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Corola-website/Law/271682_a_273011

commissioner ....................................................... Date: ..................... STATEMENT OF THE BENEFICIAL OWNER - UNDER SECTION B The permanent establishment states that: - it is located on the territory of .............; - it is liable to the ........... tax, without the possibility of an option or exemption; - the foreign legal person for which the permanent establishment carries on an activity hâș the following legal status/takes one of the forms listed în the Directive/Agreement ..................; - the foreign legal person for which the permanent establishment carries on an activity hâș its fiscal domicile

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
without the possibility of an option or exemption; - the foreign legal person for which the permanent establishment carries on an activity hâș the following legal status/takes one of the forms listed în the Directive/Agreement ..................; - the foreign legal person for which the permanent establishment carries on an activity hâș its fiscal domicile în ................ and it is not considered resident for tax purposes outside the European Union, according to a Convention/Agreement for the avoidance of double taxation concluded with a

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
activity hâș the following legal status/takes one of the forms listed în the Directive/Agreement ..................; - the foreign legal person for which the permanent establishment carries on an activity hâș its fiscal domicile în ................ and it is not considered resident for tax purposes outside the European Union, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state; - the foreign legal person for which the permanent establishment carries on an activity is liable to the .............. tax

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
în the Directive/Agreement ..................; - the foreign legal person for which the permanent establishment carries on an activity hâș its fiscal domicile în ................ and it is not considered resident for tax purposes outside the European Union, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state; - the foreign legal person for which the permanent establishment carries on an activity is liable to the .............. tax, without the possibility of an option or exemption; - tick and fill în

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
an activity hâș its fiscal domicile în ................ and it is not considered resident for tax purposes outside the European Union, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state; - the foreign legal person for which the permanent establishment carries on an activity is liable to the .............. tax, without the possibility of an option or exemption; - tick and fill în the appropriate box/boxes: [] The foreign legal person for which the permanent establishment carries on

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
third state; - the foreign legal person for which the permanent establishment carries on an activity is liable to the .............. tax, without the possibility of an option or exemption; - tick and fill în the appropriate box/boxes: [] The foreign legal person for which the permanent establishment carries on an activity, indicated în section A, hâș a direct minimum holding of..........% în the capital of the legal person indicated în section C for an uninterrupted period of at least 2 years, starting with

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
fill în the appropriate box/boxes: [] The foreign legal person for which the permanent establishment carries on an activity, indicated în section A, hâș a direct minimum holding of..........% în the capital of the legal person indicated în section C for an uninterrupted period of at least 2 years, starting with .........................; [] The legal person indicated în section C hâș a direct minimum holding of ........% în the capital of the legal person indicated în section A for an uninterrupted period of at

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
person indicated în section C for an uninterrupted period of at least 2 years, starting with .........................; [] The legal person indicated în section C hâș a direct minimum holding of ........% în the capital of the legal person indicated în section A for an uninterrupted period of at least 2 years, starting with ..........; [] The third legal person Name: ................................................, Tax registration code (given by the tax authority of the state where it is resident): .............., Full address: ........................................, Hâș a direct minimum holding of ........% în the

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
state where it is resident): .............., Full address: ........................................, Hâș a direct minimum holding of ........% în the capital of the legal person indicated în section A, starting with ......................... and.....% în the capital of the legal person indicated în section C, starting with ........................, for an uninterrupted period of at least 2 years. Furthermore, the third legal person: - hâș the following legal status/takes one of the forms listed în the Directive/Agreement .............; - is resident for tax purposes în the European Union Member State ........... and

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
the legal person indicated în section C, starting with ........................, for an uninterrupted period of at least 2 years. Furthermore, the third legal person: - hâș the following legal status/takes one of the forms listed în the Directive/Agreement .............; - is resident for tax purposes în the European Union Member State ........... and it is not considered resident for tax purposes outside the European Union, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state; - is liable to

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
least 2 years. Furthermore, the third legal person: - hâș the following legal status/takes one of the forms listed în the Directive/Agreement .............; - is resident for tax purposes în the European Union Member State ........... and it is not considered resident for tax purposes outside the European Union, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state; - is liable to the ................. tax, without the possibility of an option or exemption; - it is the beneficial owner

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
status/takes one of the forms listed în the Directive/Agreement .............; - is resident for tax purposes în the European Union Member State ........... and it is not considered resident for tax purposes outside the European Union, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state; - is liable to the ................. tax, without the possibility of an option or exemption; - it is the beneficial owner of the interest and/or royalties, if the debt-claim or the right

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
permanent establishment; - the interest and/or royalty payments represent income în respect of which the permanent establishment is liable to the ............................ tax; - the annual amount of the interest and/or royalties set ouț în the contract(s) no .........., concluded on ........, for which the tax exemption is requested: ................. ............. (interest) (royalties) The beneficial owner hereby states that the provided information is true and undertakes to notify the withholding paying agent of any changes that have occurred în it. Signature of the applicant/representative

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
Member States, aș amended, implemented în România în Chapter V of Title VI of Law no 227/2015 regarding the Fiscal Code, aș amended, aș well aș according to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down în Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income în the form of interest payments (provisions of article 15 regarding the common system of taxation applicable to interest

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
between associated companies established în European Union Member States shall be exempt from withholding tax, provided that the beneficial owner of the interest or royalties holds at least 25% of the value/number of shares în the Romanian legal person for an uninterrupted period of at least 2 years, which ends on the date of the payment of the interest or royalties. When the payer of the interest or royalties or the beneficial owner of the interest or royalties is a

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
în which the permanent establishment is located will certify that it is registered aș a taxpayer and that is carrying on an activity în that state. At the same time, a certificate of tax residence of the foreign legal person for which the permanent establishment carries on an activity will be submitted. One copy of the statement is kept by the beneficial owner of the interest or royalties, while the other is handed în to the payer of the interest or

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
establishment carries on an activity will be submitted. One copy of the statement is kept by the beneficial owner of the interest or royalties, while the other is handed în to the payer of the interest or royalties în order for the exemption to be granted. The statement is valid for the year for which the certificate of tax residence was issued. When the beneficial owner derives both interest and royalties from the same payer, it shall submit only one statement

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
of the statement is kept by the beneficial owner of the interest or royalties, while the other is handed în to the payer of the interest or royalties în order for the exemption to be granted. The statement is valid for the year for which the certificate of tax residence was issued. When the beneficial owner derives both interest and royalties from the same payer, it shall submit only one statement în order for the exemption to be granted. Anexă 16

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
is kept by the beneficial owner of the interest or royalties, while the other is handed în to the payer of the interest or royalties în order for the exemption to be granted. The statement is valid for the year for which the certificate of tax residence was issued. When the beneficial owner derives both interest and royalties from the same payer, it shall submit only one statement în order for the exemption to be granted. Anexă 16 ● Directivă 2011/96

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
to be granted. The statement is valid for the year for which the certificate of tax residence was issued. When the beneficial owner derives both interest and royalties from the same payer, it shall submit only one statement în order for the exemption to be granted. Anexă 16 ● Directivă 2011/96/UE a Consiliului din 30 noiembrie 2011 privind regimul fiscal comun care se aplică societăților-mamă și filialelor acestora din diferite state membre, cu amendamentele ulterioare, transpusa în titlul ÎI și

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
case of parent companies and subsidiaries of different Member States, aș amended implemented în Title ÎI and Title VI of Law no 227/2015 regarding the Fiscal Code, aș amended. ● Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down în Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income în the form of interest payments (provisions of article 15 regarding the common system of taxation applicable to parent

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
2003/48/EC of 3 June 2003 on taxation of savings income în the form of interest payments (provisions of article 15 regarding the common system of taxation applicable to parent companies and their subsidiaries from different Member States). STATEMENT for tax exemption în România of dividends paid by a Romanian legal person or by a legal person with the head office located în România, incorporated under European law, to a legal person resident în another European Union or to a

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
person with the head office în România, incorporated under European law: ............................................................................................ STATEMENT OF THE BENEFICIAL OWNER - UNDER SECTION A The foreign legal person states that: - it hâș one of the legal forms listed în the Directive/Agreement .......................................; - it is resident for tax purposes în the European Union ..................................... and it is not considered resident for tax purposes outside European Union, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state; - it is liable to pay profit

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
THE BENEFICIAL OWNER - UNDER SECTION A The foreign legal person states that: - it hâș one of the legal forms listed în the Directive/Agreement .......................................; - it is resident for tax purposes în the European Union ..................................... and it is not considered resident for tax purposes outside European Union, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state; - it is liable to pay profit tax or a similar tax, according to the tax law of the European

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
that: - it hâș one of the legal forms listed în the Directive/Agreement .......................................; - it is resident for tax purposes în the European Union ..................................... and it is not considered resident for tax purposes outside European Union, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state; - it is liable to pay profit tax or a similar tax, according to the tax law of the European Union, without the possibility of an option or exemption; - it hâș

ORDIN nr. 583 din 26 aprilie 2016 pentru aprobarea formularisticii prevăzute de art. 230 ��i 232 din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare. In: EUR-Lex (2016) [Corola-website/Law/271682_a_273011]