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Corola-website/Law/271682_a_273011

or a similar tax, according to the tax law of the European Union, without the possibility of an option or exemption; - it hâș a direct minimum holding of ........... % în the capital of the Romanian legal person indicated în section C for an uninterrupted period of at least 1 year or 2 years în the case of Swiss Confederation, starting with .............................; - it is the beneficial owner of the dividends; - the date when the dividends were paid .................................; - the total amount of the dividends

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]
period of at least 1 year or 2 years în the case of Swiss Confederation, starting with .............................; - it is the beneficial owner of the dividends; - the date when the dividends were paid .................................; - the total amount of the dividends ................ EUR/............. lei for which the tax exemption is requested. 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/commissioner ...................................... Date

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]
BENEFICIAL OWNER - UNDER SECTION B The permanent establishment states that: - it is located on the territory of .....................................; - it is liable to pay profit tax or a similar tax, without the possibility of an option or exemption; - the foreign legal person for which the permanent establishment carries on an activity hâș one of the legal 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 is not

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]
or a similar tax, without the possibility of an option or exemption; - the foreign legal person for which the permanent establishment carries on an activity hâș one of the legal 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 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

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 carries on an activity hâș one of the legal 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 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 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]
listed în the Directive/Agreement ...............................................; - the foreign legal person for which the permanent establishment carries on an activity hâș its fiscal domicile în ........................................ and 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 pay profit tax or a similar tax, according to the tax law of 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]
on an activity hâș its fiscal domicile în ........................................ and 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 pay profit tax or a similar tax, according to the tax law of the European Union, without the possibility of an option or exemption; - the foreign legal person for

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]
for which the permanent establishment carries on an activity 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; - the foreign legal person for which the permanent establishment carries on an activity hâș a direct minimum holding of ...... % în the capital of the Romanian legal person indicated în section C for an uninterrupted period of at least 1 year or 2 years 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]
Union, without the possibility of an option or exemption; - the foreign legal person for which the permanent establishment carries on an activity hâș a direct minimum holding of ...... % în the capital of the Romanian legal person indicated în section C for an uninterrupted period of at least 1 year or 2 years în the case of Swiss Confederation, starting with ............................; - the date when the dividends were paid .................................; - the total amount of the dividends ................. EUR/............ lei for which the tax exemption is

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 1 year or 2 years în the case of Swiss Confederation, starting with ............................; - the date when the dividends were paid .................................; - the total amount of the dividends ................. EUR/............ lei for which the tax exemption is requested. 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. Date: ............................ Signature of the applicant/representative/commissioner

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]
hâș one of the legal forms listed în the Directive/Agreement; 2. according to the tax law of the European Union it is considered to be a resident of that State and it is not considered to be a resident for tax purposes outside the European Union according to a Convention/Agreement for the avoidance of double taxation concluded with a third state; 3. it is liable to pay profit tax or a similar tax, according to the tax law of

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]
according to the tax law of the European Union it is considered to be a resident of that State and it is not considered to be a resident for tax purposes outside the European Union according to a Convention/Agreement for the avoidance of double taxation concluded with a third state; 3. 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; 4

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]
pay profit tax or a similar tax, according to the tax law of the European Union without the possibility of an option or exemption; 4. hâș a direct minimum holding of 10% în the capital of the Romanian legal person for an uninterrupted period of at least 1 year, which ends on the date the dividends are paid - according to the Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable în the case of

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 30 November 2011 on the common system of taxation applicable în the case of parent companies and subsidiaries of different Member States, aș amended; - hâș a direct minimum holding of 25% în the capital of the Romanian legal person for an uninterrupted period of at least 2 years, which ends on the date the dividends are paid - according to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down în Council Directive

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]
25% în the capital of the Romanian legal person for an uninterrupted period of at least 2 years, which ends on the date the dividends are paid - 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 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]
companies and their subsidiaries from different Member States). If the recipient of the dividends is a permanent establishment of a legal person resident în an European Union Member State located în another European Union Member State, the foreign legal person for which the permanent establishment carries on an activity shall meet all the conditions provided at points 1 to 4 în order for the exemption to be granted. În order for the exemption to be granted, the Romanian legal person paying

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]
resident în an European Union Member State located în another European Union Member State, the foreign legal person for which the permanent establishment carries on an activity shall meet all the conditions provided at points 1 to 4 în order for the exemption to be granted. În order for the exemption to be granted, the Romanian legal person paying the dividends shall meet all the conditions mentioned below: 1. it is a company incorporated under Romanian law and hâș one of

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 another European Union Member State, the foreign legal person for which the permanent establishment carries on an activity shall meet all the conditions provided at points 1 to 4 în order for the exemption to be granted. În order for the exemption to be granted, the Romanian legal person paying the dividends shall meet all the conditions mentioned below: 1. it is a company incorporated under Romanian law and hâș one of the following legal forms: "societate pe acțiuni", "societate

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]
societate în comandita simplă"; 2. it is liable to pay profit tax, according to the provisions of Title ÎI of Law no 227/2015 regarding the Fiscal Code, aș amended, without the possibility of an option or exemption. În order for the exemption to be granted, the legal person with the head office în România, which is the payer of the dividends, incorporated under European law, shall be subject to profit tax, according to the provisions of Title ÎI of Law

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 shall 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 shall be submitted. One copy of the statement is kept by the beneficial owner of the dividends, while the other is handed în to the payer of the dividends în order for

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]
for which the permanent establishment carries on an activity shall be submitted. One copy of the statement is kept by the beneficial owner of the dividends, while the other is handed în to the payer of the dividends în order for the exemption to be granted. The statement is valid for the year for which the certificate of tax residence was issued, except for the case în which the conditions required for the exemption to be granted have changed ------

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]
be submitted. One copy of the statement is kept by the beneficial owner of the dividends, while the other is handed în to the payer of the dividends în order for the exemption to be granted. The statement is valid for the year for which the certificate of tax residence was issued, except for the case în which the conditions required for the exemption to be granted have changed ------

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]
copy of the statement is kept by the beneficial owner of the dividends, while the other is handed în to the payer of the dividends în order for the exemption to be granted. The statement is valid for the year for which the certificate of tax residence was issued, except for the case în which the conditions required for the exemption to be granted have changed ------

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 dividends, while the other is handed în to the payer of the dividends în order for the exemption to be granted. The statement is valid for the year for which the certificate of tax residence was issued, except for the case în which the conditions required for the exemption to be granted have changed ------

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 to the payer of the dividends în order for the exemption to be granted. The statement is valid for the year for which the certificate of tax residence was issued, except for the case în which the conditions required for the exemption to be granted have changed ------

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]