+Člen 4
---+Article 4 1.
---+Article 4 2.
---+Article 4 3.
---+Article 4 4.
---+Article 4 5.

Člen 4

Člen 4

1.  Kadar matična družba ali njena stalna poslovna enota iz naslova povezave matične družbe z njeno odvisno družbo prejme distribucijo dobička, država članica matične družbe, in država članica, v kateri se nahaja njena stalna poslovna enota, razen v primeru likvidacije odvisne družbe, ravna tako, da:

▼M2

(a) se bodisi vzdrži obdavčevanja takšnega dobička v obsegu, v katerem odvisna družba takšnih dobičkov ne more uveljavljati kot izdatka, in takšen dobiček obdavči v obsegu, v katerem lahko odvisna družba takšne dobičke uveljavi kot izdatek; bodisi

▼B

(b) ta dobiček obdavči in hkrati matični družbi in stalni poslovni enoti dovoli, da od zneska izračunanega davka odbije del davka od dobička pravnih oseb, ki se nanaša na ta dobiček in ki ga je izplačala odvisna družba in katera koli odvisna družba nižjega ranga, ob upoštevanju pogoja, da vsak del družbe in njene odvisne družbe nižjega ranga spada pod opredelitev iz člena 2 in da izpolnjuje zahteve iz člena 3, do višine zneska ustrezno izračunanega davka.

2.  Nobena določba te direktive državi članici matične družbe ne preprečuje upoštevanja odvisne družbe kot davčno pregledne na podlagi ocene pravnih značilnosti te odvisne družbe s strani te države članice na osnovi zakona, v skladu s katerim je bila ustanovljena, in, potemtakem, obdavčitve deleža matične družbe v dobičku njene odvisne družbe ob nastanku tega dobička. V tem primeru se država članica matične družbe vzdrži obdavčitve distribuiranega dobička odvisne družbe.

Pri določanju deleža matične družbe v dobičku njene odvisne družbe ob njegovem nastanku, država članica matične družbe, bodisi oprosti ta dobiček plačila davka bodisi matični družbi dovoli, da odbije znesek izračunanega davka od tega dela davka od dobička pravnih oseb, ki se nanaša na ta delež matične družbe v dobičku, ki ga je izplačala njena odvisna družba ali katera koli odvisna družba nižjega ranga, pod pogojem, da pri vsakem delu družba in njena odvisna družba nižjega ranga spada pod opredelitev iz člena 2 in da izpolnjujejo zahteve iz člena 3, do višine zneska ustrezno izračunanega davka.

3.  Vsaka država članica ohrani možnost, da določi, da se stroški, ki se nanašajo na delež, in izgube, ki izhajajo iz distribucije dobička odvisne družbe, ne odbijejo od obdavčljivega dobička matične družbe.

Kadar so v takem primeru stroški upravljanja, ki se nanašajo na delež, fiksni kot splošna stopnja, fiksno določeni znesek ne sme presegati 5 % dobička, ki ga distribuira odvisna družba.

4.  Odstavka 1 in 2 se uporabljata do datuma dejanskega začetka veljavnosti skupnega sistema obdavčitve družb.

5.  Svet soglasno v skladu s posebnim zakonodajnim postopkom in po posvetovanju z Evropskim parlamentom in Ekonomsko-socialnim odborom v ustreznem roku sprejme pravila, ki se uporabljajo od datuma začetka veljave skupnega sistema obdavčitve družb.

1. Pregled

,
Article 4 1.

Where a parent company or its permanent establishment, by virtue of the association of the parent company with its subsidiary, receives distributed profits, the Member State of the parent company and the Member State of its permanent establishment shall, except when the subsidiary is liquidated, either:

▼M2

(a) 

refrain from taxing such profits to the extent that such profits are not deductible by the subsidiary, and tax such profits to the extent that such profits are deductible by the subsidiary; or

▼B

(b) 

tax such profits while authorising the parent company and the permanent establishment to deduct from the amount of tax due that fraction of the corporation tax related to those profits and paid by the subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary fall within the definitions laid down in Article 2 and meet the requirements provided for in Article 3, up to the limit of the amount of the corresponding tax due.
Article 4 2.
Nothing in this Directive shall prevent the Member State of the parent company from considering a subsidiary to be fiscally transparent on the basis of that Member State’s assessment of the legal characteristics of that subsidiary arising from the law under which it is constituted and therefore from taxing the parent company on its share of the profits of its subsidiary as and when those profits arise. In this case the Member State of the parent company shall refrain from taxing the distributed profits of the subsidiary.

When assessing the parent company’s share of the profits of its subsidiary as they arise the Member State of the parent company shall either exempt those profits or authorise the parent company to deduct from the amount of tax due that fraction of the corporation tax related to the parent company’s share of profits and paid by its subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary fall within the definitions laid down in Article 2 and meet the requirements provided for in Article 3, up to the limit of the amount of the corresponding tax due.
Article 4 3.
Each Member State shall retain the option of providing that any charges relating to the holding and any losses resulting from the distribution of the profits of the subsidiary may not be deducted from the taxable profits of the parent company.

Where the management costs relating to the holding in such a case are fixed as a flat rate, the fixed amount may not exceed 5 % of the profits distributed by the subsidiary.
Article 4 4.
Paragraphs 1 and 2 shall apply until the date of effective entry into force of a common system of company taxation.
Article 4 5.
The Council, acting unanimously in accordance with a special legislative procedure and after consulting the European Parliament and the Economic and Social Committee, shall, at the appropriate time, adopt the rules to apply as from the date of effective entry into force of a common system of company taxation.

1.1 Sklici

1.2 Ugotovljene zahteve

1.3 Povezani standardi

2. Ugotovljene zahteve

Zahteve

3. Povezani standardi

Standardi
  • Builddate: 17.02.2015 00:00:00 -Doknr: CELEX:32011L0096
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