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Corola-website/Law/271682_a_273011

Member States) STATEMENT for tax exemption în România of interest and royalty payments made by a resident company or a permanent establishment located în România to an associated company resident în another European Union Member State or to a permanent establishment located în another European Union Member State I. Beneficial owner of the interest and/or royalties În section A, the identification dată of the foreign legal person shall be filled în; or În section B, the identification dată 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]
în another European Union Member State I. Beneficial owner of the interest and/or royalties În section A, the identification dată of the foreign legal person shall be filled în; or În section B, the identification dată of the permanent establishment shall be filled în, including în section A the identification dată of the foreign legal person to which the permanent establishment belongs. A Name of the foreign legal person: ...................................... Tax registration code (given by the tax authority of the state

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 foreign legal person shall be filled în; or În section B, the identification dată of the permanent establishment shall be filled în, including în section A the identification dată of the foreign legal person to which the permanent establishment belongs. A Name of the foreign legal person: ...................................... Tax registration code (given by the tax authority of the state where the beneficial owner is resident):.............. Full address of the foreign legal person: .............................. The representative/commissioner: ....................................... Tax identification code: ............................................... B 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]
of the state where the beneficial owner is resident):.............. Full address of the foreign legal person: .............................. The representative/commissioner: ....................................... Tax identification code: ............................................... B Tax registration code (given by the tax authority of the state where the activity of the permanent establishment is carried on): ............................................... Full address of the permanent establishment: ............................ The representative/commissioner: ........................................ Tax identification code: ................................................ ÎI. Payer of the interest and/or royalties În section C, the identification dată of the paying legal person shall be filled în; or 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]
Full address of the foreign legal person: .............................. The representative/commissioner: ....................................... Tax identification code: ............................................... B Tax registration code (given by the tax authority of the state where the activity of the permanent establishment is carried on): ............................................... Full address of the permanent establishment: ............................ The representative/commissioner: ........................................ Tax identification code: ................................................ ÎI. Payer of the interest and/or royalties În section C, the identification dată of the paying legal person shall be filled în; or În section D, the identification dată of the permanent establishment

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: ............................ The representative/commissioner: ........................................ Tax identification code: ................................................ ÎI. Payer of the interest and/or royalties În section C, the identification dată of the paying legal person shall be filled în; or În section D, the identification dată of the permanent establishment shall be filled în, including în section C the identification dată of the foreign legal person to which the permanent establishment belongs. C Name of the legal person: Romanian [] foreign [] ..................... Tax registration code: (for foreign legal persons, the tax registration

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 paying legal person shall be filled în; or În section D, the identification dată of the permanent establishment shall be filled în, including în section C the identification dată of the foreign legal person to which the permanent establishment belongs. C Name of the legal person: Romanian [] foreign [] ..................... Tax registration code: (for foreign legal persons, the tax registration code given by the tax authority of the state where it is resident shall be filled în) ........................... Full address 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]
code given by the tax authority of the state where it is resident shall be filled în) ........................... Full address of the Romanian/foreign legal person: ....................... D Tax registration code (given by the Romanian tax authority): ........... Full address of the permanent establishment: ............................. STATEMENT OF THE BENEFICIAL OWNER - UNDER SECTION A The foreign legal person states that: - it hâș the following legal status/takes one of the forms listed în the Directive/Agreement ........; - it is resident for tax purposes în the European Union

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]
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: ..................... 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

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 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 în ................ and it 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]
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 third state; - the foreign

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]
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 an activity, indicated 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]
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 .........................; [] The legal person indicated

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 exemption; - it is the beneficial owner of the interest and/or royalties, if the debt-claim or the right to use the information în respect of which the interest and/or royalty payments arise are effectively connected with the 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

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]
debt-claim or the right to use the information în respect of which the interest and/or royalty payments arise are effectively connected with the 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

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]
used în order to obtain the tax exemption of the interest and royalty payments made from România, provided that the beneficial owner of the interest or royalties is a company resident în another European Union Member State or a permanent establishment of a company from an European Union Member State located în another European Union Member State, according to the Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments

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]
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 permanent establishment, the conditions provided în the statement regarding the holding of at least 25% of the value/number of shares în the Romanian legal person and the liability to pay the tax, without the possibility of an option or exception, would

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]
holding of at least 25% of the value/number of shares în the Romanian legal person and the liability to pay the tax, without the possibility of an option or exception, would refer to the company to which the permanent establishment located în România belongs. The permanent establishment shall be treated aș the beneficial owner of the interest or royalties if the interest or royalty payments represent income în respect of which the permanent establishment is liable în the member state

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]
value/number of shares în the Romanian legal person and the liability to pay the tax, without the possibility of an option or exception, would refer to the company to which the permanent establishment located în România belongs. The permanent establishment shall be treated aș the beneficial owner of the interest or royalties if the interest or royalty payments represent income în respect of which the permanent establishment is liable în the member state în which it is located to one

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 company to which the permanent establishment located în România belongs. The permanent establishment shall be treated aș the beneficial owner of the interest or royalties if the interest or royalty payments represent income în respect of which the permanent establishment is liable în the member state în which it is located to one of the taxes mentioned în the Directive/Agreement or, în the case of Belgium, to the "non-residents tax/belasting der niet-verblijfhouders" or, în the case of Spain

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]
shall be accompanied by the certificate of tax residence issued by the tax authority of the state where the beneficial owner of the interest or royalties is resident. When the beneficial owner of the interest or royalties is a permanent establishment, the tax authority of the member state 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

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]
tax authority of the state where the beneficial owner of the interest or royalties is resident. When the beneficial owner of the interest or royalties is a permanent establishment, the tax authority of the member state 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

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 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 royalties 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]
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 permanent establishment of a company from an European Union located în another European Union I. Beneficial owner of the dividends În section A, the identification dată of the foreign legal person shall be filled în; or În section B, the identification dată

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]
from an European Union located în another European Union I. Beneficial owner of the dividends În section A, the identification dată of the foreign legal person shall be filled în; or În section B, the identification dată of the permanent establishment shall be filled în, including în section A the identification dată of the foreign legal person to which the permanent establishment belongs. A Name of the foreign legal person: .................................... Tax registration code (given by the tax authority of the state

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]