Annexes to COM(1998)67 - Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States - Main contents
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This page contains a limited version of this dossier in the EU Monitor.
| dossier | COM(1998)67 - Common system of taxation applicable to interest and royalty payments made between associated companies of different Member ... |
|---|---|
| document | COM(1998)67  |
| date | June 3, 2003 |
List of companies covered by Article 3(a) of the Directive
| (a) | Companies under Belgian law known as: ‘ naamloze vennootschap / société anonyme , commanditaire vennootschap op aandelen / société en commandite par actions , besloten vennootschap met beperkte aansprakelijkheid / société privée à responsabilité limitée ’ and those public law bodies that operate under private law; |
| (b) | companies under Danish law known as: ‘aktieselskab’ and ‘anpartsselskab’; |
| (c) | companies under German law known as: ‘Aktiengesellschaft, Kommanditgesellschaft auf Aktien, Gesellschaft mit beschränkter Haftung’ and ‘bergrechtliche Gewerkschaft’; |
| (d) | companies under Greek law known as: ‘ανώνυμη εταιρíα’; |
| (e) | companies under Spanish law known as: ‘sociedad anónima, sociedad comanditaria por acciones, sociedad de responsabilidad limitada’ and those public law bodies which operate under private law; |
| (f) | companies under French law known as: ‘société anonyme, société en commandite par actions, société à responsabilité limitée’ and industrial and commercial public establishments and undertakings; |
| (g) | companies in Irish law known as public companies limited by shares or by guarantee, private companies limited by shares or by guarantee, bodies registered under the Industrial and Provident Societies Acts or building societies registered under the Building Societies Acts; |
| (h) | companies under Italian law known as: ‘società per azioni, società in accomandita per azioni, società a responsabilità limitata’ and public and private entities carrying on industrial and commercial activities; |
| (i) | companies under Luxembourg law known as: ‘société anonyme, société en commandite par actions and société à responsabilité limitée’; |
| (j) | companies under Dutch law known as: ‘naamloze vennootschap’ and ‘besloten vennootschap met beperkte aansprakelijkheid’; |
| (k) | companies under Austrian law known as: ‘Aktiengesellschaft’ and ‘Gesellschaft mit beschränkter Haftung’; |
| (l) | commercial companies or civil law companies having a commercial form, cooperatives and public undertakings incorporated in accordance with Portuguese law; |
| (m) | companies under Finnish law known as: ‘ osakeyhtiö / aktiebolag , osuuskunta / andelslag , säästöpankki / sparbank ’ and ‘ vakuutusyhtiö / försäkringsbolag ’; |
| (n) | companies under Swedish law known as: ‘aktiebolag’ and ‘försäkringsaktiebolag’; |
| (o) | companies incorporated under the law of the United Kingdom. |