem v glasovalnih pravicah;
(b) ne uporabljajo te direktive za družbe iz te države članice, ki ne vzdržujejo deležev, s katerimi se kvalificirajo kot matične družbe, neprekinjeno vsaj dve leti ali za tiste njihove družbe, v katerih družba druge države članice ne vzdržuje takega deleža neprekinjeno vsaj dve leti.
1. Pregled
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Regulativa |
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Article 3 1.
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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).
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Article 3 2.
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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.
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1.1 Sklici
1.2 Ugotovljene zahteve
1.3 Povezani standardi
2. Ugotovljene zahteve
3. Povezani standardi
- Builddate: 17.02.2015 00:00:00 -Doknr: CELEX:32011L0096
- EULAW -
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