2232775 GS0327 2004/05 27 prop prop prop Proposition 2004/05:27 Proposition Proposition FI SkU 27 0 2004-10-20 00:00:00 2013-02-16 20:14:35 2004-10-20 00:00:00 Genomförande av ändringar i moder- och dotterbolagsdirektivet hämtad_2 html-ec https://data.riksdagen.se/dokument/GS0327/text https://data.riksdagen.se/dokument/GS0327 https://data.riksdagen.se/dokumentstatus/GS0327 <div style="margin:3px;"> <STYLE type="text/css"> body {margin-top: 0px;margin-left: 0px;} #page_1 {position:relative; overflow: hidden;z:b;margin:21px 0px 17px 10px ;padding: 0px;border: none;width: 947px;} #page_2 {position:relative; overflow: hidden;z:b;margin:19px 0px 17px 10px ;padding: 0px;border: none;width: 947px;} #page_3 {position:relative; overflow: hidden;z:b;margin:20px 0px 17px 10px ;padding: 0px;border: none;width: 856px;} #page_3 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 586px;overflow: hidden;} #page_3 #id_2 {float:left;border:none;z:b;margin:0px 0px 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'Verdana' !important;} .t5{width: 540px;f:17px 'Verdana' !important;} .t6{width: 257px;f:17px 'Verdana' !important;} .t7{width: 257px;f:17px 'Verdana' !important;} .t8{width: 685px;margin-leftZ: 76px;f:17px 'Gabriola' !important;} .t9{width: 685px;f:17px 'Verdana' !important;} .t10{width: 705px;margin-top: 24px;f:13px 'Verdana' !important;} .t11{width: 685px;margin-leftZ: 76px;f:15px 'Verdana' !important;} .t12{width: 685px;margin-leftZ: 76px;f:23px 'Verdana' !important;} .t13{width: 685px;margin-leftZ: 76px;f:17px 'Verdana' !important;} .t14{width: 685px;margin-leftZ: 76px;f:16px 'Verdana' !important;} .t15{width: 540px;margin-leftZ: 76px;f:17px 'Verdana' !important;} .t16{width: 421px;margin-top: 19px;f:15px 'Verdana' !important;} .t17{width: 705px;margin-top: 29px;f:13px 'Verdana' !important;} .t18{width: 402px;margin-leftZ: 257px;f:17px 'Verdana' !important;} .t19{width: 705px;margin-top: 429px;f:9px 'Verdana' !important;} .t20{width: 705px;f:17px 'Verdana' !important;} .t21{width: 422px;f:17px 'Verdana' !important;} .t22{width: 685px;f:17px 'Verdana' !important;} .t23{width: 540px;f:17px 'Verdana' !important;} .t24{width: 705px;margin-top: 46px;f:13px 'Verdana' !important;} .t25{width: 705px;f:13px 'Verdana' !important;} .t26{width: 705px;margin-top: 297px;f:9px 'Verdana' !important;} </STYLE> <DIV id="page_1"> <P class="p0 ft0">Regeringens proposition 2004/05:27</P> <TABLE cellpadding=0 cellspacing=0 class="t0"> <TR> <TD class="tr0 td0"><SPAN class="p1 ft1">Genomförande av ändringar i moder- och</SPAN> </TD> <TD class="tr0 td1"><SPAN class="p2 ft1">Prop.</SPAN> </TD> </TR> <TR> <TD class="tr1 td2"><SPAN class="p1 ft1">dotterbolagsdirektivet</SPAN> </TD> <TD class="tr1 td3"><SPAN class="p2 ft1">2004/05:27</SPAN> </TD> </TR> </TABLE> <P class="p3 ft2">Regeringen överlämnar denna proposition till riksdagen.</P> <P class="p4 ft2">Stockholm den 14 oktober 2004</P> <P class="p5 ft2">Göran Persson</P> <P class="p6 ft2">Bosse Ringholm</P> <P class="p7 ft2">(Finansdepartementet)</P> <P class="p8 ft1">Propositionens huvudsakliga innehåll</P> <P class="p9 ft3">I propositionen lämnas förslag till hur rådets direktiv 2003/123/EG av den 22 december 2003 om ändring i rådets direktiv 90/435/EEG av den 23 juli 1990 om ett gemensamt beskattningssystem för moderbolag och dotterbolag hemmahörande i olika medlemsstater (moder- och dotterbolagsdirektivet) bör genomföras i svensk lagstiftning.</P> <P class="p10 ft2">De associationsformer som fr.o.m. den 1 januari 2005 omfattas av bestämmelserna i direktivet föreslås infogas i motsvarande förteckning i svensk rätt.</P> <P class="p11 ft2">Andelar i utländska associationer som anges i bilaga 24.1 till inkomstskattelagen (1999:1229) och som inte motsvarar andelar i aktiebolag och ekonomiska föreningar föreslås få en särreglering beträffande utdelning.</P> <P class="p10 ft2">Innehavsvillkoret för befrielse från kupongskatt föreslås anpassas till ändringsdirektivet.</P> <P class="p12 ft2">Lagändringarna föreslås träda i kraft den 1 januari 2005.</P> <P class="p13 ft2">1</P> </DIV> <DIV id="page_2"> <TABLE cellpadding=0 cellspacing=0 class="t1"> <TR> <TD colspan=3 class="tr0 td4"><SPAN class="p14 ft1">Innehållsförteckning</SPAN> </TD> <TD class="tr0 td5"><SPAN class="p15 ft2">Prop. 2004/05:27</SPAN> </TD> </TR> <TR> <TD class="tr2 td6"><SPAN class="p14 ft4">1</SPAN> </TD> <TD colspan=2 class="tr2 td7"><SPAN class="p16 ft5">Förslag till riksdagsbeslut..................................................................</SPAN> </TD> <TD class="tr2 td5"><SPAN class="p17 ft2">3</SPAN> </TD> </TR> <TR> <TD class="tr1 td6"><SPAN class="p14 ft4">2</SPAN> </TD> <TD class="tr1 td8"><SPAN class="p16 ft2">Lagtext</SPAN> </TD> <TD class="tr1 td9"><SPAN class="p18 ft5">...............................................................................................</SPAN> </TD> <TD class="tr1 td5"><SPAN class="p17 ft2">4</SPAN> </TD> </TR> <TR> <TD class="tr3 td6"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p16 ft2">2.1</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p19 ft5">Förslag till lag om ändring i inkomstskattelagen</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td6"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p15 ft5">(1999:1229).........................................................................</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p17 ft2">4</SPAN> </TD> </TR> </TABLE> <P class="p20 ft2"><SPAN class="ft4">2.2</SPAN><SPAN class="ft7">Förslag till lag om ändring i kupong-</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t2"> <TR> <TD class="tr4 td6"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td10"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td11"><SPAN class="p18 ft5">skattelagen (1970:624)......................................................</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p15 ft4">11</SPAN> </TD> </TR> <TR> <TD class="tr5 td6"><SPAN class="p15 ft4">3</SPAN> </TD> <TD colspan=2 class="tr5 td13"><SPAN class="p18 ft5">Ärendet och dess beredning.............................................................</SPAN> </TD> <TD class="tr5 td12"><SPAN class="p15 ft4">13</SPAN> </TD> </TR> <TR> <TD class="tr1 td6"><SPAN class="p15 ft4">4</SPAN> </TD> <TD colspan=2 class="tr1 td13"><SPAN class="p18 ft5">Genomförande av ändringar i moder- och dotterbolagsdirektivet ..</SPAN> </TD> <TD class="tr1 td12"><SPAN class="p15 ft4">14</SPAN> </TD> </TR> <TR> <TD class="tr1 td6"><SPAN class="p15 ft4">5</SPAN> </TD> <TD colspan=2 class="tr1 td13"><SPAN class="p18 ft5">Konsekvenser för de offentliga finanserna m.m..............................</SPAN> </TD> <TD class="tr1 td12"><SPAN class="p15 ft4">19</SPAN> </TD> </TR> <TR> <TD class="tr1 td6"><SPAN class="p15 ft4">6</SPAN> </TD> <TD colspan=2 class="tr1 td13"><SPAN class="p18 ft5">Författningskommentarer ................................................................</SPAN> </TD> <TD class="tr1 td12"><SPAN class="p15 ft4">19</SPAN> </TD> </TR> <TR> <TD class="tr3 td6"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td10"><SPAN class="p15 ft2">6.1</SPAN> </TD> <TD class="tr3 td11"><SPAN class="p21 ft2">Förslaget till lag om ändring i inkomstskattelagen</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td6"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td10"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td11"><SPAN class="p18 ft5">(1999:1229).......................................................................</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p15 ft4">19</SPAN> </TD> </TR> </TABLE> <P class="p20 ft2"><SPAN class="ft4">6.2</SPAN><SPAN class="ft7">Förslaget till lag om ändring i kupongskattelagen</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t2"> <TR> <TD class="tr4 td14"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td15"><SPAN class="p22 ft5">(1970:624).........................................................................</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p15 ft4">21</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td7"><SPAN class="p14 ft2">Bilaga 1 Rådets direktiv av den 22 december 2003 om ändring av</SPAN> </TD> <TD class="tr5 td12"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr1 td14"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr1 td16"><SPAN class="p14 ft5">direktiv 90/435/EEG om ett gemensamt beskattningssystem</SPAN> </TD> </TR> <TR> <TD class="tr3 td14"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td15"><SPAN class="p14 ft2">för moderbolag och dotterbolag hemmahörande i olika</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td14"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td15"><SPAN class="p14 ft5">medlemsstater ........................................................................</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p15 ft4">22</SPAN> </TD> </TR> <TR> <TD class="tr6 td14"><SPAN class="p14 ft2">Bilaga 2</SPAN> </TD> <TD class="tr6 td15"><SPAN class="p14 ft4">Lagförslagen i promemorian Genomförande av ändringar i</SPAN> </TD> <TD class="tr6 td12"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr1 td14"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr1 td15"><SPAN class="p14 ft4">moder- och dotterbolagsdirektivet (Fi 2004/3211) ...............</SPAN> </TD> <TD class="tr1 td12"><SPAN class="p15 ft4">28</SPAN> </TD> </TR> <TR> <TD class="tr1 td14"><SPAN class="p14 ft2">Bilaga 3</SPAN> </TD> <TD class="tr1 td15"><SPAN class="p14 ft5">Förteckning över remissinstanser som har lämnat yttrande</SPAN> </TD> <TD class="tr1 td12"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td14"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td16"><SPAN class="p14 ft5">över promemorian Genomförande av ändringar i moder- och</SPAN> </TD> </TR> <TR> <TD class="tr3 td14"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td15"><SPAN class="p14 ft5">dotterbolagsdirektivet (Fi 2004/3211)...................................</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p15 ft4">37</SPAN> </TD> </TR> <TR> <TD class="tr1 td14"><SPAN class="p14 ft2">Bilaga 4</SPAN> </TD> <TD class="tr1 td15"><SPAN class="p14 ft4">Lagrådsremissens lagförslag .................................................</SPAN> </TD> <TD class="tr1 td12"><SPAN class="p15 ft4">38</SPAN> </TD> </TR> <TR> <TD class="tr6 td14"><SPAN class="p14 ft2">Bilaga 5</SPAN> </TD> <TD class="tr6 td15"><SPAN class="p14 ft5">Lagrådets yttrande .................................................................</SPAN> </TD> <TD class="tr6 td12"><SPAN class="p15 ft4">47</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr1 td7"><SPAN class="p14 ft4">Utdrag ur protokoll vid regeringssammanträde den 14 oktober 2004.....</SPAN> </TD> <TD class="tr1 td12"><SPAN class="p15 ft4">48</SPAN> </TD> </TR> </TABLE> <P class="p23 ft2">2</P> </DIV> <DIV id="page_3"> <DIV> <DIV id="id_1"> <P class="p24 ft1">1 Förslag till riksdagsbeslut</P> <P class="p25 ft2">Regeringen föreslår att riksdagen antar regeringens förslag till</P> <P class="p26 ft2"><SPAN class="ft4">1.</SPAN><SPAN class="ft8">lag om ändring i inkomstskattelagen (1999:1229), och</SPAN></P> <P class="p26 ft2"><SPAN class="ft4">2.</SPAN><SPAN class="ft8">lag om ändring i kupongskattelagen (1970:624).</SPAN></P> </DIV> <DIV id="id_2"> <P class="p24 ft2">Prop. 2004/05:27</P> <P class="p27 ft2">3</P> </DIV> </DIV> </DIV> <DIV id="page_4"> <DIV id="dimg1"> <INGENBILD zsrc="GS03274x1.jpg/" id="img1"> </DIV> <DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p24 ft1">2 Lagtext</P> <P class="p25 ft2">Regeringen föreslår följande lagtext.</P> <P class="p28 ft10"><SPAN class="ft2">2.1</SPAN><SPAN class="ft9">Förslag till lag om ändring i inkomstskattelagen (1999:1229)</SPAN></P> <P class="p29 ft4">Härigenom föreskrivs<SPAN class="ft11">1 </SPAN>i fråga om inkomstskattelagen (1999:1229) dels att 24 kap. 13 och 20 §§ skall ha följande lydelse,</P> <P class="p30 ft2">dels att bilaga 24. 1 till lagen skall ha följande lydelse,</P> <P class="p31 ft2">dels att det i lagen skall införas en ny paragraf, 24 kap. 17 a §, och närmast före 24 kap. 17 a § en ny rubrik av följande lydelse.</P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr3 td17"><SPAN class="p14 ft2">Nuvarande lydelse</SPAN> </TD> <TD class="tr3 td18"><SPAN class="p14 ft4">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p32 ft2">24 kap.</P> <P class="p33 ft2">13 §<SPAN class="ft12">2</SPAN></P> </DIV> <DIV id="id_1_2"> <DIV id="id_1_2_1"> <P class="p34 ft2">Med <SPAN class="ft13">näringsbetingad andel </SPAN>avses en andel i ett aktiebolag eller en ekonomisk förening om den uppfyller villkoren i <NOBR>14–16</NOBR> §§ och ägs av en sådan juridisk person (<SPAN class="ft13">ägarföretaget</SPAN>) som är</P> </DIV> <DIV id="id_1_2_2"> <P class="p34 ft2">Med <SPAN class="ft13">näringsbetingad andel </SPAN>avses en andel i ett aktiebolag eller en ekonomisk förening, om den uppfyller villkoren i 14 § och ägs av en sådan juridisk person (<SPAN class="ft13">ägarföretaget</SPAN>) som är</P> </DIV> </DIV> <DIV id="id_1_3"> <P class="p35 ft2"><SPAN class="ft4">1.</SPAN><SPAN class="ft8">ett svenskt aktiebolag eller en svensk ekonomisk förening som inte är ett investmentföretag,</SPAN></P> <P class="p36 ft5"><SPAN class="ft4">2.</SPAN><SPAN class="ft14">en svensk stiftelse eller svensk ideell förening och som inte omfattas av bestämmelserna om undantag från skattskyldighet i 7 kap.,</SPAN></P> <P class="p37 ft2"><SPAN class="ft4">3.</SPAN><SPAN class="ft15">en svensk sparbank,</SPAN></P> <P class="p38 ft2"><SPAN class="ft4">4.</SPAN><SPAN class="ft15">ett svenskt ömsesidigt försäkringsföretag, eller</SPAN></P> <P class="p35 ft2"><SPAN class="ft4">5.</SPAN><SPAN class="ft8">ett utländskt bolag som hör hemma i en stat inom Europeiska ekonomiska samarbetsområdet och som motsvarar något sådant svenskt företag som anges i </SPAN><NOBR>1–4.</NOBR></P> <P class="p39 ft2"><SPAN class="ft13">Utdelning på vissa utländska </SPAN>andelar som inte är</P> <P class="p40 ft13">näringsbetingade</P> <P class="p41 ft2">17 a §</P> <P class="p42 ft3">Utdelning på en andel som inte är näringsbetingad i ett företag som hör hemma i en utländsk stat som är medlem i Europeiska unionen skall inte tas upp i annat fall än som anges i <NOBR>18–20</NOBR> §§, under förutsättning att andelen</P> <P class="p43 ft18"><SPAN class="ft16">1</SPAN><SPAN class="ft17">Jfr rådets direktiv 90/435/EEG av den 23 juli 1990 om ett gemensamt beskattningssystem för moderbolag och dotterbolag hemmahörande i olika medlemsstater (EGT L 225, 20.8.1990, s. 6, Celex 31990L0435) senast ändrat genom rådets direktiv 2003/123/EG av den 22 december 2003 (EUT L 007, 13.1.2004, s. 41, Celex 32003L0123).</SPAN></P> <P class="p44 ft18"><SPAN class="ft16">2</SPAN><SPAN class="ft19">Senaste lydelse 2003:224.</SPAN></P> </DIV> </DIV> <DIV id="id_2"> <P class="p24 ft2">Prop. 2004/05:27</P> <P class="p27 ft2">4</P> </DIV> </DIV> </DIV> <DIV id="page_5"> <P class="p45 ft2">ägs av ett sådant ägarföretag som Prop. 2004/05:27 anges i 13 § och villkoren i 14 § är</P> <P class="p40 ft2">uppfyllda.</P> <P class="p46 ft2">Även om villkoret om röstetal i 14 § 2 inte är uppfyllt gäller första stycket också om ägarföretagets andelsinnehav motsvarar tio procent eller mer av andelskapitalet i företaget och även om andelen är en lagertillgång.</P> <P class="p47 ft2">Vid bedömningen av om ett företag hör hemma i en utländsk stat som är medlem i Europeiska unionen tillämpas bestämmelsen i 16 § andra stycket.</P> <P class="p48 ft2">20 §<SPAN class="ft12">3</SPAN></P> <P class="p49 ft2">Utdelning på en marknadsnoterad andel skall tas upp, om andelen avyttras eller upphör att vara näringsbetingad inom ett år från det att andelen blivit näringsbetingad hos innehavaren. Utdelningen skall tas upp det beskattningsår då avyttringen sker eller andelen upphör att vara näringsbetingad.</P> <P class="p50 ft3">Utdelning på en marknadsnoterad andel som avses i 17 a § skall tas upp, om andelen avyttras inom ett år från det att förutsättningarna för skattefrihet blivit uppfyllda. Detsamma gäller för sådan utdelning om förutsättningarna för skattefrihet inte föreligger under en sammanhängande tid om tolv månader hos innehavaren av andelen. Utdelningen skall tas upp det beskattningsår då avyttring sker eller förutsättningarna för skattefrihet inte längre är uppfyllda.</P> <TABLE cellpadding=0 cellspacing=0 class="t4"> <TR> <TD class="tr4 td19"><SPAN class="p14 ft18"><SPAN class="ft20">3 </SPAN>Senaste lydelse 2003:224.</SPAN> </TD> <TD class="tr4 td20"><SPAN class="p15 ft2">5</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_6"> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t5"> <TR> <TD class="tr7 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr7 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr7 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr7 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr7 td28"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr7 td29"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr7 td30"><SPAN class="p51 ft2">Bilaga 24.1<SPAN class="ft12">4</SPAN></SPAN> </TD> <TD class="tr7 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr7 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=13 class="tr8 td33"><SPAN class="p14 ft4">Associationsformer som avses i 24 kap. 16 § andra stycket 1:</SPAN> </TD> <TD class="tr8 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr8 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr8 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td21"><SPAN class="p52 ft2">– bolag</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p14 ft21">som</SPAN> </TD> <TD class="tr4 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td24"><SPAN class="p53 ft2">enligt</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td35"><SPAN class="p54 ft4">belgisk</SPAN> </TD> <TD colspan=2 class="tr4 td21"><SPAN class="p52 ft2">– bolag</SPAN> </TD> <TD colspan=2 class="tr4 td36"><SPAN class="p14 ft2">som</SPAN> </TD> <TD colspan=3 class="tr4 td37"><SPAN class="p52 ft2">enligt</SPAN> </TD> <TD colspan=3 class="tr4 td38"><SPAN class="p15 ft2">belgisk</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td39"><SPAN class="p55 ft4">kallas</SPAN> </TD> <TD colspan=3 class="tr3 td40"><SPAN class="p54 ft2">”société</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td41"><SPAN class="p56 ft4">kallas</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td38"><SPAN class="p15 ft2">”société</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft2">anonyme”/</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td42"><SPAN class="p54 ft2">”naamloze</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft2">anonyme”/</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td8"><SPAN class="p15 ft2">”naamloze</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td30"><SPAN class="p14 ft2">vennootschap”,</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td21"><SPAN class="p57 ft4">”société</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p54 ft2">en</SPAN> </TD> <TD colspan=4 class="tr3 td44"><SPAN class="p14 ft2">vennootschap”,</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td45"><SPAN class="p58 ft4">”société</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p15 ft2">en</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft4">commandite</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td39"><SPAN class="p59 ft2">par</SPAN> </TD> <TD colspan=3 class="tr3 td40"><SPAN class="p54 ft2">actions”/</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft4">commandite</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td46"><SPAN class="p60 ft4">par</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td38"><SPAN class="p15 ft2">actions”/</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td30"><SPAN class="p14 ft5">”commanditaire</SPAN> </TD> <TD colspan=4 class="tr3 td47"><SPAN class="p61 ft4">vennootschap</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p54 ft2">op</SPAN> </TD> <TD colspan=4 class="tr3 td44"><SPAN class="p14 ft2">”commanditaire</SPAN> </TD> <TD colspan=5 class="tr3 td48"><SPAN class="p62 ft4">vennootschap</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p15 ft2">op</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td17"><SPAN class="p14 ft2">aandelen” eller ”société privée à</SPAN> </TD> <TD colspan=2 class="tr4 td21"><SPAN class="p14 ft2">aandelen”,</SPAN> </TD> <TD colspan=4 class="tr4 td49"><SPAN class="p63 ft2">”société</SPAN> </TD> <TD colspan=3 class="tr4 td50"><SPAN class="p53 ft2">privée</SPAN> </TD> <TD class="tr4 td32"><SPAN class="p15 ft2">à</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr3 td51"><SPAN class="p14 ft2">responsabilité limitée”/</SPAN> </TD> <TD colspan=3 class="tr3 td40"><SPAN class="p54 ft4">”besloten</SPAN> </TD> <TD colspan=3 class="tr3 td52"><SPAN class="p14 ft5">responsabilité</SPAN> </TD> <TD colspan=4 class="tr3 td53"><SPAN class="p64 ft2">limitée”/</SPAN> </TD> <TD colspan=3 class="tr3 td38"><SPAN class="p15 ft2">”besloten</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td30"><SPAN class="p14 ft2">vennootschap</SPAN> </TD> <TD colspan=2 class="tr3 td39"><SPAN class="p65 ft2">met</SPAN> </TD> <TD colspan=3 class="tr3 td40"><SPAN class="p54 ft2">beperkte</SPAN> </TD> <TD colspan=3 class="tr3 td52"><SPAN class="p14 ft5">vennootschap</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td46"><SPAN class="p64 ft21">met</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td38"><SPAN class="p15 ft2">beperkte</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td54"><SPAN class="p14 ft5">aansprakelijkheid”</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p53 ft2">och</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td35"><SPAN class="p54 ft4">sådana</SPAN> </TD> <TD colspan=5 class="tr3 td55"><SPAN class="p14 ft5">aansprakelijkheid”,</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td38"><SPAN class="p15 ft2">”société</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td54"><SPAN class="p14 ft2">offentligrättsliga</SPAN> </TD> <TD colspan=2 class="tr3 td56"><SPAN class="p66 ft2">organ</SPAN> </TD> <TD colspan=2 class="tr3 td35"><SPAN class="p54 ft2">som</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft5">coopérative</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p18 ft2">à</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td47"><SPAN class="p15 ft2">responsabilité</SPAN> </TD> </TR> <TR> <TD class="tr4 td21"><SPAN class="p14 ft2">fungerar</SPAN> </TD> <TD colspan=2 class="tr4 td10"><SPAN class="p67 ft2">enligt</SPAN> </TD> <TD colspan=4 class="tr4 td42"><SPAN class="p54 ft2">civilrättsliga</SPAN> </TD> <TD colspan=6 class="tr4 td57"><SPAN class="p14 ft2">limitée”/”coöperatieve</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft2">regler,</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td52"><SPAN class="p14 ft5">vennootschap</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td46"><SPAN class="p64 ft21">met</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td38"><SPAN class="p15 ft2">beperkte</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td55"><SPAN class="p14 ft5">aansprakelijkheid”,</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td38"><SPAN class="p15 ft2">”société</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft5">coopérative</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p18 ft2">à</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td47"><SPAN class="p15 ft2">responsabilité</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft2">illimitée”/</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td47"><SPAN class="p15 ft2">”coöperatieve</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td52"><SPAN class="p14 ft5">vennootschap</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td46"><SPAN class="p68 ft21">met</SPAN> </TD> <TD colspan=4 class="tr3 td8"><SPAN class="p15 ft4">onbeperkte</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td55"><SPAN class="p14 ft5">aansprakelijkheid”,</SPAN> </TD> <TD colspan=4 class="tr3 td8"><SPAN class="p69 ft4">”société</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p15 ft2">en</SPAN> </TD> </TR> <TR> <TD class="tr4 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td28"><SPAN class="p14 ft2">nom</SPAN> </TD> <TD colspan=4 class="tr4 td40"><SPAN class="p14 ft2">collectif”/</SPAN> </TD> <TD colspan=5 class="tr4 td47"><SPAN class="p15 ft5">”vennootschap</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td28"><SPAN class="p14 ft2">onder</SPAN> </TD> <TD colspan=2 class="tr3 td58"><SPAN class="p70 ft2">firma”</SPAN> </TD> <TD colspan=6 class="tr3 td30"><SPAN class="p53 ft2">eller ”société</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p15 ft2">en</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft4">commandite</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td41"><SPAN class="p71 ft2">simple”/</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td38"><SPAN class="p15 ft2">”gewone</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td44"><SPAN class="p14 ft2">commanditaire</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td47"><SPAN class="p15 ft5">vennootschap”</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr3 td59"><SPAN class="p14 ft4">samt offentliga företag som antagit</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td28"><SPAN class="p14 ft2">någon</SPAN> </TD> <TD class="tr3 td29"><SPAN class="p22 ft2">av</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td60"><SPAN class="p63 ft2">de</SPAN> </TD> <TD colspan=5 class="tr3 td47"><SPAN class="p15 ft2">ovannämnda</SPAN> </TD> </TR> <TR> <TD class="tr4 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr4 td57"><SPAN class="p14 ft2">associationsformerna</SPAN> </TD> <TD colspan=2 class="tr4 td61"><SPAN class="p14 ft2">och</SPAN> </TD> <TD colspan=2 class="tr4 td62"><SPAN class="p15 ft5">andra</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr3 td59"><SPAN class="p14 ft2">bolag som bildats i enlighet med</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td28"><SPAN class="p14 ft4">belgisk</SPAN> </TD> <TD colspan=5 class="tr3 td63"><SPAN class="p72 ft2">lagstiftning</SPAN> </TD> <TD colspan=2 class="tr3 td61"><SPAN class="p71 ft4">och</SPAN> </TD> <TD colspan=2 class="tr3 td62"><SPAN class="p15 ft2">som</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr3 td59"><SPAN class="p14 ft2">omfattas av belgisk bolagsskatt,</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p52 ft2">– bolag</SPAN> </TD> <TD colspan=2 class="tr3 td10"><SPAN class="p73 ft2">som</SPAN> </TD> <TD colspan=2 class="tr3 td56"><SPAN class="p74 ft2">enligt</SPAN> </TD> <TD colspan=2 class="tr3 td35"><SPAN class="p54 ft2">dansk</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p52 ft2">– bolag</SPAN> </TD> <TD colspan=2 class="tr3 td36"><SPAN class="p73 ft21">som</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td45"><SPAN class="p1 ft2">enligt</SPAN> </TD> <TD colspan=2 class="tr3 td62"><SPAN class="p15 ft4">dansk</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD colspan=2 class="tr3 td10"><SPAN class="p74 ft2">kallas</SPAN> </TD> <TD colspan=4 class="tr3 td42"><SPAN class="p54 ft2">”aktieselskab”</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD colspan=3 class="tr3 td64"><SPAN class="p51 ft2">kallas</SPAN> </TD> <TD colspan=5 class="tr3 td47"><SPAN class="p15 ft2">”aktieselskab”</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td51"><SPAN class="p14 ft2">eller ”anpartsselskab”,</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr4 td57"><SPAN class="p14 ft2">eller ”anpartsselskab”</SPAN> </TD> <TD colspan=2 class="tr4 td61"><SPAN class="p73 ft2">och</SPAN> </TD> <TD colspan=2 class="tr4 td62"><SPAN class="p15 ft5">andra</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td28"><SPAN class="p14 ft2">enligt</SPAN> </TD> <TD class="tr3 td29"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr3 td65"><SPAN class="p15 ft4">bolagsskattelagen</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td52"><SPAN class="p14 ft2">skattepliktiga</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td46"><SPAN class="p71 ft4">bolag,</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p75 ft2">i</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p15 ft4">den</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft5">utsträckning</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td62"><SPAN class="p15 ft5">deras</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td55"><SPAN class="p14 ft2">beskattningsbara</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td38"><SPAN class="p15 ft2">inkomst</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr3 td59"><SPAN class="p14 ft5">beräknas och beskattas enligt de</SPAN> </TD> </TR> <TR> <TD class="tr4 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td21"><SPAN class="p14 ft2">allmänna</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr4 td47"><SPAN class="p15 ft2">skatterättsliga</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td44"><SPAN class="p14 ft4">bestämmelserna</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p15 ft2">för</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td55"><SPAN class="p14 ft2">”aktieselskaber”,</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p52 ft2">– bolag</SPAN> </TD> <TD colspan=2 class="tr3 td10"><SPAN class="p51 ft2">som</SPAN> </TD> <TD colspan=2 class="tr3 td56"><SPAN class="p76 ft2">enligt</SPAN> </TD> <TD colspan=2 class="tr3 td35"><SPAN class="p54 ft2">tysk</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p52 ft2">– bolag</SPAN> </TD> <TD colspan=3 class="tr3 td64"><SPAN class="p51 ft2">som</SPAN> </TD> <TD colspan=3 class="tr3 td45"><SPAN class="p64 ft2">enligt</SPAN> </TD> <TD colspan=2 class="tr3 td62"><SPAN class="p15 ft2">tysk</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td35"><SPAN class="p54 ft2">kallas</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td62"><SPAN class="p15 ft2">kallas</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr3 td51"><SPAN class="p14 ft2">”Aktiengesellschaft”,</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr3 td57"><SPAN class="p14 ft2">”Aktiengesellschaft”,</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr3 td51"><SPAN class="p14 ft5">”Kommanditgesellschaft</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p54 ft5">auf</SPAN> </TD> <TD colspan=7 class="tr3 td66"><SPAN class="p14 ft5">”Kommanditgesellschaft</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p15 ft2">auf</SPAN> </TD> </TR> <TR> <TD class="tr4 td21"><SPAN class="p14 ft2">Aktien”,</SPAN> </TD> <TD colspan=4 class="tr4 td67"><SPAN class="p74 ft2">”Gesellschaft</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p54 ft2">mit</SPAN> </TD> <TD colspan=2 class="tr4 td21"><SPAN class="p14 ft2">Aktien”,</SPAN> </TD> <TD colspan=6 class="tr4 td30"><SPAN class="p74 ft2">”Gesellschaft</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td32"><SPAN class="p15 ft2">mit</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td30"><SPAN class="p14 ft2">beschränkter</SPAN> </TD> <TD colspan=3 class="tr3 td14"><SPAN class="p1 ft2">Haftung”</SPAN> </TD> <TD colspan=2 class="tr3 td35"><SPAN class="p54 ft2">eller</SPAN> </TD> <TD colspan=3 class="tr3 td52"><SPAN class="p14 ft2">beschränkter</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td38"><SPAN class="p15 ft5">Haftung”,</SPAN> </TD> </TR> </TABLE> <P class="p77 ft18"><SPAN class="ft20">4 </SPAN>Senaste lydelse 2004:614.</P> </DIV> <DIV id="id_2"> <P class="p24 ft2">Prop. 2004/05:27</P> <P class="p27 ft2">6</P> </DIV> </DIV> </DIV> <DIV id="page_7"> <DIV> <DIV id="id_1"> <P class="p24 ft22">”Bergrechtliche Gewerkschaft”<SPAN class="ft2">,</SPAN></P> <P class="p78 ft2"><SPAN class="ft4">–</SPAN><SPAN class="ft8">bolag som enligt grekisk rättsordning kallas ”aνών µη etaιρίa”,</SPAN></P> <P class="p79 ft4"><SPAN class="ft4">–</SPAN><SPAN class="ft23">bolag som enligt spansk rättsordning kallas ”sociedad anónima”, ”sociedad comanditaria por acciones” eller ”sociedad de responsabilidad limitada” </SPAN><SPAN class="ft24">och </SPAN>de offentligrättsliga organ som fungerar enligt civilrättsliga regler,</P> <P class="p80 ft2"><SPAN class="ft4">–</SPAN><SPAN class="ft8">bolag som enligt fransk rättsordning kallas ”société</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr9 td68"><SPAN class="p14 ft25">anonyme”,</SPAN> </TD> <TD class="tr9 td69"><SPAN class="p81 ft25">”société</SPAN> </TD> <TD class="tr9 td36"><SPAN class="p15 ft25">en</SPAN> </TD> </TR> <TR> <TD class="tr7 td68"><SPAN class="p14 ft2">commandite</SPAN> </TD> <TD class="tr7 td69"><SPAN class="p14 ft2">par actions”</SPAN> </TD> <TD class="tr7 td36"><SPAN class="p15 ft26">eller</SPAN> </TD> </TR> </TABLE> <P class="p82 ft5">”société à responsabilité limitée” <SPAN class="ft27">och </SPAN>industriella och affärsdrivande offentliga organ och företag,</P> <P class="p83 ft2">– bolag som enligt irländsk <SPAN class="ft28">rättsordning kallas ”public companies limited by shares or by guarantee”, ”private companies limited by shares or by</SPAN></P> </DIV> <DIV id="id_2"> <P class="p84 ft28">”Versicherungsverein auf Gegenseitigkeit”, ”Erwerbsund Wirtschaftsgenossenschaft” eller ”Betrieb gewerblicher Art von juristischen Personen des öffentlichen Rechts” och andra bolag som bildats i enlighet med tysk lagstiftning och som omfattas av tysk bolagsskatt,</P> <P class="p85 ft2"><SPAN class="ft4">–</SPAN><SPAN class="ft8">bolag som enligt grekisk rättsordning kallas ”avώvυµη etaιρeίa” </SPAN><SPAN class="ft29">eller ”etaιρeίa peριωριsµέvης eυθύvης (Ε.Π.Ε.)” samt andra bolag som bildats i enlighet med grekisk lagstiftning och som omfattas av grekisk bolagsskatt,</SPAN></P> <P class="p34 ft2"><SPAN class="ft4">–</SPAN><SPAN class="ft8">bolag som enligt spansk rättsordning kallas ”sociedad anónima”, ”sociedad comanditaria por acciones” eller ”sociedad de responsabilidad limitada” </SPAN><SPAN class="ft30">samt </SPAN>de offentligrättsliga organ som fungerar enligt civilrättsliga regler <SPAN class="ft30">och andra associationsformer som bildats i enlighet med spansk lagstiftning och som omfattas av spansk bolagsskatt (Impuesto sobre Sociedades)</SPAN>,</P> <P class="p86 ft2"><SPAN class="ft4">–</SPAN><SPAN class="ft15">bolag som enligt fransk rättsordning kallas ”société</SPAN></P> <P class="p84 ft2">anonyme”, ”société en commandite par actions”, ”société à responsabilité limitée<SPAN class="ft22">”, ”société par actions simplifiée”, ”société d'assurance mutuelle”, ”caisse d'épargne et de prévoyance”, ”société civile” som automatiskt omfattas av bolagsskatt, ”coopérative” eller ”union de coopératives”, samt </SPAN>industriella och affärsdrivande offentliga organ och företag <SPAN class="ft22">och andra bolag som bildats i enlighet med fransk lagstiftning och som omfattas av fransk bolagsskatt</SPAN>,</P> <P class="p34 ft2">– bolag som <SPAN class="ft30">bildats </SPAN>enligt irländsk <SPAN class="ft30">rätt eller som i irländsk rätt betraktas som bolag </SPAN>och organ som registrerats enligt Industrial and Provident Societies Act,</P> </DIV> <DIV id="id_3"> <P class="p87 ft2">Prop. 2004/05:27</P> <P class="p27 ft2">7</P> </DIV> </DIV> </DIV> <DIV id="page_8"> <DIV> <DIV id="id_1"> <P class="p88 ft2">guarantee”, organ registrerade enligt ”the Industrial and Provident Societies Acts” eller byggnadsföretag registrerade enligt ”the Building Societies Acts”,</P> <P class="p89 ft2"><SPAN class="ft4">–</SPAN><SPAN class="ft8">bolag som enligt italiensk rättsordning kallas ”società per azioni”, ”società in accomandita per azioni” eller ”società a responsabilità limitata” och offentliga och privata organ som bedriver industriell och kommersiell verksamhet,</SPAN></P> <P class="p90 ft5"><SPAN class="ft4">–</SPAN><SPAN class="ft14">bolag som enligt luxemburgsk rättsordning kallas ”société</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t7"> <TR> <TD class="tr10 td70"><SPAN class="p14 ft2">anonyme”,</SPAN> </TD> <TD class="tr10 td71"><SPAN class="p14 ft2">”société</SPAN> </TD> <TD class="tr10 td36"><SPAN class="p15 ft2">en</SPAN> </TD> </TR> <TR> <TD class="tr3 td70"><SPAN class="p14 ft2">commandite par</SPAN> </TD> <TD class="tr3 td71"><SPAN class="p91 ft2">actions”</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p15 ft2">eller</SPAN> </TD> </TR> </TABLE> <P class="p92 ft2">”société à responsabilité limitée”,</P> <P class="p93 ft2">– bolag som enligt nederländsk rättsordning kallas ”naamloze vennootschap” eller ”besloten vennootschap met beperkte aansprakelijkheid”,</P> </DIV> <DIV id="id_2"> <P class="p94 ft2">”building societies” som bildats Prop. 2004/05:27 enligt Building Societies Acts eller</P> <P class="p95 ft2">”trustee savings banks” i den mening som avses i Trustee Savings Banks Act från 1989,</P> <P class="p96 ft2">– bolag som enligt italiensk rättsordning kallas ”società per azioni”, ”società in accomandita per azioni”, ”società a responsabilità limitata”, ”società cooperativa” eller ”società di mutua assicurazione” och offentliga och privata organ vars verksamhet helt och hållet eller huvudsakligen är av kommersiell karaktär,</P> <P class="p97 ft3">– bolag som enligt luxemburgsk rättsordning kallas ”société anonyme”, ”société en commandite par actions”, ”société à responsabilité limitée”, ”société coopérative”, ”société coopérative organisée comme une société anonyme”, ”association d'assurances mutuelles”, ”association <NOBR>d'épargne-pension”</NOBR> eller ”entreprise de nature commerciale, industrielle ou minière de l'Etat, des communes, des syndicats de communes, des établissements publics et des autres personnes morales de droit public” samt andra bolag som bildats i enlighet med luxemburgsk lagstiftning och som omfattas av luxemburgsk bolagsskatt,</P> <P class="p98 ft3">– bolag som enligt nederländsk rättsordning kallas ”naamloze vennootschap”, ”besloten vennootschap met beperkte aansprakelijkheid”, ”open commanditaire vennootschap”, ”coöperatie”, ”onderlinge waarborgmaatschappij”, ”fonds voor gemene rekening”, ”vereniging op coöperatieve grondslag” eller ”vereniging welke op onderlinge grondslag als verzekeraar of kredietinstelling</P> <P class="p24 ft31">optreedt” samt andra bolag som</P> <P class="p99 ft2">8</P> </DIV> </DIV> </DIV> <DIV id="page_9"> <TABLE cellpadding=0 cellspacing=0 class="t8"> <TR> <TD class="tr11 td41"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD class="tr11 td12"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD class="tr11 td6"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD class="tr11 td62"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD class="tr11 td37"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr11 td74"><SPAN class="p14 ft2">bildats i enlighet med nederländsk <SPAN class="ft33">Prop. 2004/05:27</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr9 td41"><SPAN class="p14 ft34">&nbsp;</SPAN> </TD> <TD class="tr9 td12"><SPAN class="p14 ft34">&nbsp;</SPAN> </TD> <TD class="tr9 td36"><SPAN class="p14 ft34">&nbsp;</SPAN> </TD> <TD class="tr9 td6"><SPAN class="p14 ft34">&nbsp;</SPAN> </TD> <TD class="tr9 td62"><SPAN class="p14 ft34">&nbsp;</SPAN> </TD> <TD class="tr9 td72"><SPAN class="p14 ft34">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p14 ft34">&nbsp;</SPAN> </TD> <TD class="tr9 td37"><SPAN class="p14 ft34">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr9 td74"><SPAN class="p14 ft25">lagstiftning och som omfattas av</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=8 class="tr3 td75"><SPAN class="p14 ft2">nederländsk bolagsskatt,</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td77"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td17"><SPAN class="p14 ft30">– – – – – – – – – – – – – – – – – – –</SPAN> </TD> <TD colspan=10 class="tr3 td74"><SPAN class="p14 ft30">– – – – – – – – – – – – – – – – – – –</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td14"><SPAN class="p52 ft36">– bolag</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft36">som</SPAN> </TD> <TD class="tr4 td6"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td64"><SPAN class="p14 ft36">enligt</SPAN> </TD> <TD colspan=2 class="tr4 td78"><SPAN class="p54 ft36">österrikisk</SPAN> </TD> <TD colspan=2 class="tr4 td79"><SPAN class="p52 ft36">– bolag</SPAN> </TD> <TD colspan=2 class="tr4 td60"><SPAN class="p70 ft36">som</SPAN> </TD> <TD colspan=3 class="tr4 td80"><SPAN class="p63 ft36">enligt</SPAN> </TD> <TD colspan=3 class="tr4 td81"><SPAN class="p17 ft36">österrikisk</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td69"><SPAN class="p14 ft30">rättsordning</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft30">kallas</SPAN> </TD> <TD colspan=3 class="tr3 td82"><SPAN class="p14 ft30">rättsordning</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td84"><SPAN class="p17 ft30">kallas</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr3 td77"><SPAN class="p14 ft30">”Aktiengesellschaft”</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p54 ft2">eller</SPAN> </TD> <TD colspan=6 class="tr3 td85"><SPAN class="p14 ft30">”Aktiengesellschaft”<SPAN class="ft2">,</SPAN></SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td77"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td69"><SPAN class="p14 ft30">”Gesellschaft</SPAN> </TD> <TD colspan=5 class="tr3 td86"><SPAN class="p54 ft30">mit beschränkter</SPAN> </TD> <TD colspan=4 class="tr3 td69"><SPAN class="p14 ft30">”Gesellschaft</SPAN> </TD> <TD colspan=2 class="tr3 td24"><SPAN class="p1 ft30">mit</SPAN> </TD> <TD colspan=4 class="tr3 td87"><SPAN class="p17 ft30">beschränkter</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td14"><SPAN class="p14 ft30">Haftung”,</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td79"><SPAN class="p14 ft30">Haftung”,</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=7 class="tr3 td88"><SPAN class="p17 ft5">”Versicherungsverein</SPAN> </TD> </TR> <TR> <TD class="tr4 td41"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td6"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td62"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td72"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td89"><SPAN class="p14 ft2">auf</SPAN> </TD> <TD colspan=6 class="tr4 td54"><SPAN class="p100 ft4">Gegenseitigkeit”,</SPAN> </TD> <TD colspan=3 class="tr4 td81"><SPAN class="p17 ft2">”Erwerbs-</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p14 ft2">und</SPAN> </TD> <TD colspan=9 class="tr3 td90"><SPAN class="p17 ft5">Wirtschaftsgenossenschaft”,</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td79"><SPAN class="p14 ft2">”Betrieb</SPAN> </TD> <TD colspan=5 class="tr3 td91"><SPAN class="p101 ft4">gewerblicher</SPAN> </TD> <TD colspan=2 class="tr3 td62"><SPAN class="p102 ft2">Art</SPAN> </TD> <TD class="tr3 td77"><SPAN class="p17 ft2">von</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td69"><SPAN class="p14 ft5">Körperschaften</SPAN> </TD> <TD colspan=2 class="tr3 td24"><SPAN class="p102 ft2">des</SPAN> </TD> <TD colspan=4 class="tr3 td87"><SPAN class="p17 ft2">öffentlichen</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td69"><SPAN class="p14 ft2">Rechts” eller</SPAN> </TD> <TD colspan=5 class="tr3 td48"><SPAN class="p14 ft2">”Sparkasse”</SPAN> </TD> <TD class="tr3 td77"><SPAN class="p17 ft21">samt</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr3 td74"><SPAN class="p14 ft2">andra bolag som bildats i enlighet</SPAN> </TD> </TR> <TR> <TD class="tr4 td41"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td6"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td62"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td72"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td89"><SPAN class="p14 ft2">med</SPAN> </TD> <TD colspan=4 class="tr4 td92"><SPAN class="p74 ft2">österrikisk</SPAN> </TD> <TD colspan=4 class="tr4 td93"><SPAN class="p14 ft2">lagstiftning</SPAN> </TD> <TD class="tr4 td77"><SPAN class="p17 ft2">och</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p14 ft2">som</SPAN> </TD> <TD colspan=3 class="tr3 td94"><SPAN class="p52 ft4">omfattas</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p103 ft2">av</SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td81"><SPAN class="p17 ft5">österrikisk</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td82"><SPAN class="p14 ft2">bolagsskatt,</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td77"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=18 class="tr3 td95"><SPAN class="p14 ft30">– – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td14"><SPAN class="p52 ft30">– bolag</SPAN> </TD> <TD colspan=2 class="tr3 td73"><SPAN class="p70 ft30">som</SPAN> </TD> <TD colspan=2 class="tr3 td64"><SPAN class="p63 ft30">enligt</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft30">slovensk</SPAN> </TD> <TD colspan=2 class="tr3 td79"><SPAN class="p52 ft30">– bolag</SPAN> </TD> <TD colspan=3 class="tr3 td64"><SPAN class="p63 ft30">som</SPAN> </TD> <TD colspan=2 class="tr3 td62"><SPAN class="p101 ft30">enligt</SPAN> </TD> <TD colspan=3 class="tr3 td81"><SPAN class="p17 ft30">slovensk</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td69"><SPAN class="p14 ft30">rättsordning</SPAN> </TD> <TD colspan=3 class="tr3 td41"><SPAN class="p14 ft30">kallas</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft30">“delniška</SPAN> </TD> <TD colspan=3 class="tr3 td82"><SPAN class="p14 ft30">rättsordning</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td24"><SPAN class="p14 ft30">kallas</SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td81"><SPAN class="p17 ft30">”delniška</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft30">družba”,</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td92"><SPAN class="p67 ft30">“komanditna</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft30">družba”</SPAN> </TD> <TD colspan=2 class="tr3 td79"><SPAN class="p14 ft30">družba”,</SPAN> </TD> <TD colspan=5 class="tr3 td91"><SPAN class="p15 ft30">”komanditna</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td84"><SPAN class="p17 ft30">družba”</SPAN> </TD> </TR> <TR> <TD class="tr4 td41"><SPAN class="p14 ft36">eller</SPAN> </TD> <TD colspan=3 class="tr4 td80"><SPAN class="p14 ft36">“družba</SPAN> </TD> <TD colspan=2 class="tr4 td64"><SPAN class="p16 ft36">z</SPAN> </TD> <TD colspan=2 class="tr4 td78"><SPAN class="p54 ft36">omejeno</SPAN> </TD> <TD class="tr4 td89"><SPAN class="p14 ft36">eller</SPAN> </TD> <TD colspan=4 class="tr4 td92"><SPAN class="p104 ft36">”družba</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p105 ft36">z</SPAN> </TD> <TD class="tr4 td83"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr4 td81"><SPAN class="p17 ft36">omejeno</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr3 td77"><SPAN class="p14 ft30">odgovornostjo”, <SPAN class="ft2">och</SPAN></SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td96"><SPAN class="p14 ft30">odgovornostjo”,</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td77"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td14"><SPAN class="p52 ft30">– bolag</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p73 ft30">som</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td64"><SPAN class="p103 ft30">enligt</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft30">slovakisk</SPAN> </TD> <TD colspan=2 class="tr3 td79"><SPAN class="p52 ft30">– bolag</SPAN> </TD> <TD colspan=2 class="tr3 td60"><SPAN class="p74 ft30">som</SPAN> </TD> <TD colspan=3 class="tr3 td80"><SPAN class="p75 ft30">enligt</SPAN> </TD> <TD colspan=3 class="tr3 td81"><SPAN class="p17 ft30">slovakisk</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td69"><SPAN class="p14 ft30">rättsordning</SPAN> </TD> <TD colspan=3 class="tr3 td41"><SPAN class="p1 ft30">kallas</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft30">“akciová</SPAN> </TD> <TD colspan=3 class="tr3 td82"><SPAN class="p14 ft30">rättsordning</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td24"><SPAN class="p1 ft30">kallas</SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td81"><SPAN class="p17 ft30">”akciová</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td69"><SPAN class="p14 ft30">spolocnost”,</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td92"><SPAN class="p1 ft30">“spolocnost</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p54 ft30">s</SPAN> </TD> <TD colspan=3 class="tr3 td82"><SPAN class="p14 ft30">spolocnost”,</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td48"><SPAN class="p66 ft30">”spolocnost</SPAN> </TD> <TD class="tr3 td77"><SPAN class="p17 ft30">s</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft30">rucením</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td42"><SPAN class="p74 ft30">obmedzeným”</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p54 ft30">eller</SPAN> </TD> <TD colspan=2 class="tr3 td79"><SPAN class="p14 ft30">rucením</SPAN> </TD> <TD colspan=6 class="tr3 td97"><SPAN class="p106 ft30">obmedzeným”</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td77"><SPAN class="p17 ft30">eller</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td98"><SPAN class="p14 ft36">“komanditná spolocnost”.</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr4 td74"><SPAN class="p14 ft36">”komanditná spolocnost”<SPAN class="ft2">, och</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr3 td74"><SPAN class="p52 ft2">– bolag som bildats enligt rådets</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr3 td74"><SPAN class="p14 ft2">förordning (EG) nr 2157/2001 av</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr3 td74"><SPAN class="p14 ft2">den 8 oktober 2001 om stadga för</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td82"><SPAN class="p14 ft4">europabolag</SPAN> </TD> <TD colspan=2 class="tr3 td99"><SPAN class="p106 ft5">och</SPAN> </TD> <TD colspan=3 class="tr3 td100"><SPAN class="p107 ft2">rådets</SPAN> </TD> <TD colspan=2 class="tr3 td84"><SPAN class="p17 ft2">direktiv</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr3 td74"><SPAN class="p14 ft2">2001/86/EG av den 8 oktober</SPAN> </TD> </TR> <TR> <TD class="tr4 td41"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td6"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td62"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td72"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr4 td74"><SPAN class="p14 ft2">2001 om komplettering av stadgan</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p14 ft2">för</SPAN> </TD> <TD colspan=5 class="tr3 td101"><SPAN class="p63 ft2">europabolag</SPAN> </TD> <TD colspan=2 class="tr3 td89"><SPAN class="p107 ft4">vad</SPAN> </TD> <TD colspan=2 class="tr3 td84"><SPAN class="p17 ft2">gäller</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr3 td85"><SPAN class="p14 ft5">arbetstagarinflytande</SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td77"><SPAN class="p17 ft21">samt</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td82"><SPAN class="p14 ft2">kooperativa</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td14"><SPAN class="p1 ft5">föreningar</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td77"><SPAN class="p17 ft2">som</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td69"><SPAN class="p14 ft2">bildats enligt</SPAN> </TD> <TD colspan=3 class="tr3 td80"><SPAN class="p1 ft2">rådets</SPAN> </TD> <TD colspan=3 class="tr3 td81"><SPAN class="p17 ft5">förordning</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr3 td74"><SPAN class="p14 ft2">(EG) nr 1435/2003 av den 22 juli</SPAN> </TD> </TR> <TR> <TD class="tr4 td41"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td6"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td62"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td72"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr4 td74"><SPAN class="p14 ft2">2003 om stadga för europeiska</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td82"><SPAN class="p14 ft2">kooperativa</SPAN> </TD> <TD colspan=5 class="tr3 td102"><SPAN class="p107 ft2">föreningar</SPAN> </TD> <TD colspan=2 class="tr3 td84"><SPAN class="p17 ft2">(SCE-</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td82"><SPAN class="p14 ft2">föreningar)</SPAN> </TD> <TD colspan=2 class="tr3 td99"><SPAN class="p73 ft2">och</SPAN> </TD> <TD colspan=3 class="tr3 td100"><SPAN class="p100 ft2">rådets</SPAN> </TD> <TD colspan=2 class="tr3 td84"><SPAN class="p17 ft2">direktiv</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr3 td74"><SPAN class="p14 ft2">2003/72/EG av den 22 juli 2003</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr3 td74"><SPAN class="p14 ft2">om komplettering av stadgan för</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr3 td74"><SPAN class="p14 ft2">europeiska kooperativa föreningar</SPAN> </TD> </TR> <TR> <TD class="tr4 td41"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td6"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td62"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td72"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td89"><SPAN class="p14 ft2">med</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr4 td14"><SPAN class="p107 ft4">avseende</SPAN> </TD> <TD class="tr4 td43"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td77"><SPAN class="p17 ft2">på</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td62"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr3 td85"><SPAN class="p14 ft4">arbetstagarinflytande.</SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td77"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td103"><SPAN class="p14 ft34">&nbsp;</SPAN> </TD> <TD class="tr9 td104"><SPAN class="p14 ft34">&nbsp;</SPAN> </TD> <TD class="tr9 td105"><SPAN class="p14 ft34">&nbsp;</SPAN> </TD> <TD class="tr9 td106"><SPAN class="p14 ft34">&nbsp;</SPAN> </TD> <TD class="tr9 td107"><SPAN class="p14 ft34">&nbsp;</SPAN> </TD> <TD class="tr3 td72"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td77"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p108 ft22">9</P> </DIV> <DIV id="page_10"> <P class="p109 ft2">1. Denna lag träder i kraft den 1 januari 2005 och tillämpas på Prop. 2004/05:27 beskattningsår som börjar efter utgången av år 2004 om inte annat anges</P> <P class="p110 ft2">i punkt 2 eller 3.</P> <P class="p111 ft5"><SPAN class="ft4">2.</SPAN><SPAN class="ft14">I fråga om utdelning på andelar tillämpas de nya bestämmelserna på utdelning som tas emot efter utgången av år 2004.</SPAN></P> <P class="p112 ft2"><SPAN class="ft4">3.</SPAN><SPAN class="ft8">I fråga om utdelning på andelar i företag som anges i bilaga 24.1 i dess lydelse den 1 juli 2004 tillämpas de nya bestämmelserna även på utdelning som tagits emot efter den 30 april 2004.</SPAN></P> <P class="p113 ft2">10</P> </DIV> <DIV id="page_11"> <TABLE cellpadding=0 cellspacing=0 class="t9"> <TR> <TD class="tr7 td32"><SPAN class="p14 ft2">2.2</SPAN> </TD> <TD colspan=2 class="tr7 td108"><SPAN class="p114 ft38">Förslag till lag om ändring i kupongskattelagen</SPAN> </TD> <TD class="tr7 td101"><SPAN class="p14 ft4">Prop. 2004/05:27</SPAN> </TD> </TR> <TR> <TD class="tr12 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr12 td109"><SPAN class="p114 ft38">(1970:624)</SPAN> </TD> <TD class="tr12 td110"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr12 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr13 td111"><SPAN class="p52 ft2">Härigenom föreskrivs<SPAN class="ft12">5 </SPAN>att 4 § kupongskattelagen (1970:624) skall ha</SPAN> </TD> <TD class="tr13 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td17"><SPAN class="p14 ft2">följande lydelse.</SPAN> </TD> <TD class="tr3 td110"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr8 td17"><SPAN class="p14 ft2">Nuvarande lydelse</SPAN> </TD> <TD class="tr8 td110"><SPAN class="p14 ft2">Föreslagen lydelse</SPAN> </TD> <TD class="tr8 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p115 ft2">4 §<SPAN class="ft12">6</SPAN></P> <P class="p97 ft3">Skattskyldighet föreligger för utdelningsberättigad om denne är fysisk person, som är begränsat skattskyldig, dödsbo efter sådan person eller utländsk juridisk person, och utdelningen ej är hänförlig till inkomst av näringsverksamhet som bedrivits från fast driftställe här i riket. Skattskyldighet föreligger dock inte för utdelningsberättigad utländsk juridisk person för sådan del av utdelningen som motsvarar det belopp som skall beskattas hos delägaren enligt 5 kap. 2 a § eller 39 a kap. 13 § inkomstskattelagen (1999:1229).</P> <P class="p116 ft2">För handelsbolag, europeisk ekonomisk intressegruppering, kommanditbolag och rederi föreligger skattskyldighet för den del av utdelningen som ej är hänförlig till inkomst av näringsverksamhet som bedrivits från fast driftställe här i riket och som belöper på delägare eller medlem som är begränsat skattskyldig.</P> <P class="p49 ft2">Skattskyldighet föreligger slutligen för utdelningsberättigad, som innehar aktie under sådana förhållanden, att annan därigenom obehörigen beredes förmån vid taxering till inkomstskatt eller vinner befrielse från kupongskatt.</P> <P class="p117 ft2">Skattskyldighet föreligger inte för person som avses i 3 kap. 17 § <NOBR>2–4</NOBR></P> <TABLE cellpadding=0 cellspacing=0 class="t5"> <TR> <TD colspan=3 class="tr3 td77"><SPAN class="p14 ft2">inkomstskattelagen.</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td100"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td112"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td113"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr9 td112"><SPAN class="p52 ft25">Skattskyldighet</SPAN> </TD> <TD colspan=2 class="tr9 td114"><SPAN class="p14 ft5">föreligger</SPAN> </TD> <TD class="tr9 td100"><SPAN class="p54 ft25">inte</SPAN> </TD> <TD class="tr9 td112"><SPAN class="p52 ft25">Skattskyldighet</SPAN> </TD> <TD colspan=2 class="tr9 td67"><SPAN class="p15 ft25">föreligger inte</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">heller för en juridisk person i en</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft2">heller för en juridisk person i en</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">främmande stat som är medlem i</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft5">främmande stat som är medlem i</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">Europeiska gemenskapen, om den</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft4">Europeiska gemenskapen, om den</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td17"><SPAN class="p14 ft2">innehar 25 procent eller mer av</SPAN> </TD> <TD colspan=3 class="tr4 td59"><SPAN class="p14 ft2">innehar 20 procent eller mer av</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p14 ft4">andelskapitalet</SPAN> </TD> <TD class="tr3 td116"><SPAN class="p100 ft2">i</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p73 ft2">det</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft2">utdelande</SPAN> </TD> <TD class="tr3 td112"><SPAN class="p14 ft2">andelskapitalet i</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p73 ft2">det</SPAN> </TD> <TD class="tr3 td113"><SPAN class="p15 ft2">utdelande</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">bolaget och uppfyller villkoren i</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft2">bolaget och uppfyller villkoren i</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">artikel 2 i det av Europeiska</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft2">artikel 2 i det av Europeiska</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">gemenskapernas råd den 23 juli</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft2">gemenskapernas råd den 23 juli</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">1990 antagna direktivet om en</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft2">1990 antagna direktivet om en</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td17"><SPAN class="p14 ft2">gemensam ordning för beskattning</SPAN> </TD> <TD colspan=3 class="tr4 td59"><SPAN class="p14 ft4">gemensam ordning för beskattning</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">avseende moder- och dotterbolag i</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft4">avseende moder- och dotterbolag i</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td77"><SPAN class="p14 ft2">olika medlemsstater i</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft4">direktivets</SPAN> </TD> <TD colspan=2 class="tr3 td77"><SPAN class="p14 ft2">olika medlemsstater i</SPAN> </TD> <TD class="tr3 td113"><SPAN class="p15 ft4">direktivets</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p14 ft2">lydelse den</SPAN> </TD> <TD class="tr3 td116"><SPAN class="p118 ft2">1</SPAN> </TD> <TD colspan=2 class="tr3 td114"><SPAN class="p70 ft2">januari</SPAN> </TD> <TD class="tr3 td100"><SPAN class="p54 ft2">1995</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft2">lydelse den 1 januari 2005</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p14 ft5">(90/435/EEG).</SPAN> </TD> <TD class="tr3 td116"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td100"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td112"><SPAN class="p14 ft2">(90/435/EEG).</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td113"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p119 ft39">Skattskyldighet föreligger inte heller för utländskt bolag som avses i 2 kap. 5 a § inkomstskattelagen och som motsvarar ett sådant svenskt företag som avses i 24 kap. 13 § <NOBR>1–4</NOBR> den lagen, för utdelning på aktie om</P> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR> <TD class="tr14 td117"><SPAN class="p14 ft40">5</SPAN> </TD> <TD class="tr14 td118"><SPAN class="p67 ft18">Jfr rådets direktiv 90/435/EEG av den 23 juli 1990 om ett gemensamt beskattningssystem</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr15 td119"><SPAN class="p14 ft18">för moderbolag och dotterbolag hemmahörande i olika medlemsstater (EGT L 225,</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr14 td119"><SPAN class="p14 ft41">20.8.1990, s. 6, Celex 31990L0435) senast ändrat genom rådets direktiv 2003/123/EG av</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr15 td119"><SPAN class="p14 ft18">den 22 december 2003 (EUT L 007, 13.1.2004, s. 41, Celex 32003L0123).</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td117"><SPAN class="p14 ft42">6</SPAN> </TD> <TD class="tr3 td118"><SPAN class="p67 ft18">Senaste lydelse 2003:1087.</SPAN> </TD> <TD class="tr3 td40"><SPAN class="p15 ft2">11</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_12"> <DIV id="dimg1"> <INGENBILD zsrc="GS032712x1.jpg/" id="img1"> </DIV> <P class="p120 ft2">aktien är en sådan näringsbetingad andel som avses i 24 kap. 14 § första Prop. 2004/05:27 stycket 1 eller 2 samma lag.</P> <P class="p121 ft2">Som förutsättning för skattefrihet enligt sjätte stycket gäller att utdelningen skulle ha omfattats av bestämmelserna om skattefrihet i 24 kap. <NOBR>17–22</NOBR> §§ eller 25 a kap. 5, 6 och 8 §§ inkomstskattelagen, om det utländska bolaget varit ett svenskt företag. I fråga om innehavstid enligt 24 kap. 20 § samma lag gäller dock att andelen alltid skall ha innehafts minst ett år vid utdelningstillfället.</P> <P class="p122 ft2">Denna lag träder i kraft den 1 januari 2005 och tillämpas på utdelning som lämnas efter utgången av år 2004.</P> <P class="p123 ft2">12</P> </DIV> <DIV id="page_13"> <TABLE cellpadding=0 cellspacing=0 class="t11"> <TR> <TD class="tr1 td46"><SPAN class="p59 ft43">3</SPAN> </TD> <TD class="tr1 td120"><SPAN class="p124 ft1">Ärendet och dess beredning</SPAN> </TD> <TD class="tr1 td101"><SPAN class="p14 ft4">Prop. 2004/05:27</SPAN> </TD> </TR> </TABLE> <P class="p125 ft3">År 1990 tillkom rådets direktiv 90/435/EEG av den 23 juli 1990 om ett gemensamt beskattningssystem för moderbolag och dotterbolag hemmahörande i olika medlemsstater (det s.k. moder- och dotterbolagsdirektivet). Det innebar att inom dåvarande EG infördes gemensamma skatteregler för att behandla utdelning från dotterbolag till moderbolag inom gränsöverskridande koncerner. Direktivets syfte är att möjliggöra att utdelning som lämnas mellan närstående företag som finns i olika medlemsstater inte beskattas mer än en gång inom Europeiska unionen. För att uppnå detta syfte skall vinstutdelning från dotterbolag till moderbolag undantas från källskatt och moderbolagets stat måste antingen avstå från att beskatta utdelningen eller beskatta den och i stället medge moderbolaget avräkning för den skatt som belöper på utdelningen och som har betalats av dotterbolaget.</P> <P class="p126 ft3">För att ytterligare förbättra möjligheterna att undvika dubbelbeskattning av mottagen utdelning inom en koncern lade Europeiska kommissionen under år 2003 fram ett förslag om ändring av direktivet. Förslaget behandlades därefter i en rådsarbetsgrupp. Arbetet resulterade i en överenskommelse mellan medlemsstaterna den 22 december 2003 om ändring i det befintliga direktivet (rådets direktiv 2003/123/EG av den 22 december 2003 om ändring i rådets direktiv 90/435/EEG om ett gemensamt beskattningssystem för moderbolag och dotterbolag hemmahörande i olika medlemsstater). Ändringsdirektivets bestämmelser skall ha genomförts i medlemsstaternas nationella lagstiftning så att de kan tillämpas fr.o.m. den 1 januari 2005. Ändringsdirektivet finns i bilaga 1.</P> <P class="p126 ft39">En promemoria med förslag till genomförande av direktivändringarna har utarbetats inom Finansdepartementet (Fi 2004/3211). Promemorians lagförslag finns i bilaga 2. Promemorian har remissbehandlats. En förteckning över remissinstanserna finns i bilaga 3. En sammanställning av remissvaren finns tillgänglig i lagstiftningsärendet.</P> <P class="p4 ft2">Lagrådet</P> <P class="p127 ft2">Regeringen beslutade den 23 september 2004 att inhämta Lagrådets yttrande över de lagförslag som finns i bilaga 4. Lagrådet har lämnat förslagen utan erinran. Yttrandet finns i bilaga 5.</P> <P class="p10 ft2">I förhållande till de remitterade förslagen har det gjorts några ändringar av redaktionell och förtydligande karaktär.</P> <P class="p128 ft2">13</P> </DIV> <DIV id="page_14"> <TABLE cellpadding=0 cellspacing=0 class="t1"> <TR> <TD colspan=2 class="tr0 td23"><SPAN class="p129 ft43">4</SPAN> </TD> <TD class="tr0 td0"><SPAN class="p130 ft44">Genomförande av ändringar i moder- och</SPAN> </TD> <TD class="tr0 td121"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr0 td55"><SPAN class="p105 ft4">Prop. 2004/05:27</SPAN> </TD> </TR> <TR> <TD class="tr5 td122"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td0"><SPAN class="p130 ft45">dotterbolagsdirektivet</SPAN> </TD> <TD class="tr5 td121"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td122"><SPAN class="p14 ft46">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr14 td123"><SPAN class="p14 ft46">&nbsp;</SPAN> </TD> <TD class="tr14 td121"><SPAN class="p14 ft46">&nbsp;</SPAN> </TD> <TD class="tr14 td55"><SPAN class="p14 ft46">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td124"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td125"><SPAN class="p51 ft2">Regeringens förslag: De associationsformer som fr.o.m.</SPAN> </TD> <TD class="tr4 td126"><SPAN class="p129 ft4">den</SPAN> </TD> <TD class="tr10 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td124"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td127"><SPAN class="p51 ft5">1 januari 2005 kommer att omfattas av bestämmelserna i moder- och</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td124"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td127"><SPAN class="p51 ft5">dotterbolagsdirektivet infogas i motsvarande förteckning i svensk rätt.</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td124"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td128"><SPAN class="p131 ft2">Andelar i utländska associationer som inte motsvarar andelar i</SPAN> </TD> <TD class="tr4 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td124"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td127"><SPAN class="p51 ft2">aktiebolag och ekonomiska föreningar föreslås få en särreglering</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td124"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td123"><SPAN class="p51 ft2">beträffande utdelning.</SPAN> </TD> <TD class="tr3 td129"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td124"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td128"><SPAN class="p129 ft2">Innehavsvillkoret för befrielse från kupongskatt anpassas till</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td124"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td123"><SPAN class="p51 ft2">ändringsdirektivet.</SPAN> </TD> <TD class="tr3 td129"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td124"><SPAN class="p14 ft47">&nbsp;</SPAN> </TD> <TD class="tr17 td130"><SPAN class="p14 ft48">&nbsp;</SPAN> </TD> <TD class="tr17 td2"><SPAN class="p14 ft48">&nbsp;</SPAN> </TD> <TD class="tr17 td131"><SPAN class="p14 ft48">&nbsp;</SPAN> </TD> <TD class="tr16 td55"><SPAN class="p14 ft47">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p132 ft5">Promemorians förslag: Överensstämmer i allt väsentligt med regeringens men innehåller inte förslag om viss retroaktiv tillämpning.</P> <P class="p126 ft3">Remissinstanserna: Samtliga remissinstanser som har yttrat sig tillstyrker förslaget eller har inte något att erinra mot det. Länsrätten i Stockholms län föreslår dock en mindre lagteknisk förändring i regeln om beskattning i efterhand i syfte att uppnå ökad tydlighet. Näringslivets Skattedelegation menar att innehavsgränsen i kupongskattelagen (1970:624) redan nu bör sänkas till tio procent av andelskapitalet.</P> <P class="p4 ft2">Skälen för regeringens förslag</P> <P class="p133 ft3">Förändringarna i moder- och dotterbolagsdirektivet innebär för svenskt vidkommande endast begränsade förändringar i de nationella bestämmelserna. Nedan ges en genomgång av förändringarna i direktivet och hur de bör genomföras i svensk lagstiftning.</P> <P class="p4 ft2">Nya associationsformer i moder- och dotterbolagsdirektivet</P> <P class="p134 ft3">I artikel 2 i direktivet i sin äldre lydelse anges för vilka slag av företag direktivet gäller. I bilagan till direktivet finns en förteckning över de olika företagsformer i medlemsstaterna som omfattas av direktivet.</P> <P class="p135 ft3">Med anledning av de nya medlemsstaternas anslutningsfördrag<SPAN class="ft49">7 </SPAN>som trädde i kraft den 1 maj 2004 har det även gjorts tillägg i direktivets bilaga över associationsformer och nationella skatter som omfattas av direktivets bestämmelser<SPAN class="ft49">8</SPAN>. Under våren 2004 har därför ratifikationen av anslutningsakten resulterat i ändringar i bilagorna 24.1, 24.2, 37.1 och 37.2 till inkomstskattelagen (1999:1229, IL), prop. 2003/04:126, bet. 2003/04:SkU32, rskr. 2003/04:270, SFS 2004:614.</P> <P class="p136 ft18"><SPAN class="ft20">7 </SPAN>Anslutningsakten för Republiken Tjeckien, Republiken Estland, Republiken Cypern, Republiken Lettland, Republiken Litauen, Republiken Ungern, Republiken Malta, Republiken Polen, Republiken Slovenien och Republiken Slovakien. Sverige har ratificerat fördraget (prop. 2003/04:25, bet. 2003/04:UU4, SFS 2003:1208).</P> <P class="p137 ft18"><SPAN class="ft12">8 </SPAN>Av anslutningsakten framgår att Estland med avvikelse från artikel 5.1 i direktivet om moderbolag och dotterbolag så länge landet tar ut inkomstskatt på utdelad vinst utan att beskatta icke utdelad vinst, dock längst t.o.m. den 31 december 2008, får fortsätta att tillämpa denna skatt på estniska dotterbolags utdelade vinster till moderbolag som är etablerade i andra medlemsstater.</P> <P class="p138 ft2">14</P> </DIV> <DIV id="page_15"> <DIV> <DIV id="id_1"> <P class="p139 ft2">Genom ändringsdirektivet har bilagan utökats med flera nya typer av associationer som skattemässigt hör hemma i någon av medlemsstaterna och som är skyldiga att erlägga bolagsskatt där.</P> <P class="p34 ft3">En av de nya associationsformerna är europabolag. Under år 2001 antogs rådets förordning (EG) nr 2157/2001 av den 8 oktober 2001 om stadga för europabolag (Societas Europaea - SE). Förordningen har trätt i kraft den 8 oktober 2004. Genom stadgan tillhandahålls en ny associationsform – europabolaget – som bl.a. kan byta säte inom unionen utan att behöva upplösas i en medlemsstat och nybildas i en annan. Europabolag togs genom ändringsdirektivet med i bilagan.</P> <P class="p140 ft2">Under år 2003 antogs även rådets förordning (EG) nr 1435/2003 av den 22 juli 2003 om stadga för europeiska kooperativa föreningar (SCE- föreningar). Förordningen träder dock i kraft först den 18 augusti 2006. Artikel 7 i stadgan ger även föreningarna möjlighet att flytta sitt säte från en medlemsstat till en annan utan att behöva upplösas i en medlemsstat och nybildas i en annan. Även <NOBR>SCE-föreningar</NOBR> kommer genom ändringen att ingå i bilagan.</P> <P class="p141 ft3">Alla de nya associationsformer som tas med i bilagan skall vara skattesubjekt i den medlemsstat där de hör hemma men vissa av dem anses på grundval av sin rättsliga karaktär av andra medlemsstater som s.k. skattemässigt transparenta företag eller delägarbeskattade företag. Ett visst företag kan vara skattesubjekt i den medlemsstat där det hör hemma medan en annan medlemsstat för skatteändamål behandlar företaget som transparent och därför beskattar en delägare som hör hemma i den sist nämnda medlemsstaten för dennes andel i resultatet i det skattetransparenta företaget.</P> <P class="p142 ft2">De nya associationsformerna som nu omfattas av direktivets tillämpningsområde föranleder ett flertal tillägg i bilaga 24.1 till IL. Bilaga 24.2 till IL, som anger vilka skatter som associationen skall vara skyldig att erlägga, berörs inte av förändringarna.</P> <P class="p141 ft39">Bilaga 24. 1 och 24. 2 är knutna till de materiella bestämmelserna i 24 kap. 16 § IL om skattebefrielse för utdelning från vissa företag som hör hemma inom Europeiska unionen (EU). Dessa bestämmelser har sin grund i moder- och dotterbolagsdirektivet. Enligt bestämmelserna anses andelar i ett utländskt företag som hör hemma i en utländsk stat som är medlem i EU – under förutsättning att de allmänna villkoren i 24 kap. 13 och 14 §§ IL är uppfyllda – som näringsbetingade också om innehavet motsvarar 10 procent eller mer av andelskapitalet i företaget och även om andelarna är lagertillgångar. För att en andel skall anses som näringsbetingad gäller som en grundläggande förutsättning enligt 24 kap. 13 § IL att det är fråga om en andel i ett aktiebolag eller en ekonomisk förening. Av bestämmelsen i 2 kap. 2 § IL följer att detta uttryckssätt omfattar utländska motsvarigheter till aktiebolag respektive ekonomiska föreningar. I andra stycket till 24 kap. 16 § IL ges även en precisering av vad som avses med ett företag som hör hemma i en utländsk stat som är medlem i EU. Som en grundläggande förutsättning för att en association enligt denna bestämmelse skall anses höra hemma i en stat inom EU gäller att associationen skall anges i bilaga 24.1.</P> <P class="p143 ft39">Som nämnts tidigare har bilagan till direktivet genom ändringsdirektivet utökats med flera nya associationsformer. Bilagan har bl.a. utökats med associationsformer som visserligen är skattesubjekt i</P> </DIV> <DIV id="id_2"> <P class="p144 ft2">Prop. 2004/05:27</P> <P class="p145 ft2">15</P> </DIV> </DIV> </DIV> <DIV id="page_16"> <DIV> <DIV id="id_1"> <P class="p146 ft3">den medlemsstat där de hör hemma men som kan betraktas som skattemässigt transparenta av en annan medlemsstat och som därför beskattar associationens delägare för dess inkomster. Med största sannolikhet är de svenska associationsformer som anges i bilagan till direktivet inte av sådant slag att någon annan medlemsstat skulle anse dem vara skattemässigt transparenta. Genom ändringsdirektivet omfattas de svenska associationsformerna aktiebolag, försäkringsaktiebolag, ekonomiska föreningar, sparbanker och ömsesidiga försäkringsbolag av direktivets tillämpningsområde.</P> <P class="p147 ft2">De utländska skattetransparenta företag som nu är aktuella kännetecknas för svenskt vidkommande av att de visserligen är skattesubjekt i hemlandet men inte uppfyller kriterierna för att vara en utländsk juridisk person som en sådan definieras i 6 kap. 8 § första stycket IL. Av bestämmelsen följer att med en utländsk juridisk person avses en utländsk association om, enligt lagstiftningen i den stat där associationen hör hemma,</P> <P class="p148 ft2"><SPAN class="ft4">1.</SPAN><SPAN class="ft15">den kan förvärva rättigheter och åta sig skyldigheter,</SPAN></P> <P class="p38 ft2"><SPAN class="ft4">2.</SPAN><SPAN class="ft15">den kan föra talan inför domstolar och andra myndigheter, och</SPAN></P> <P class="p149 ft2"><SPAN class="ft4">3.</SPAN><SPAN class="ft8">enskilda delägare inte fritt kan förfoga över associationens förmögenhetsmassa.</SPAN></P> <P class="p36 ft3">Om en association som är upptagen i bilagan till direktivet – vilket innebär att den skall vara ett skattesubjekt i hemlandet – även uppfyller villkoren i den nämnda bestämmelsen för att vara en utländsk juridisk person, betraktas den inte som ett skattetransparent företag utifrån ett svenskt perspektiv. I de fall en utländsk association inte uppfyller dessa villkor ligger det närmast till hands att karaktärisera den som ett enkelt bolag där de personer som tar del i associationen har en direkt del i varje enskild tillgång eller förpliktelse som kan knytas till associationen. Om villkoren är uppfyllda får prövas från fall till fall.</P> <P class="p149 ft2">I likhet med vad som gäller i nuläget bör endast en andel i ett aktiebolag eller en ekonomisk förening anses som näringsbetingad i inkomstskattelagens mening och därmed omfattas av det tillämpningsområde som generellt gäller för näringsbetingade andelar, t.ex. beträffande skattefrihet för kapitalvinster. Ändringen av bilagan till direktivet bör därför endast ges verkan på det som är direktivets tillämpningsområde, dvs. utdelning.</P> <P class="p150 ft2">Utdelning på andelar i företag som omfattas av direktivets tillämpningsområde men som inte anses motsvara en andel i ett aktiebolag eller en ekonomisk förening, skall dock vara skattefri på samma villkor som gäller för alla typer av företag som omfattas av bilaga 24.1 till inkomstskattelagen. Skattefriheten för utdelning på sådana andelar bör därför ges en särreglering i en ny bestämmelse i 24 kap. 17 a § IL.</P> <P class="p151 ft3">I sammanhanget kan nämnas att flera komplicerade frågor som rör skattemässigt transparenta företag för närvarande behandlas av 2002 års Företagsskatteutredning i arbetet med Europeiska kommissionens förslag till ändringar av rådets direktiv 90/434/EEG av den 23 juli 1990 om ett gemensamt beskattningssystem för fusion, fission, överföringar av tillgångar och utbyte av aktier eller andelar som berör bolag i olika medlemsstater (fusionsdirektivet) (KOM (2003) 613). Utredaren skall enligt tilläggsdirektiven analysera och belysa konsekvenserna av</P> </DIV> <DIV id="id_2"> <P class="p24 ft2">Prop. 2004/05:27</P> <P class="p145 ft2">16</P> </DIV> </DIV> </DIV> <DIV id="page_17"> <DIV> <DIV id="id_1"> <P class="p152 ft2">kommissionens förslag för det svenska skattesystemet och lämna förslag till hur direktivförslaget kan genomföras i svensk lagstiftning (Dir. 2004:28). Kommissionsförslaget behandlas för närvarande i en rådsarbetsgrupp. I detta föreslår kommissionen bl.a. att även associationer som av en annan medlemsstat betraktas som skattetransparenta skall kunna omfattas av fusionsdirektivet.</P> <P class="p153 ft2">Kravet på ett innehavs storlek</P> <P class="p154 ft3">Enligt moder- och dotterbolagsdirektivet gäller att vinst befrias från dubbelbeskattning i bolagssektorn. Skattebefrielsen gäller endast sådana bolag som uppfyller villkoren för att betraktas som moderbolag eller som dotterbolag. Ändringsdirektivet innebär en gradvis sänkning av lägsta tillräckliga innehav i ett dotterbolag från nuvarande 25 procent av kapitalet. Från den 1 januari 2005 gäller i stället att innehavet måste uppgå till minst 20 procent av kapitalet. Efter en mellanliggande sänkning till 15 procent (år 2007) gäller fr.o.m. den 1 januari 2009 att innehavet skall motsvara minst tio procent av kapitalet.</P> <P class="p155 ft3">Enligt 24 kap. 14 § IL, gäller redan att ett innehav om tio procent eller mer av rösterna eller, med tillämpning av 24 kap. 16 § IL i fråga om sådana bolag som avses i bilaga 24.1, tio procent eller mer av kapitalet, innebär att andelen anses näringsbetingad om innehavaren är ett sådant ägarföretag som avses i 24 kap. 13 §, dvs. ett svenskt aktiebolag, en svensk ekonomisk förening, en oinskränkt skattskyldig svensk stiftelse eller ideell förening, en svensk sparbank och ett svenskt ömsesidigt försäkringsbolag samt ett utländskt bolag som motsvarar nämnda företeelser och som hör hemma inom Europeiska ekonomiska samarbetsområdet. Någon ändring av bestämmelserna i inkomstskattelagen är därför inte påkallad med anledning av den gradvisa sänkningen av innehavskravet enligt direktivet.</P> <P class="p155 ft3">Med anledning av ändringsdirektivets gradvisa sänkning av innehavskravet bör dock en justering göras i den bestämmelse i kupongskattelagen (1970:624) som hänvisar till föreskrifterna i moder- och dotterbolagsdirektivet. Näringslivets skattedelegation anser att det kan övervägas att redan nu sänka innehavskravet för skattefrihet för mottagen utdelning till tio procent av andelskapitalet i stället för att, som föreslås i promemorian, stegvis sänka kravet i enlighet med vad som föreskrivs i ändringsdirektivet. En omedelbar sänkning av innehavskravet till tio procent skulle dock innebära att Sverige ensidigt avstod delar av sin beskattningsrätt av utdelningar. Några övertygande skäl för ett sådant avstående har inte kommit fram. Utgångspunkten för kupongskatten bör i stället vara att beskattningen så nära som möjligt följer bestämmelserna i direktivet. I enlighet med vad direktivet kräver bör därför i ett första steg innehavskravet i 4 § femte stycket kupongskattelagen sänkas till 20 procent fr.o.m. den 1 januari 2005.</P> <P class="p156 ft2">Utdelning från och till fasta driftställen</P> <P class="p157 ft5">En annan förändring är att det klargörs i direktivet att direktivets förmånsregler för utdelning även omfattar utdelning till och från fasta driftställen i andra medlemsstater (artikel 1.1). När ett till moderbolaget</P> </DIV> <DIV id="id_2"> <P class="p24 ft2">Prop. 2004/05:27</P> <P class="p145 ft2">17</P> </DIV> </DIV> </DIV> <DIV id="page_18"> <P class="p158 ft2">hörande fast driftställe betalar ut eller tar emot vinstutdelning bör detta Prop. 2004/05:27 behandlas på samma sätt som motsvarande transaktion mellan ett</P> <P class="p159 ft2">dotterbolag och dess moderbolag. Detta bör även gälla när ett moderbolag och dess dotterbolag är belägna i samma medlemsstat och det fasta driftstället är beläget i en annan medlemsstat. Eftersom detta redan gäller enligt nationell rätt behöver de svenska bestämmelserna inte ändras.</P> <P class="p10 ft2">I artikel 2 införs en definition av vad som i direktivet avses med ett fast driftställe. Definitionen av fast driftställe i direktivet följer definitionen i OECD:s modellavtal. Den svenska skatterättsliga definitionen av fast driftställe i 2 kap. 29 § IL bygger också på samma principer som OECD:s modellavtal (se prop. 1986/87:30 s. 42 f. och prop. 1999/2000:2, del 2, s. 47). Någon ändring av bestämmelserna i inkomstskattelagen är därför inte nödvändig.</P> <P class="p160 ft2">Utdelning från en kedja av företag och utdelning från skattetransparenta företag</P> <P class="p133 ft3">I artikel 4 sker flera ändringar av både materiell och redaktionell natur. De materiella ändringarna avser för det första situationer där en koncern är organiserad som en kedja av företag där vinst delas ut genom de olika nivåerna i kedjan till moderbolaget och där det krävs särskilda åtgärder för att förhindra dubbelbeskattning. Dubbelbeskattning skall undvikas genom att utdelningen undantas från beskattning eller genom avräkning av utländsk skatt. I fall av avräkning bör det vara möjligt för moderbolaget att avräkna även sådan på utdelningen belöpande bolagsskatt som har erlagts av företagen längre ned i kedjan. För det andra avser ändringarna situationer där ett utländskt dotterbolag anses vara ett s.k. skattetransparent företag. Härutöver görs vissa ändringar av redaktionellt slag i artikeln.</P> <P class="p126 ft39">Ändringarna i direktivet bör genomföras på så sätt att Sverige medger avräkning för erlagd utländsk skatt. Det krävs därför vissa ändringar i lagen (1986:468) om avräkning av utländsk skatt. Dessa ändringar bereds separat i Finansdepartementet med inriktning på att en promemoria med lagförslag bör kunna presenteras under hösten 2004.</P> <P class="p4 ft2">De särskilda övergångsbestämmelserna</P> <P class="p127 ft2">Även i artikel 5 görs en ändring av redaktionell karaktär och dessutom har de särskilda övergångsbestämmelserna som endast gällt för vissa medlemsstater slopats.</P> <P class="p4 ft2">Lagförslagen</P> <P class="p127 ft2">Med anledning av ändringarna i moder- och dotterbolagsdirektivet föreslås ändringar i 24 kap. 13 och 20 §§, en ny 24 kap. 17 a § inkomstskattelagen jämte ändringar i bilaga 24.1 till lagen samt en ändring i 4 § femte stycket kupongskattelagen.</P> <P class="p161 ft2">18</P> </DIV> <DIV id="page_19"> <TABLE cellpadding=0 cellspacing=0 class="t12"> <TR> <TD class="tr0 td46"><SPAN class="p59 ft43">5</SPAN> </TD> <TD class="tr0 td120"><SPAN class="p124 ft1">Konsekvenser för de offentliga finanserna</SPAN> </TD> <TD class="tr0 td101"><SPAN class="p14 ft4">Prop. 2004/05:27</SPAN> </TD> </TR> <TR> <TD class="tr11 td46"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p124 ft1">m.m.</SPAN> </TD> <TD class="tr11 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p162 ft2">De offentligfinansiella konsekvenserna av att genomföra ändringarna i moder- och dotterbolagsdirektivet kommer att bero på omfattningen av de utdelningar som lämnas från företag som hör hemma i EU till svenska företag och som inte redan uppfyller kraven för att vara skattefria men som efter ändringen blir skattefria. Detsamma gäller på kupongskattens område beträffande utdelning som svenska företag lämnar till företag som hör hemma inom EU och inte redan nu uppfyller kraven för att motta skattefria utdelningar. Det är därför inte möjligt att prognostisera eller beräkna förslagets budgetmässiga konsekvenser. Förslaget bör inte leda till något merarbete för skatteförvaltningen och de allmänna förvaltningsdomstolarna och har därför inga budgetära konsekvenser för dessa.</P> <P class="p126 ft3">Eftersom den nu föreslagna lagstiftningen kommer att innebära en utvidgning av skattefriheten för gränsöverskridande utdelningar kommer reglerna därför att innebära förbättrade villkor för gränsöverskridande verksamhet som bedrivs såväl av större som av mindre företag.</P> <P class="p163 ft1">6 Författningskommentarer</P> <P class="p164 ft10"><SPAN class="ft2">6.1</SPAN><SPAN class="ft9">Förslaget till lag om ändring i inkomstskattelagen (1999:1229)</SPAN></P> <P class="p165 ft2">24 kap.</P> <P class="p166 ft2">13 §</P> <P class="p167 ft2">I paragrafen görs en redaktionell ändring i hänvisningen till de villkor som skall vara uppfyllda för att en andel skall anses som näringsbetingad. Någon hänvisning till 16 § är inte nödvändig eftersom den bestämmelsen redan hänvisar till villkor i 13 och 14 §§.</P> <P class="p4 ft2">17 a §</P> <P class="p167 ft3">Bestämmelsen är ny och avser utdelning på andelar i vissa utländska associationer som hör hemma i en medlemsstat i Europeiska unionen (EU) men som inte är näringsbetingade enligt bestämmelserna i 16 §.</P> <P class="p168 ft39">Första och andra styckena har sin motsvarighet i 16 § första stycket och 17 § men avser i stället andelar i företag som inte kan anses motsvara andelar i aktiebolag och ekonomiska föreningar. I bestämmelsen i andra stycket ges undantag från röstvillkoret i 14 § 2. Även om det sammanlagda röstetalet för ägarföretagets samtliga andelar understiger tio procent av röstetalet för samtliga andelar i företaget kan utdelningen vara skattefri om ägarföretagets andelsinnehav motsvarar tio procent eller mer av andelskapitalet i företaget. Undantaget gäller dessutom även om andelen är en lagertillgång hos innehavaren. Uppfylls villkoren i</P> <P class="p169 ft2">19</P> </DIV> <DIV id="page_20"> <DIV> <DIV id="id_1"> <P class="p152 ft2">styckena är utdelning på en andel skattefri om inte det föreligger en situation som regleras i <NOBR>18–20</NOBR> §§ (jfr 17 §). I dessa fall skall en utdelning ändå tas upp.</P> <P class="p36 ft3">I tredje stycket föreskrivs att vid bedömningen av huruvida ett företag hör hemma i en stat i EU skall bestämmelsen i 16 § andra stycket tillämpas. Enligt denna gäller att med företag som hör hemma i en utländsk stat som är medlem i EU avses ett utländskt företag som</P> <P class="p148 ft2"><SPAN class="ft4">–</SPAN><SPAN class="ft15">bedrivs i någon av de associationsformer som anges i bilaga 24.1,</SPAN></P> <P class="p35 ft2"><SPAN class="ft4">–</SPAN><SPAN class="ft8">enligt skattelagstiftningen i en medlemsstat anses höra hemma i den staten och inte enligt ett skatteavtal med tredje land anses ha hemvist utanför gemenskapen, och</SPAN></P> <P class="p35 ft2"><SPAN class="ft4">–</SPAN><SPAN class="ft8">är skyldigt att betala någon av de skatter som anges i bilaga 24.2, utan valmöjlighet eller rätt till undantag.</SPAN></P> <P class="p153 ft2">20 §</P> <P class="p146 ft3">Det nya andra stycket behandlar förutsättningarna för beskattning i efterhand av utdelning på marknadsnoterade andelar som avses i 17 a §. Förutsättningarna för beskattning är i princip desamma som de som enligt första stycket gäller för beskattning i efterhand av utdelning på näringsbetingade andelar. I första meningen regleras situationen att andelen avyttras inom ett år från det att förutsättningarna för skattefrihet för utdelning enligt bestämmelsen i 17 a § blivit uppfyllda. I andra meningen regleras situationen att förutsättningarna för skattefrihet enligt den bestämmelsen inte föreligger under en sammanhängande tolvmånadersperiod hos en och samme innehavare. I tredje meningen regleras vid vilket beskattningsår utdelningen skall tas upp.</P> <P class="p156 ft2">Bilaga 24.1</P> <P class="p170 ft2">I bilagan görs tillägg för de associationsformer som genom ändringen av moder- och dotterbolagsdirektivet lagts till i bilagan till direktivet och därigenom omfattas av direktivets tillämpningsområde.</P> <P class="p153 ft2">Övergångsbestämmelserna</P> <P class="p170 ft2">Av punkt 1 framgår att lagen träder i kraft den 1 januari 2005 och tillämpas på beskattningsår som börjar efter utgången av år 2004.</P> <P class="p151 ft39">Eftersom ett företag kan ha ett brutet räkenskapsår som börjat före ikraftträdandet och då ändringsdirektivets förmånsbestämmelser skall kunna tillämpas även för sådana företag ges i punkt 2 ett undantag från den generella tillämpningsbestämmelsen i punkt 1 beträffande utdelning på andelar. Som en generell regel tillämpas därför de nya bestämmelserna på utdelning som tas emot efter utgången av år 2004. I punkt 3 finns slutligen en specialregel för utdelning på andelar i företag som anges i bilaga 24.1 i dess lydelse den 1 juli 2004 (SFS 2004:614). I fråga om utdelning på sådana andelar tillämpas lagens bestämmelser också på utdelning som tagits emot efter den 30 april 2004. Regeln säkerställer att företag som innehar andelar i sådana associationsformer som omfattas av bilaga 24.1 i dess nuvarande lydelse omfattas av direktivets förmånsbestämmelser redan fr.o.m. den 1 maj 2004, dvs.</P> </DIV> <DIV id="id_2"> <P class="p24 ft2">Prop. 2004/05:27</P> <P class="p145 ft2">20</P> </DIV> </DIV> </DIV> <DIV id="page_21"> <P class="p158 ft2">fr.o.m. de nya medlemsstaternas anslutning. Den retroaktiva Prop. 2004/05:27 tillämpningen av regeln är till förmån för den skattskyldige.</P> <P class="p171 ft10"><SPAN class="ft2">6.2</SPAN><SPAN class="ft9">Förslaget till lag om ändring i kupongskattelagen (1970:624)</SPAN></P> <P class="p165 ft2">4 §</P> <P class="p159 ft2">I femte stycket sänks procenttalet för innehavsvillkoret från 25 till 20 procent. Dessutom ändras i hänvisningen till aktuell lydelse av moder- och dotterbolagsdirektivet.</P> <P class="p172 ft2">21</P> </DIV> <DIV id="page_22"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p24 ft50">Rådets direktiv av den 22 december 2003 om ändring av direktiv 90/435/EEG om ett gemensamt beskattningssystem för moderbolag och dotterbolag hemmahörande i olika medlemsstater</P> </DIV> <DIV id="id_1_2"> <P class="p24 ft2">Prop. 2004/05:27</P> <P class="p24 ft2">Bilaga 1</P> </DIV> </DIV> <DIV id="id_2"> <P class="p173 ft2">EUROPEISKA UNIONENS RÅD HAR ANTAGIT DETTA DIREKTIV</P> <P class="p174 ft2">med beaktande av Fördraget om upprättandet av Europeiska gemenskapen, särskilt artikel 94 i detta,</P> <P class="p12 ft25">med beaktande av kommissionens förslag,</P> <P class="p175 ft2">med beaktande av Europaparlamentets yttrande<SPAN class="ft12">9</SPAN>,</P> <P class="p176 ft2">med beaktande av Europeiska ekonomiska och sociala kommitténs yttrande<SPAN class="ft12">10</SPAN>, och</P> <P class="p12 ft2">av följande skäl:</P> <P class="p177 ft2"><SPAN class="ft5">(1)</SPAN><SPAN class="ft8">Genom direktiv 90/435/EEG)</SPAN><SPAN class="ft12">11 </SPAN>infördes gemensamma regler - avsedda att vara neutrala ur konkurrenssynpunkt - om olika former av vinstutdelning.</P> <P class="p111 ft3"><SPAN class="ft5">(2)</SPAN><SPAN class="ft51">Syftet med direktiv 90/435/EEG är att undanta olika former av vinstutdelning från dotterbolag till moderbolag från källskatt och att förhindra dubbelbeskattning av sådana inkomster på moderbolagsnivå.</SPAN></P> <P class="p11 ft2"><SPAN class="ft5">(3)</SPAN><SPAN class="ft8">De erfarenheter som vunnits i samband med genomförandet av direktiv 90/435/EEG har visat på olika sätt att förbättra direktivet och förstärka de positiva verkningarna av de under 1990 antagna gemensamma reglerna.</SPAN></P> <P class="p111 ft2"><SPAN class="ft5">(4)</SPAN><SPAN class="ft8">I artikel 2 i direktiv 90/435/EEG anges för vilka företag direktivet gäller. I bilagan till direktivet finns en förteckning över de olika typer av företag för vilka direktivet gäller. Vissa typer av företag tas inte upp i förteckningen i bilagan trots att de företag det rör sig om är skatterättsligt hemmahörande i någon av medlemsstaterna och skyldiga att erlägga bolagsskatt där. Räckvidden för direktiv 90/435/EEG bör därför utvidgas till att omfatta flera typer av associationsformer som bedriver gränsöverskridande verksamhet i gemenskapen och uppfyller de i direktivet fastställda villkoren.</SPAN></P> <P class="p126 ft54"><SPAN class="ft5">(5)</SPAN><SPAN class="ft52">Den 8 oktober 2001 antog rådet förordning (EG) nr 2157/2001 om stadga för europabolag (SE)</SPAN><SPAN class="ft53">12 </SPAN>och direktiv 2001/86/EG om komplettering av stadgan för europabolag vad gäller arbetstagarinflytande<SPAN class="ft53">13</SPAN>. Den 22 juli</P> <P class="p178 ft39">2003 antog rådet på samma sätt förordning (EG) nr 1435/2003 om stadga för europeiska kooperativa föreningar <NOBR>(SCE-föreningar)<SPAN class="ft55">14</SPAN></NOBR><SPAN class="ft55"> </SPAN>och direktiv</P> <P class="p179 ft5">2003/72/EG om komplettering av stadgan för europeiska kooperativa föreningar med avseende på arbetstagarinflytande<SPAN class="ft56">15</SPAN>. Europabolag är publika aktiebolag och <NOBR>SCE-föreningar</NOBR> är kooperativa föreningar, och</P> <P class="p180 ft18"><SPAN class="ft16">9</SPAN><SPAN class="ft19">Yttrandet avgivet den 16 december 2003 (ännu ej offentliggjort i EUT).</SPAN></P> <P class="p181 ft18"><SPAN class="ft16">10</SPAN><SPAN class="ft17">Yttrandet avgivet den 29 oktober 2003 (ännu ej offentliggjort i EUT).</SPAN></P> <P class="p182 ft18"><SPAN class="ft16">11</SPAN><SPAN class="ft17">EGT L 225, 20.8.1990, s. 6. Direktivet senast ändrat genom 1994 års anslutningsakt.</SPAN></P> <P class="p182 ft18"><SPAN class="ft16">12</SPAN><SPAN class="ft17">EGT L 294, 10.11.2001, s. 1.</SPAN></P> <P class="p181 ft18"><SPAN class="ft16">13</SPAN><SPAN class="ft17">EGT L 294, 10.11.2001, s. 22.</SPAN></P> <P class="p182 ft18"><SPAN class="ft16">14</SPAN><SPAN class="ft17">EUT L 207, 18.8.2003, s. 1.</SPAN></P> <P class="p182 ft18"><SPAN class="ft16">15</SPAN><SPAN class="ft17">EUT L 207, 18.8.2003, s. 25.</SPAN></P> <P class="p183 ft2">22</P> </DIV> </DIV> <DIV id="page_23"> <DIV> <DIV id="id_1"> <P class="p146 ft39">båda dessa företagsformer liknar de företagsformer som redan omfattas av direktiv 90/435/EEG, varför både europabolag och <NOBR>SCE-föreningar</NOBR> bör läggas till i förteckningen i bilagan till direktiv 90/435/EEG.</P> <P class="p36 ft3"><SPAN class="ft5">(6)</SPAN><SPAN class="ft51">De nya associationsformer som infogas i förteckningen är skattskyldiga för bolagsskatt i den medlemsstat där de är hemmahörande men vissa av dem anses på grundval av sin rättsliga karaktär av andra medlemsstater som skattemässigt transparenta. En medlemsstat som av detta skäl behandlar icke hemmahörande skattskyldiga företag som skattemässigt transparenta bör bevilja dessa företag tillämpliga skattelättnader för de inkomster som ingår i moderbolagets skattebas.</SPAN></P> <P class="p149 ft2"><SPAN class="ft5">(7)</SPAN><SPAN class="ft8">I syfte att låta ett större antal företag komma i åtnjutande av förmånerna enligt direktiv 90/435/EEG bör det lägsta kapitalinnehavskravet för att företag skall anses som moderbolag och dotterbolag sänkas successivt från 25 % till 10 %.</SPAN></P> <P class="p151 ft39"><SPAN class="ft5">(8)</SPAN><SPAN class="ft57">När ett till moderbolaget hörande fast driftställe betalar ut eller tar emot vinstutdelning bör detta behandlas på samma sätt som motsvarande transaktion mellan ett dotterbolag och dess moderbolag. Detta bör även gälla när ett moderbolag och dess dotterbolag är belägna i samma medlemsstat och det fasta driftstället är beläget i en annan medlemsstat.</SPAN></P> <P class="p146 ft5"><SPAN class="ft2">Å</SPAN><SPAN class="ft14">andra sidan tycks situationer där det fasta driftstället och dotterbolaget är belägna i samma medlemsstat kunna hanteras av den berörda medlemsstaten inom ramen för den nationella lagstiftningen, om inte annat följer av tillämpningen av fördragets principer.</SPAN></P> <P class="p184 ft2"><SPAN class="ft5">(9)</SPAN><SPAN class="ft8">När det gäller behandlingen av fasta driftställen kan medlemsstaterna i enlighet med fördragets principer och med beaktande av internationellt accepterade skatteregler behöva fastställa villkor och rättsliga instrument för att skydda de nationella skatteinkomsterna och avvärja kringgående av nationella lagar.</SPAN></P> <P class="p151 ft3"><SPAN class="ft5">(10)</SPAN><SPAN class="ft58">När företagskoncerner är organiserade som en kedja av företag där vinst utdelas genom de olika nivåerna i kedjan till moderbolaget, bör dubbelbeskattning undvikas genom beviljande av antingen skattebefrielse eller avräkning av skatt. Om avräkning av skatt görs bör det vara möjligt för moderbolaget att, under förutsättning att de i direktiv 90/435/EEG angivna kraven är uppfyllda, från den skatt det har att betala på vinstutdelning avräkna sådan på utdelningen belöpande bolagsskatt som har erlagts av företagen längre ned i kedjan.</SPAN></P> <P class="p150 ft2"><SPAN class="ft4">(11)</SPAN><SPAN class="ft8">Övergångsbestämmelserna är inte tillämpliga längre och de bör därför utgå.</SPAN></P> <P class="p38 ft2"><SPAN class="ft4">(12)</SPAN><SPAN class="ft8">Direktiv 90/435/EEG bör därför ändras i enlighet med detta.</SPAN></P> <P class="p185 ft2">HÄRIGENOM FÖRESKRIVS FÖLJANDE.</P> <P class="p153 ft2">Artikel 1</P> <P class="p186 ft5">Direktiv 90/435/EEG ändras härmed på följande sätt: 1. I artikel 1.1 skall följande två strecksatser läggas till:</P> <P class="p150 ft2">"– på utdelning till i denna stat belägna fasta driftställen till bolag från andra medlemsstater, från dotterbolag i en annan medlemsstat än den där det fasta driftstället är beläget,</P> <P class="p149 ft2">– på utdelning från i denna stat belägna bolag till fasta driftställen belägna i en annan medlemsstat till bolag i samma medlemsstat där de är dotterbolag."</P> </DIV> <DIV id="id_2"> <P class="p24 ft2">Prop. 2004/05:27</P> <P class="p24 ft2">Bilaga 1</P> <P class="p187 ft2">23</P> </DIV> </DIV> </DIV> <DIV id="page_24"> <DIV> <DIV id="id_1"> <P class="p35 ft2"><SPAN class="ft4">2.</SPAN><SPAN class="ft8">I artikel 2 skall det nuvarande stycket bli en egen punkt (punkt 1) och följande nya punkt 2 läggas till:</SPAN></P> <P class="p36 ft3">"2. I detta direktiv avses med fast driftställe en stadigvarande plats för affärsverksamhet belägen i en medlemsstat, från vilken ett i en annan medlemsstat beläget bolags verksamhet helt eller delvis bedrivs, såvida vinsten från detta driftställe beskattas i den medlemsstat där driftstället är beläget enligt gällande bilateralt skatteavtal eller, om ett sådant avtal saknas, enligt nationell lagstiftning."</P> <P class="p148 ft2"><SPAN class="ft4">3.</SPAN><SPAN class="ft15">I artikel 3 skall punkt 1 ersättas med följande:</SPAN></P> <P class="p117 ft2">"Vid tillämpningen av detta direktiv gäller följande:</P> <P class="p35 ft2"><SPAN class="ft4">a)</SPAN><SPAN class="ft15">Status som moderbolag skall i vart fall tillskrivas varje bolag i en medlemsstat som uppfyller de villkor som anges i artikel 2 och innehar andelar motsvarande minst 20 % av kapitalet i ett i en annan medlemsstat beläget bolag som uppfyller samma villkor.</SPAN></P> <P class="p149 ft2">Denna status skall också på samma villkor tillskrivas ett bolag i en medlemsstat som innehar andelar motsvarande minst 20 % av kapitalet i ett i samma medlemsstat beläget bolag, vilka andelar innehas helt eller delvis av ett fast driftsställe för det i en annan medlemsstat belägna förstnämnda bolaget.</P> <P class="p149 ft2">Från och med den 1 januari 2007 skall innehavet av andelar minst motsvara 15 %.</P> <P class="p35 ft2">Från och med den 1 januari 2009 skall innehavet av andelar minst motsvara 10 %.</P> <P class="p35 ft2"><SPAN class="ft5">b)</SPAN><SPAN class="ft15">Med dotterbolag avses det bolag vars kapital inbegriper de andelar som avses i a."</SPAN></P> <P class="p148 ft2">4. Artikel 4 skall ändras på följande sätt:</P> <P class="p38 ft2"><SPAN class="ft4">a)</SPAN><SPAN class="ft15">Punkt 1 skall ersättas med följande:</SPAN></P> <P class="p35 ft2">"1. Då ett moderbolag eller ett fast driftställe till detta i kraft av moderbolagets förbindelse med ett dotterbolag tar emot utdelning från detta annat än i samband med att dotterbolaget träder i likvidation skall den stat där moderbolaget är hemmahörande och den stat där det fasta driftstället är beläget antingen</P> <P class="p148 ft2">– avstå från att beskatta sådan utdelning, eller</P> <P class="p36 ft39">– beskatta den men medge moderbolaget och det fasta driftstället rätt att från den skatt de har att betala avräkna sådan på vinstutdelningen belöpande bolagsskatt som har erlagts av dotterbolaget och av eventuella underliggande dotterbolag, under förutsättning att varje bolag och dess underliggande dotterbolag på varje nivå uppfyller kraven enligt artiklarna 2 och 3, upp till beloppet för den motsvarande skatt som skall betalas."</P> <P class="p148 ft2"><SPAN class="ft5">b)</SPAN><SPAN class="ft15">Följande punkt skall införas som punkt 1a:</SPAN></P> <P class="p35 ft2">"1a. Inget i detta direktiv skall hindra den stat där moderbolaget är hemmahörande från att betrakta ett dotterbolag som skattemässigt transparent på grundval av den statens bedömning av den rättsliga karaktär som dotterbolaget har som en följd av den lag enligt vilken bolaget bildades och därför från att beskatta moderbolaget för dess andel av dess dotterbolags vinst allteftersom sådan vinst uppkommer. I detta fall skall den stat där moderbolaget är hemmahörande avstå från att beskatta utdelning från dotterbolaget.</P> <P class="p155 ft39">Den stat där moderbolaget är hemmahörande skall, när den bedömer moderbolagets andel av dess dotterbolags vinst allteftersom sådan vinst uppkommer, antingen undanta denna vinst från beskattning eller medge</P> </DIV> <DIV id="id_2"> <P class="p24 ft2">Prop. 2004/05:27</P> <P class="p24 ft2">Bilaga 1</P> <P class="p187 ft2">24</P> </DIV> </DIV> </DIV> <DIV id="page_25"> <TABLE cellpadding=0 cellspacing=0 class="t13"> <TR> <TD class="tr10 td111"><SPAN class="p14 ft5">moderbolaget rätt att från den skatt det har att betala avräkna den del av</SPAN> </TD> <TD class="tr10 td101"><SPAN class="p14 ft4">Prop. 2004/05:27</SPAN> </TD> </TR> <TR> <TD class="tr9 td111"><SPAN class="p14 ft4">bolagsskatten som avser moderbolagets andel av vinsten och som erlagts</SPAN> </TD> <TD class="tr9 td101"><SPAN class="p14 ft25">Bilaga 1</SPAN> </TD> </TR> <TR> <TD class="tr3 td111"><SPAN class="p14 ft2">av dotterbolaget och av eventuella underliggande dotterbolag, under</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td111"><SPAN class="p14 ft5">förutsättning att varje bolag och dess underliggande dotterbolag på varje</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td111"><SPAN class="p14 ft2">nivå uppfyller kraven enligt artiklarna 2 och 3, upp till beloppet för den</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td111"><SPAN class="p14 ft2">motsvarande skatt som skall betalas."</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td111"><SPAN class="p52 ft5">c) I punkt 3 skall första stycket ersättas med följande:"Punkterna 1 och</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td111"><SPAN class="p14 ft2">1a skall gälla till dess att ett gemensamt system för bolagsbeskattning</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td111"><SPAN class="p14 ft2">trätt i kraft och börjat tillämpas."</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td111"><SPAN class="p52 ft2">5. Artikel 5 skall ändras på följande sätt:</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td111"><SPAN class="p52 ft2">a) Punkt 1 skall ersättas med följande text:"Vinstutdelning från ett</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td111"><SPAN class="p14 ft2">dotterbolag till moderbolaget skall vara befriad från källskatt."</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td111"><SPAN class="p52 ft2">b) Punkterna 2, 3 och 4 skall utgå.</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td111"><SPAN class="p52 ft2">6. Bilagan skall ersättas med texten i bilagan till det här direktivet.</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p188 ft2">Artikel 2</P> <P class="p11 ft2"><SPAN class="ft4">1.</SPAN><SPAN class="ft8">Medlemsstaterna skall sätta i kraft de bestämmelser i lagar och andra författningar som är nödvändiga för att följa detta direktiv senast den 1 januari 2005.</SPAN></P> <P class="p10 ft2">När en medlemsstat antar dessa bestämmelser skall de innehålla en hänvisning till detta direktiv eller åtföljas av en sådan hänvisning när de offentliggörs. Närmare föreskrifter om hur hänvisningen skall göras skall varje medlemsstat själv utfärda.</P> <P class="p111 ft39"><SPAN class="ft4">2.</SPAN><SPAN class="ft57">Medlemsstaterna skall till kommissionen överlämna texten till de bestämmelser i nationell lagstiftning som de antar inom det område som omfattas av detta direktiv samt en jämförelsetabell över bestämmelserna i detta direktiv och de nationella bestämmelser som antagits.</SPAN></P> <P class="p4 ft2">Artikel 3</P> <P class="p189 ft2">Detta direktiv träder i kraft den tjugonde dagen efter det att det har offentliggjorts i Europeiska unionens officiella tidning.</P> <P class="p4 ft2">Artikel 4</P> <P class="p12 ft2">Detta direktiv riktar sig till medlemsstaterna.</P> <P class="p190 ft2">Utfärdat i Bryssel den 22 december 2003.</P> <P class="p191 ft2">På rådets vägnar</P> <P class="p190 ft2">A. Matteoli</P> <P class="p12 ft2">Ordförande</P> <P class="p192 ft2">25</P> </DIV> <DIV id="page_26"> <DIV> <DIV id="id_1"> <P class="p24 ft2">BILAGA</P> <P class="p185 ft2">Förteckning över de slag av bolag som avses i artikel 2.1 a</P> <P class="p193 ft3"><SPAN class="ft4">a)</SPAN><SPAN class="ft58">Bolag som enligt belgisk rättsordning kallas "société anonyme"/"naamloze vennootschap", "société en commandite par actions"/"commanditaire vennootschap op aandelen", "société privée à responsabilité limitée"/"besloten vennootschap met beperkte aansprakelijkheid", "société coopérative à responsabilité limitée"/"coöperatieve vennootschap met beperkte aansprakelijkheid" eller "société coopérative à responsabilité illimitée"/"coöperatieve vennootschap met onbeperkte aansprakelijkheid", "société en nom collectif"/"vennootschap onder firma", "société en commandite simple"/"gewone commanditaire vennootschap", offentliga företag som antagit någon av de ovannämnda associationsformerna samt andra bolag som bildats i enlighet med belgisk lagstiftning och som omfattas av belgisk bolagsskatt.</SPAN></P> <P class="p155 ft39"><SPAN class="ft5">b)</SPAN><SPAN class="ft59">Bolag som enligt dansk rättsordning kallas "aktieselskab" eller "anpartsselskab". Andra enligt bolagsskattelagen skattepliktiga bolag, i den utsträckning deras beskattningsbara inkomst beräknas och beskattas enligt de allmänna skatterättsliga bestämmelserna för "aktieselskaber".</SPAN></P> <P class="p35 ft2"><SPAN class="ft5">c)</SPAN><SPAN class="ft15">Bolag som enligt tysk rättsordning kallas "Aktiengesellschaft", "Kommanditgesellschaft auf Aktien", "Gesellschaft mit beschränkter Haftung", "Versicherungsverein auf Gegenseitigkeit", "Erwerbsund Wirtschaftsgenossenschaft" eller "Betrieb gewerblicher Art von juristischen Personen des öffentlichen Rechts", samt andra bolag som bildats i enlighet med tysk lagstiftning och som omfattas av tysk bolagsskatt.</SPAN></P> <P class="p149 ft2"><SPAN class="ft5">d)</SPAN><SPAN class="ft15">Bolag som enligt grekisk rättsordning kallas ”avώvυµη etaιρeίa” eller ”etaιρeίa peριωριsµέvης eυθύvης (Ε.Π.Ε.)” samt andra bolag som bildats i enlighet med grekisk lagstiftning och som omfattas av grekisk bolagsskatt.</SPAN></P> <P class="p149 ft2"><SPAN class="ft4">e)</SPAN><SPAN class="ft15">Bolag som enligt spansk rättsordning kallas "sociedad anónima", "sociedad comanditaria por acciones" eller "sociedad de responsabilidad limitada" samt offentligrättsliga organ som fungerar enligt privaträttsliga regler. Andra associationsformer som bildats i enlighet med spansk lagstiftning och som omfattas av spansk bolagsskatt (Impuesto sobre Sociedades).</SPAN></P> <P class="p149 ft2"><SPAN class="ft2">f)</SPAN><SPAN class="ft15">Bolag som enligt fransk rättsordning kallas "société anonyme", "société en commandite par actions", "société à responsabilité limitée", "société par actions simplifiée", "société d'assurance mutuelle", "caisse d'épargne et de prévoyance", "société civile", som automatiskt omfattas av bolagsskatt, "coopérative" eller "union de coopératives", industriella och affärsdrivande offentliga organ och företag samt andra bolag som bildats i enlighet med fransk lagstiftning och som omfattas av fransk bolagsskatt.</SPAN></P> <P class="p149 ft2"><SPAN class="ft5">g)</SPAN><SPAN class="ft15">Bolag som bildats enligt irländsk rätt eller som i irländsk rätt betraktas som bolag, organ som registrerats enligt Industrial and Provident Societies Act, "building societies" som bildats enligt Building Societies Acts samt "trustee savings banks" i den mening som avses i Trustee Savings Banks Act från 1989.</SPAN></P> </DIV> <DIV id="id_2"> <P class="p24 ft2">Prop. 2004/05:27</P> <P class="p24 ft2">Bilaga 1</P> <P class="p187 ft2">26</P> </DIV> </DIV> </DIV> <DIV id="page_27"> <TABLE cellpadding=0 cellspacing=0 class="t14"> <TR> <TD class="tr10 td132"><SPAN class="p194 ft2">h) Bolag</SPAN> </TD> <TD class="tr10 td133"><SPAN class="p195 ft5">som enligt italiensk rättsordning kallas "società per azioni",</SPAN> </TD> <TD class="tr10 td101"><SPAN class="p14 ft4">Prop. 2004/05:27</SPAN> </TD> </TR> <TR> <TD class="tr3 td132"><SPAN class="p194 ft5">"società in</SPAN> </TD> <TD class="tr3 td133"><SPAN class="p195 ft5">accomandita per azioni", "società a responsibilità limitata",</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft2">Bilaga 1</SPAN> </TD> </TR> </TABLE> <P class="p196 ft2">"società cooperativa" eller "società di mutua assicurazione" samt privata och offentliga organ vars verksamhet helt och hållet eller huvudsakligen är av kommersiell karaktär.</P> <P class="p111 ft39"><SPAN class="ft2">i)</SPAN><SPAN class="ft59">Bolag som enligt luxemburgsk rättsordning kallas "société anonyme", "société en commandite par actions", "société à responsabilité limitée", "société coopérative", "société coopérative organisée comme une société anonyme", "association d'assurances mutuelles", "association </SPAN><NOBR>d'épargne-pension"</NOBR> eller "entreprise de nature commerciale, industrielle ou minière de l'Etat, des communes, des syndicats de communes, des établissements publics et des autres personnes morales de droit public" samt andra bolag som bildats i enlighet med luxemburgsk lagstiftning och som omfattas av luxemburgsk bolagsskatt.</P> <P class="p111 ft3"><SPAN class="ft2">j)</SPAN><SPAN class="ft58">Bolag som enligt nederländsk rättsordning kallas "naamloze vennootschap", "besloten vennootschap met beperkte aansprakelijkheid", "open commanditaire vennootschap", "coöperatie", "onderlinge waarborgmaatschappij", "fonds voor gemene rekening", "vereniging op coöperatieve grondslag" eller "vereniging welke op onderlinge grondslag als verzekeraar of kredietinstelling optreedt" samt andra bolag som bildats i enlighet med nederländsk lagstiftning och som omfattas av nederländsk bolagsskatt.</SPAN></P> <P class="p11 ft2"><SPAN class="ft2">k)</SPAN><SPAN class="ft15">Bolag som enligt österrikisk rättsordning kallas "Aktiengesellschaft", "Gesellschaft mit beschränkter Haftung", "Versicherungsverein auf Gegenseitigkeit", "Erwerbsund Wirtschaftsgenossenschaft", "Betrieb gewerblicher Art von Körperschaften des öffentlichen Rechts" eller "Sparkasse" samt andra bolag som bildats i enlighet med österrikisk lagstiftning och som omfattas av österrikisk bolagsskatt.</SPAN></P> <P class="p168 ft5"><SPAN class="ft2">l)</SPAN><SPAN class="ft60">Enligt portugisisk rättsordning bildade handelsrättsliga bolag, civilrättsliga bolag i kommersiell form, kooperativ och offentliga företag.</SPAN></P> <P class="p197 ft2"><SPAN class="ft5">m)</SPAN><SPAN class="ft15">Bolag som enligt finsk rättsordning kallas "osakeyhtiö/aktiebolag",</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t15"> <TR> <TD class="tr9 td134"><SPAN class="p14 ft25">"osuuskunta/andelslag",</SPAN> </TD> <TD class="tr9 td109"><SPAN class="p14 ft25">"säästöpankki/sparbank"</SPAN> </TD> <TD class="tr9 td135"><SPAN class="p14 ft25">eller</SPAN> </TD> </TR> <TR> <TD class="tr9 td134"><SPAN class="p14 ft5">"vakuutusyhtiö/försäkringsbolag".</SPAN> </TD> <TD class="tr9 td109"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr9 td135"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p112 ft2"><SPAN class="ft5">n)</SPAN><SPAN class="ft15">Bolag som enligt svensk rättsordning kallas "aktiebolag", "försäkringsaktiebolag", "ekonomiska föreningar", "sparbanker" eller "ömsesidiga försäkringsbolag".</SPAN></P> <P class="p198 ft2"><SPAN class="ft5">o)</SPAN><SPAN class="ft15">Bolag som bildats enligt lagstiftningen i Förenade kungariket.</SPAN></P> <P class="p111 ft2"><SPAN class="ft5">p)</SPAN><SPAN class="ft15">Bolag som bildats enligt rådets förordning (EG) nr 2157/2001 av den 8 oktober 2001 om stadga för europabolag och rådets direktiv 2001/86/EG av den 8 oktober 2001 om komplettering av stadgan för europabolag vad gäller arbetstagarinflytande samt kooperativa föreningar som bildats enligt rådets förordning (EG) nr 1435/2003 av den 22 juli 2003 om stadga för europeiska kooperativa föreningar </SPAN><NOBR>(SCE-föreningar)</NOBR> och rådets direktiv 2003/72/EG av den 22 juli 2003 om komplettering av stadgan för europeiska kooperativa föreningar med avseende på arbetstagarinflytande.</P> <P class="p199 ft2">27</P> </DIV> <DIV id="page_28"> <DIV id="dimg1"> <INGENBILD zsrc="GS032728x1.jpg/" id="img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p200 ft1">Lagförslagen i promemorian Genomförande av ändringar i moder- och dotterbolagsdirektivet (Fi 2004/3211)</P> <P class="p201 ft10">Förslag till lag om ändring i inkomstskattelagen (1999:1229)</P> <P class="p202 ft54">Härmed föreskrivs<SPAN class="ft53">16 </SPAN>i fråga om inkomstskattelagen (1999:1229) dels att 24 kap. 13 och 20 §§ skall ha följande lydelse,</P> <P class="p203 ft2">dels att bilaga 24. 1 till lagen skall ha följande lydelse,</P> <P class="p204 ft2">dels att det skall införas en ny paragraf, 24 kap. 17 a §, och närmast före den nya paragrafen en ny rubrik av följande lydelse.</P> <TABLE cellpadding=0 cellspacing=0 class="t16"> <TR> <TD class="tr4 td17"><SPAN class="p14 ft2">Nuvarande lydelse</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p14 ft4">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_1_2"> <P class="p24 ft2">Prop. 2004/05:27</P> <P class="p24 ft2">Bilaga 2</P> </DIV> </DIV> <DIV id="id_2"> <P class="p205 ft2">24 kap.</P> <P class="p206 ft2">13 §<SPAN class="ft12">17</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t5"> <TR> <TD class="tr3 td80"><SPAN class="p52 ft2">Med</SPAN> </TD> <TD class="tr3 td136"><SPAN class="p66 ft13">näringsbetingad</SPAN> </TD> <TD class="tr3 td114"><SPAN class="p54 ft13">andel</SPAN> </TD> <TD class="tr3 td38"><SPAN class="p52 ft2">Med</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p14 ft13">näringsbetingad</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p15 ft13">andel</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr9 td17"><SPAN class="p14 ft25">avses en andel i ett aktiebolag eller</SPAN> </TD> <TD colspan=3 class="tr9 td59"><SPAN class="p14 ft4">avses en andel i ett aktiebolag eller</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td17"><SPAN class="p14 ft2">en ekonomisk förening om den</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft2">en ekonomisk förening om den</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td17"><SPAN class="p14 ft2">uppfyller villkoren i <NOBR>14–16</NOBR> §§ och</SPAN> </TD> <TD colspan=3 class="tr4 td59"><SPAN class="p14 ft2">uppfyller villkoren i 14 § och ägs</SPAN> </TD> </TR> <TR> <TD class="tr3 td80"><SPAN class="p14 ft2">ägs av</SPAN> </TD> <TD class="tr3 td136"><SPAN class="p14 ft2">en sådan juridisk</SPAN> </TD> <TD class="tr3 td114"><SPAN class="p54 ft21">person</SPAN> </TD> <TD class="tr3 td38"><SPAN class="p14 ft2">av en</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p14 ft2">sådan juridisk</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p15 ft4">person</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td1"><SPAN class="p14 ft2">(<SPAN class="ft13">ägarföretaget </SPAN>) som är</SPAN> </TD> <TD class="tr3 td114"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td138"><SPAN class="p14 ft2">(<SPAN class="ft13">ägarföretaget </SPAN>) som är</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p116 ft2"><SPAN class="ft4">1.</SPAN><SPAN class="ft8">ett svenskt aktiebolag eller en svensk ekonomisk förening som inte är ett investmentföretag,</SPAN></P> <P class="p207 ft5"><SPAN class="ft4">2.</SPAN><SPAN class="ft14">en svensk stiftelse eller svensk ideell förening och som inte omfattas av bestämmelserna om undantag från skattskyldighet i 7 kap.,</SPAN></P> <P class="p208 ft2"><SPAN class="ft4">3.</SPAN><SPAN class="ft15">en svensk sparbank,</SPAN></P> <P class="p148 ft2"><SPAN class="ft4">4.</SPAN><SPAN class="ft15">ett svenskt ömsesidigt försäkringsföretag, eller</SPAN></P> <P class="p209 ft2"><SPAN class="ft4">5.</SPAN><SPAN class="ft8">ett utländskt bolag som hör hemma i en stat inom Europeiska ekonomiska samarbetsområdet och som motsvarar något sådant svenskt företag som anges i </SPAN><NOBR>1–4.</NOBR></P> <P class="p210 ft2"><SPAN class="ft13">Utdelning på vissa utländska </SPAN>andelar som inte är</P> <P class="p40 ft13">näringsbetingade</P> <P class="p211 ft2">17 a §</P> <P class="p212 ft2">Utdelning på en andel som inte är näringsbetingad i ett företag som hör hemma i en utländsk stat som är medlem i Europeiska unionen skall inte tas upp i annat fall än som anges i <NOBR>18–20</NOBR> §§,</P> <TABLE cellpadding=0 cellspacing=0 class="t17"> <TR> <TD class="tr14 td72"><SPAN class="p14 ft40">16</SPAN> </TD> <TD class="tr14 td139"><SPAN class="p1 ft18">Jfr rådets direktiv 90/435/EEG av den 23 juli 1990 om ett gemensamt beskattningssystem</SPAN> </TD> <TD class="tr14 td140"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr15 td141"><SPAN class="p14 ft18">för moderbolag och dotterbolag hemmahörande i olika medlemsstater (EGT L 225,</SPAN> </TD> <TD class="tr15 td140"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr14 td141"><SPAN class="p14 ft41">20.8.1990, s. 6, Celex 31990L0435) senast ändrat genom rådets direktiv 2003/123/EG av</SPAN> </TD> <TD class="tr14 td140"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr15 td141"><SPAN class="p14 ft18">den 22 december 2003 (EUT L 007, 13.1.2004, s. 41, Celex 32003L0123).</SPAN> </TD> <TD class="tr15 td140"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td72"><SPAN class="p14 ft42">17</SPAN> </TD> <TD class="tr3 td139"><SPAN class="p1 ft18">Senaste lydelse 2003:224.</SPAN> </TD> <TD class="tr3 td140"><SPAN class="p15 ft2">28</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_29"> <DIV id="tx1"><SPAN class="ft2">Utdelning på en marknadsnoterad andel skall tas upp, om andelen avyttras eller upphör att vara näringsbetingad inom ett år från det att andelen blivit näringsbetingad hos innehavaren.</SPAN></DIV> <DIV id="tx2"><SPAN class="ft3">Utdelningen skall tas upp det beskattningsår då avyttringen sker eller andelen upphör att vara näringsbetingad. Detta gäller också utdelning som avses i 17 a § om andelen avyttras eller om förutsättningarna för skattefrihet enligt nämnda bestämmelse inte längre föreligger, och detta sker inom ett år från det att förutsättningarna för skattefrihet var uppfyllda.</SPAN></DIV> <TABLE cellpadding=0 cellspacing=0 class="t18"> <TR> <TD class="tr10 td142"><SPAN class="p14 ft2">under</SPAN> </TD> <TD colspan=3 class="tr10 td42"><SPAN class="p14 ft2">förutsättning att</SPAN> </TD> <TD colspan=2 class="tr10 td79"><SPAN class="p195 ft5">andelen</SPAN> </TD> <TD class="tr10 td101"><SPAN class="p14 ft4">Prop. 2004/05:27</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr9 td110"><SPAN class="p14 ft25">ägs av ett sådant ägarföretag som</SPAN> </TD> <TD class="tr9 td101"><SPAN class="p14 ft25">Bilaga 2</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr3 td110"><SPAN class="p14 ft2">anges i 13 § och villkoren i 14 § är</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td47"><SPAN class="p14 ft2">uppfyllda.</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td143"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td144"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr3 td110"><SPAN class="p195 ft2">Första stycket gäller också om</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr3 td110"><SPAN class="p14 ft2">villkoren i övrigt är uppfyllda om</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td47"><SPAN class="p14 ft4">ägarföretagets</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td145"><SPAN class="p195 ft2">andelsinnehav</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr3 td110"><SPAN class="p14 ft2">motsvarar tio procent eller mer av</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td146"><SPAN class="p14 ft2">andelskapitalet</SPAN> </TD> <TD colspan=2 class="tr3 td102"><SPAN class="p14 ft2">i företaget</SPAN> </TD> <TD class="tr3 td144"><SPAN class="p195 ft4">och</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td142"><SPAN class="p14 ft2">även</SPAN> </TD> <TD class="tr4 td64"><SPAN class="p103 ft2">om</SPAN> </TD> <TD colspan=2 class="tr4 td147"><SPAN class="p14 ft2">andelen</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft2">är</SPAN> </TD> <TD class="tr4 td144"><SPAN class="p195 ft2">en</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p213 ft2">lagertillgång.</P> <P class="p50 ft2">Vid bedömningen av om ett företag hör hemma i en utländsk stat som är medlem i Europeiska unionen tillämpas bestämmelsen i 16 § andra stycket.</P> <P class="p214 ft2">20 §<SPAN class="ft12">18 </SPAN>Utdelning på en</P> <P class="p215 ft2">marknadsnoterad andel skall tas upp, om andelen avyttras eller upphör att vara näringsbetingad inom ett år från det att andelen blivit näringsbetingad hos innehavaren. Utdelningen skall tas upp det beskattningsår då avyttringen sker eller andelen upphör att vara näringsbetingad.</P> <TABLE cellpadding=0 cellspacing=0 class="t19"> <TR> <TD class="tr4 td148"><SPAN class="p14 ft18"><SPAN class="ft20">18 </SPAN>Senaste lydelse 2003:224.</SPAN> </TD> <TD class="tr4 td149"><SPAN class="p15 ft2">29</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_30"> <TABLE cellpadding=0 cellspacing=0 class="t20"> <TR> <TD class="tr10 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td28"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td29"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td150"><SPAN class="p216 ft2">Prop. 2004/05:27</SPAN> </TD> </TR> <TR> <TD class="tr9 td21"><SPAN class="p14 ft61">&nbsp;</SPAN> </TD> <TD class="tr9 td36"><SPAN class="p14 ft61">&nbsp;</SPAN> </TD> <TD class="tr9 td25"><SPAN class="p14 ft61">&nbsp;</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p14 ft61">&nbsp;</SPAN> </TD> <TD class="tr9 td25"><SPAN class="p14 ft61">&nbsp;</SPAN> </TD> <TD class="tr9 td26"><SPAN class="p14 ft61">&nbsp;</SPAN> </TD> <TD class="tr9 td27"><SPAN class="p14 ft61">&nbsp;</SPAN> </TD> <TD class="tr9 td28"><SPAN class="p14 ft61">&nbsp;</SPAN> </TD> <TD class="tr9 td29"><SPAN class="p14 ft61">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr9 td30"><SPAN class="p51 ft25">Bilaga 24.1<SPAN class="ft12">19</SPAN></SPAN> </TD> <TD class="tr9 td31"><SPAN class="p14 ft61">&nbsp;</SPAN> </TD> <TD class="tr9 td150"><SPAN class="p217 ft25">Bilaga 2</SPAN> </TD> </TR> <TR> <TD colspan=13 class="tr8 td33"><SPAN class="p14 ft4">Associationsformer som avses i 24 kap. 16 § andra stycket 1:</SPAN> </TD> <TD class="tr8 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr8 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr8 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr8 td150"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td21"><SPAN class="p52 ft2">– bolag</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft2">som</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td24"><SPAN class="p53 ft2">enligt</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td35"><SPAN class="p54 ft4">belgisk</SPAN> </TD> <TD colspan=2 class="tr4 td21"><SPAN class="p52 ft2">– bolag</SPAN> </TD> <TD colspan=2 class="tr4 td36"><SPAN class="p14 ft2">som</SPAN> </TD> <TD colspan=3 class="tr4 td37"><SPAN class="p52 ft2">enligt</SPAN> </TD> <TD colspan=3 class="tr4 td151"><SPAN class="p218 ft2">belgisk</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD colspan=3 class="tr3 td152"><SPAN class="p219 ft2">kallas</SPAN> </TD> <TD colspan=3 class="tr3 td40"><SPAN class="p54 ft2">”société</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td41"><SPAN class="p56 ft4">kallas</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td151"><SPAN class="p218 ft2">”société</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft2">anonyme”/</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td42"><SPAN class="p54 ft2">”naamloze</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft2">anonyme”/</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td153"><SPAN class="p218 ft2">”naamloze</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td44"><SPAN class="p14 ft2">vennootschap”,</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td21"><SPAN class="p57 ft4">”société</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p54 ft2">en</SPAN> </TD> <TD colspan=4 class="tr3 td44"><SPAN class="p14 ft2">vennootschap”,</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td45"><SPAN class="p58 ft4">”société</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td150"><SPAN class="p218 ft2">en</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft4">commandite</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td56"><SPAN class="p59 ft2">par</SPAN> </TD> <TD colspan=3 class="tr3 td40"><SPAN class="p54 ft2">actions”/</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft4">commandite</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td46"><SPAN class="p60 ft4">par</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td151"><SPAN class="p218 ft2">actions”/</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td44"><SPAN class="p14 ft2">”commanditaire</SPAN> </TD> <TD colspan=4 class="tr3 td154"><SPAN class="p220 ft4">vennootschap</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p54 ft2">op</SPAN> </TD> <TD colspan=4 class="tr3 td44"><SPAN class="p14 ft2">”commanditaire</SPAN> </TD> <TD colspan=5 class="tr3 td48"><SPAN class="p62 ft4">vennootschap</SPAN> </TD> <TD class="tr3 td150"><SPAN class="p218 ft2">op</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td17"><SPAN class="p14 ft2">aandelen” eller ”société privée à</SPAN> </TD> <TD colspan=2 class="tr4 td21"><SPAN class="p14 ft2">aandelen”,</SPAN> </TD> <TD colspan=4 class="tr4 td49"><SPAN class="p63 ft2">”société</SPAN> </TD> <TD colspan=3 class="tr4 td50"><SPAN class="p53 ft2">privée</SPAN> </TD> <TD class="tr4 td150"><SPAN class="p218 ft2">à</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr3 td51"><SPAN class="p14 ft2">responsabilité limitée”/</SPAN> </TD> <TD colspan=3 class="tr3 td40"><SPAN class="p54 ft4">”besloten</SPAN> </TD> <TD colspan=3 class="tr3 td52"><SPAN class="p14 ft5">responsabilité</SPAN> </TD> <TD colspan=4 class="tr3 td53"><SPAN class="p64 ft2">limitée”/</SPAN> </TD> <TD colspan=3 class="tr3 td151"><SPAN class="p218 ft2">”besloten</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td44"><SPAN class="p14 ft2">vennootschap</SPAN> </TD> <TD colspan=2 class="tr3 td56"><SPAN class="p65 ft2">met</SPAN> </TD> <TD colspan=3 class="tr3 td40"><SPAN class="p54 ft2">beperkte</SPAN> </TD> <TD colspan=3 class="tr3 td52"><SPAN class="p14 ft5">vennootschap</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td46"><SPAN class="p64 ft21">met</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td151"><SPAN class="p218 ft2">beperkte</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td54"><SPAN class="p14 ft5">aansprakelijkheid”</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p53 ft2">och</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td35"><SPAN class="p54 ft4">sådana</SPAN> </TD> <TD colspan=5 class="tr3 td55"><SPAN class="p14 ft5">aansprakelijkheid”,</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td151"><SPAN class="p218 ft2">”société</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td44"><SPAN class="p14 ft2">offentligrättsliga</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td56"><SPAN class="p66 ft2">organ</SPAN> </TD> <TD colspan=2 class="tr3 td35"><SPAN class="p54 ft2">som</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft5">coopérative</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p18 ft2">à</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td110"><SPAN class="p218 ft2">responsabilité</SPAN> </TD> </TR> <TR> <TD class="tr4 td21"><SPAN class="p14 ft2">fungerar</SPAN> </TD> <TD colspan=2 class="tr4 td10"><SPAN class="p67 ft2">enligt</SPAN> </TD> <TD colspan=4 class="tr4 td42"><SPAN class="p54 ft2">civilrättsliga</SPAN> </TD> <TD colspan=6 class="tr4 td57"><SPAN class="p14 ft2">limitée”/”coöperatieve</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td150"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft2">regler,</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td52"><SPAN class="p14 ft5">vennootschap</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td46"><SPAN class="p64 ft21">met</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td151"><SPAN class="p218 ft2">beperkte</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td55"><SPAN class="p14 ft5">aansprakelijkheid”,</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td151"><SPAN class="p218 ft2">”société</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft5">coopérative</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p18 ft2">à</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td110"><SPAN class="p218 ft2">responsabilité</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft2">illimitée”/</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td110"><SPAN class="p218 ft2">”coöperatieve</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td52"><SPAN class="p14 ft5">vennootschap</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td46"><SPAN class="p68 ft21">met</SPAN> </TD> <TD colspan=4 class="tr3 td153"><SPAN class="p218 ft4">onbeperkte</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td55"><SPAN class="p14 ft5">aansprakelijkheid”,</SPAN> </TD> <TD colspan=4 class="tr3 td8"><SPAN class="p69 ft4">”société</SPAN> </TD> <TD class="tr3 td150"><SPAN class="p218 ft2">en</SPAN> </TD> </TR> <TR> <TD class="tr4 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td28"><SPAN class="p14 ft2">nom</SPAN> </TD> <TD colspan=4 class="tr4 td40"><SPAN class="p14 ft2">collectif”/</SPAN> </TD> <TD colspan=5 class="tr4 td110"><SPAN class="p218 ft5">”vennootschap</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td28"><SPAN class="p14 ft2">onder</SPAN> </TD> <TD colspan=2 class="tr3 td58"><SPAN class="p70 ft2">firma”</SPAN> </TD> <TD colspan=6 class="tr3 td30"><SPAN class="p53 ft2">eller ”société</SPAN> </TD> <TD class="tr3 td150"><SPAN class="p218 ft2">en</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft4">commandite</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td41"><SPAN class="p71 ft2">simple”/</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td151"><SPAN class="p218 ft2">”gewone</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td44"><SPAN class="p14 ft2">commanditaire</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td110"><SPAN class="p218 ft5">vennootschap”</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr3 td155"><SPAN class="p14 ft2">samt offentliga företag som antagit</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td28"><SPAN class="p14 ft2">någon</SPAN> </TD> <TD class="tr3 td29"><SPAN class="p22 ft2">av</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td60"><SPAN class="p63 ft2">de</SPAN> </TD> <TD colspan=5 class="tr3 td110"><SPAN class="p218 ft2">ovannämnda</SPAN> </TD> </TR> <TR> <TD class="tr4 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr4 td57"><SPAN class="p14 ft2">associationsformerna</SPAN> </TD> <TD colspan=2 class="tr4 td61"><SPAN class="p14 ft2">och</SPAN> </TD> <TD colspan=2 class="tr4 td1"><SPAN class="p218 ft5">andra</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr3 td155"><SPAN class="p14 ft2">bolag som bildats i enlighet med</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td28"><SPAN class="p14 ft4">belgisk</SPAN> </TD> <TD colspan=5 class="tr3 td63"><SPAN class="p72 ft2">lagstiftning</SPAN> </TD> <TD colspan=2 class="tr3 td61"><SPAN class="p71 ft4">och</SPAN> </TD> <TD colspan=2 class="tr3 td1"><SPAN class="p218 ft2">som</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr3 td155"><SPAN class="p14 ft2">omfattas av belgisk bolagsskatt.</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p52 ft2">– bolag</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p73 ft21">som</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td56"><SPAN class="p74 ft2">enligt</SPAN> </TD> <TD colspan=2 class="tr3 td35"><SPAN class="p54 ft2">dansk</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p52 ft2">– bolag</SPAN> </TD> <TD colspan=2 class="tr3 td36"><SPAN class="p73 ft21">som</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td45"><SPAN class="p1 ft2">enligt</SPAN> </TD> <TD colspan=2 class="tr3 td1"><SPAN class="p218 ft4">dansk</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD colspan=2 class="tr3 td10"><SPAN class="p74 ft2">kallas</SPAN> </TD> <TD colspan=4 class="tr3 td42"><SPAN class="p54 ft2">”aktieselskab”</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD colspan=3 class="tr3 td64"><SPAN class="p51 ft2">kallas</SPAN> </TD> <TD colspan=5 class="tr3 td110"><SPAN class="p218 ft2">”aktieselskab”</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td51"><SPAN class="p14 ft2">eller ”anpartsselskab”,</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr4 td57"><SPAN class="p14 ft2">eller ”anpartsselskab”</SPAN> </TD> <TD colspan=2 class="tr4 td61"><SPAN class="p73 ft2">och</SPAN> </TD> <TD colspan=2 class="tr4 td1"><SPAN class="p218 ft5">andra</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td28"><SPAN class="p14 ft2">enligt</SPAN> </TD> <TD class="tr3 td29"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr3 td156"><SPAN class="p218 ft4">bolagsskattelagen</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td52"><SPAN class="p14 ft2">skattepliktiga</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td46"><SPAN class="p71 ft4">bolag,</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p75 ft2">i</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td150"><SPAN class="p218 ft4">den</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft5">utsträckning</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td1"><SPAN class="p218 ft5">deras</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td55"><SPAN class="p14 ft2">beskattningsbara</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td151"><SPAN class="p218 ft2">inkomst</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr3 td155"><SPAN class="p14 ft2">beräknas och beskattas enligt de</SPAN> </TD> </TR> <TR> <TD class="tr4 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td21"><SPAN class="p14 ft2">allmänna</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr4 td110"><SPAN class="p218 ft2">skatterättsliga</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td44"><SPAN class="p14 ft4">bestämmelserna</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td150"><SPAN class="p218 ft2">för</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td55"><SPAN class="p14 ft2">”aktieselskaber”,</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td150"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p52 ft2">– bolag</SPAN> </TD> <TD colspan=2 class="tr3 td10"><SPAN class="p51 ft2">som</SPAN> </TD> <TD colspan=2 class="tr3 td56"><SPAN class="p76 ft2">enligt</SPAN> </TD> <TD colspan=2 class="tr3 td35"><SPAN class="p54 ft2">tysk</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p52 ft2">– bolag</SPAN> </TD> <TD colspan=3 class="tr3 td64"><SPAN class="p51 ft2">som</SPAN> </TD> <TD colspan=3 class="tr3 td45"><SPAN class="p64 ft2">enligt</SPAN> </TD> <TD colspan=2 class="tr3 td1"><SPAN class="p218 ft2">tysk</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td35"><SPAN class="p54 ft2">kallas</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td1"><SPAN class="p218 ft2">kallas</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr3 td51"><SPAN class="p14 ft2">”Aktiengesellschaft”,</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr3 td57"><SPAN class="p14 ft2">”Aktiengesellschaft”,</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td150"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr3 td51"><SPAN class="p14 ft5">”Kommanditgesellschaft</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p54 ft5">auf</SPAN> </TD> <TD colspan=7 class="tr3 td66"><SPAN class="p14 ft5">”Kommanditgesellschaft</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td150"><SPAN class="p218 ft2">auf</SPAN> </TD> </TR> <TR> <TD class="tr4 td21"><SPAN class="p14 ft2">Aktien”,</SPAN> </TD> <TD colspan=4 class="tr4 td67"><SPAN class="p74 ft2">”Gesellschaft</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p54 ft2">mit</SPAN> </TD> <TD colspan=2 class="tr4 td21"><SPAN class="p14 ft2">Aktien”,</SPAN> </TD> <TD colspan=6 class="tr4 td30"><SPAN class="p74 ft2">”Gesellschaft</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td150"><SPAN class="p218 ft2">mit</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td44"><SPAN class="p14 ft2">beschränkter</SPAN> </TD> <TD colspan=3 class="tr3 td79"><SPAN class="p14 ft2">Haftung”</SPAN> </TD> <TD colspan=2 class="tr3 td35"><SPAN class="p54 ft2">eller</SPAN> </TD> <TD colspan=3 class="tr3 td52"><SPAN class="p14 ft2">beschränkter</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td151"><SPAN class="p218 ft5">Haftung”,</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr18 td51"><SPAN class="p14 ft18"><SPAN class="ft20">19 </SPAN>Senaste lydelse 2004:614.</SPAN> </TD> <TD class="tr18 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td28"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td29"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td150"><SPAN class="p15 ft2">30</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_31"> <DIV> <DIV id="id_1"> <P class="p24 ft22">”bergrechtliche Gewerkschaft”<SPAN class="ft2">,</SPAN></P> <P class="p78 ft2"><SPAN class="ft4">–</SPAN><SPAN class="ft8">bolag som enligt grekisk rättsordning kallas ”aνών µη etaιρίa”,</SPAN></P> <P class="p79 ft4"><SPAN class="ft4">–</SPAN><SPAN class="ft23">bolag som enligt spansk rättsordning kallas ”sociedad anónima”, ”sociedad comanditaria por acciones” eller ”sociedad de responsabilidad limitada” </SPAN><SPAN class="ft24">och </SPAN>de offentligrättsliga organ som fungerar enligt civilrättsliga regler,</P> <P class="p80 ft2"><SPAN class="ft4">–</SPAN><SPAN class="ft8">bolag som enligt fransk rättsordning kallas ”société</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr9 td68"><SPAN class="p14 ft25">anonyme”,</SPAN> </TD> <TD class="tr9 td69"><SPAN class="p81 ft25">”société</SPAN> </TD> <TD class="tr9 td36"><SPAN class="p15 ft25">en</SPAN> </TD> </TR> <TR> <TD class="tr7 td68"><SPAN class="p14 ft2">commandite</SPAN> </TD> <TD class="tr7 td69"><SPAN class="p14 ft2">par actions”</SPAN> </TD> <TD class="tr7 td36"><SPAN class="p15 ft26">eller</SPAN> </TD> </TR> </TABLE> <P class="p82 ft5">”société à responsabilité limitée” <SPAN class="ft27">och </SPAN>industriella och affärsdrivande offentliga organ och företag,</P> <P class="p83 ft2">– bolag som enligt irländsk <SPAN class="ft28">rättsordning kallas ”public companies limited by shares or by guarantee” eller ”private companies limited by shares or by</SPAN></P> </DIV> <DIV id="id_2"> <P class="p84 ft28">”Versicherungsverein auf Gegenseitigkeit”, ”Erwerbsund Wirtschaftsgenossenschaft” eller ”Betrieb gewerblicher Art von juristischen Personen des öffentlichen Rechts” och andra bolag som bildats i enlighet med tysk lagstiftning och som omfattas av tysk bolagsskatt,</P> <P class="p85 ft2"><SPAN class="ft4">–</SPAN><SPAN class="ft8">bolag som enligt grekisk rättsordning kallas </SPAN><SPAN class="ft29">”avώvυµη etaιρeίa” eller ”etaιρeίa peριωριsµέvης eυθύvης (Ε.Π.Ε.)” samt andra bolag som bildats i enlighet med grekisk lagstiftning och som omfattas av grekisk bolagsskatt,</SPAN></P> <P class="p34 ft2"><SPAN class="ft4">–</SPAN><SPAN class="ft8">bolag som enligt spansk rättsordning kallas ”sociedad anónima”, ”sociedad comanditaria por acciones” eller ”sociedad de responsabilidad limitada” </SPAN><SPAN class="ft30">samt </SPAN>de offentligrättsliga organ som fungerar enligt civilrättsliga regler <SPAN class="ft30">och andra associationsformer som bildats i enlighet med spansk lagstiftning och som omfattas av spansk bolagsskatt (Impuesto sobre Sociedades)</SPAN>,</P> <P class="p86 ft2"><SPAN class="ft4">–</SPAN><SPAN class="ft15">bolag som enligt fransk rättsordning kallas ”société</SPAN></P> <P class="p84 ft2">anonyme”, ”société en commandite par actions”, ”société à responsabilité limitée<SPAN class="ft22">”, ”société par actions simplifiée”, ”société d'assurance mutuelle”, ”caisse d'épargne et de prévoyance”, ”société civile”, som automatiskt omfattas av bolagsskatt, ”coopérative” eller ”union de coopératives”, samt </SPAN>industriella och affärsdrivande offentliga organ och företag <SPAN class="ft22">och andra bolag som bildats i enlighet med fransk lagstiftning och som omfattas av fransk bolagsskatt</SPAN>,</P> <P class="p34 ft2">– bolag som <SPAN class="ft30">bildats </SPAN>enligt irländsk <SPAN class="ft30">rätt eller som i irländsk rätt betraktas som bolag </SPAN>och organ som registrerats enligt Industrial and Provident Societies Act,</P> </DIV> <DIV id="id_3"> <P class="p87 ft2">Prop. 2004/05:27</P> <P class="p87 ft2">Bilaga 2</P> <P class="p187 ft2">31</P> </DIV> </DIV> </DIV> <DIV id="page_32"> <DIV> <DIV id="id_1"> <P class="p82 ft3">guarantee” och organ registrerade enligt ”Industrial and Provident Societies Acts” eller hypotekskassor registrerade enligt ”Building Societies Acts”,</P> <P class="p221 ft2"><SPAN class="ft4">–</SPAN><SPAN class="ft8">bolag som enligt italiensk rättsordning kallas ”società per azioni”, ”società in accomandita per azioni” eller ”società a responsabilità limitata” och offentliga och privata organ som bedriver industriell verksamhet eller affärsverksamhet,</SPAN></P> <P class="p222 ft5"><SPAN class="ft4">–</SPAN><SPAN class="ft14">bolag som enligt luxemburgsk rättsordning kallas ”société</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t7"> <TR> <TD class="tr10 td70"><SPAN class="p14 ft2">anonyme”,</SPAN> </TD> <TD class="tr10 td71"><SPAN class="p14 ft2">”société</SPAN> </TD> <TD class="tr10 td36"><SPAN class="p15 ft2">en</SPAN> </TD> </TR> <TR> <TD class="tr3 td70"><SPAN class="p14 ft2">commandite par</SPAN> </TD> <TD class="tr3 td71"><SPAN class="p91 ft2">actions”</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p15 ft2">eller</SPAN> </TD> </TR> </TABLE> <P class="p92 ft2">”société à responsabilité limitée”,</P> <P class="p223 ft2">– bolag som enligt nederländsk rättsordning kallas ”naamloze vennootschap” eller ”besloten vennootschap met beperkte aansprakelijkheid”,</P> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t21"> <TR> <TD colspan=5 class="tr10 td85"><SPAN class="p14 ft2">”building societies”</SPAN> </TD> <TD colspan=3 class="tr10 td67"><SPAN class="p195 ft2">som bildats</SPAN> </TD> <TD class="tr10 td55"><SPAN class="p14 ft2">Prop. 2004/05:27</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr9 td110"><SPAN class="p14 ft25">enligt Building Societies Acts eller</SPAN> </TD> <TD class="tr9 td55"><SPAN class="p14 ft25">Bilaga 2</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">”trustee savings banks” i den</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">mening som avses i Trustee</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td157"><SPAN class="p14 ft5">Savings Banks Act från 1989,</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td50"><SPAN class="p14 ft2">– bolag</SPAN> </TD> <TD colspan=2 class="tr3 td158"><SPAN class="p224 ft2">som</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td58"><SPAN class="p1 ft2">enligt</SPAN> </TD> <TD colspan=2 class="tr3 td159"><SPAN class="p195 ft2">italiensk</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td140"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD colspan=5 class="tr3 td42"><SPAN class="p225 ft2">kallas ”società</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p195 ft4">per</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td50"><SPAN class="p14 ft5">azioni”,</SPAN> </TD> <TD colspan=3 class="tr3 td160"><SPAN class="p106 ft4">”società</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p62 ft2">in</SPAN> </TD> <TD colspan=3 class="tr3 td67"><SPAN class="p195 ft4">accomandita</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td50"><SPAN class="p14 ft2">per</SPAN> </TD> <TD colspan=3 class="tr3 td160"><SPAN class="p67 ft2">azioni”,</SPAN> </TD> <TD colspan=3 class="tr3 td161"><SPAN class="p226 ft2">”società</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p195 ft2">a</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td47"><SPAN class="p14 ft2">responsabilità</SPAN> </TD> <TD colspan=3 class="tr3 td162"><SPAN class="p73 ft2">limitata”,</SPAN> </TD> <TD colspan=2 class="tr3 td159"><SPAN class="p195 ft2">”società</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td47"><SPAN class="p14 ft2">cooperativa”,</SPAN> </TD> <TD colspan=3 class="tr4 td162"><SPAN class="p1 ft2">”società</SPAN> </TD> <TD colspan=2 class="tr4 td159"><SPAN class="p195 ft2">di mutua</SPAN> </TD> <TD class="tr4 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">assicurazione” och offentliga och</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">privata organ vars verksamhet helt</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">och hållet eller huvudsakligen är</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr3 td163"><SPAN class="p14 ft5">av kommersiell karaktär,</SPAN> </TD> <TD class="tr3 td46"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p195 ft2">– bolag som enligt luxemburgsk</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td140"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr4 td162"><SPAN class="p66 ft2">kallas</SPAN> </TD> <TD colspan=2 class="tr4 td159"><SPAN class="p195 ft2">”société</SPAN> </TD> <TD class="tr4 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td140"><SPAN class="p14 ft2">anonyme”,</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td161"><SPAN class="p227 ft4">”société</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p195 ft2">en</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">commandite par actions”, ”société</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">à responsabilité limitée”, ”société</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td47"><SPAN class="p14 ft2">coopérative”,</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td159"><SPAN class="p195 ft2">”société</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">coopérative organisée comme une</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td50"><SPAN class="p14 ft2">société</SPAN> </TD> <TD colspan=4 class="tr4 td161"><SPAN class="p58 ft5">anonyme”,</SPAN> </TD> <TD colspan=3 class="tr4 td67"><SPAN class="p195 ft5">”association</SPAN> </TD> <TD class="tr4 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td47"><SPAN class="p14 ft2">d'assurances</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td67"><SPAN class="p195 ft2">mutuelles”,</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td47"><SPAN class="p14 ft2">”association</SPAN> </TD> <TD colspan=5 class="tr3 td164"><SPAN class="p195 ft4"><NOBR>d'épargne-pension”</NOBR></SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td50"><SPAN class="p14 ft2">eller</SPAN> </TD> <TD colspan=4 class="tr3 td161"><SPAN class="p14 ft2">”entreprise</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p70 ft4">de</SPAN> </TD> <TD colspan=2 class="tr3 td159"><SPAN class="p195 ft2">nature</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td47"><SPAN class="p14 ft2">commerciale,</SPAN> </TD> <TD colspan=4 class="tr3 td30"><SPAN class="p52 ft2">industrielle</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p195 ft2">ou</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">minière de l'Etat, des communes,</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td110"><SPAN class="p14 ft2">des syndicats de communes, des</SPAN> </TD> <TD class="tr4 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td47"><SPAN class="p14 ft4">établissements</SPAN> </TD> <TD colspan=3 class="tr3 td162"><SPAN class="p228 ft2">publics</SPAN> </TD> <TD class="tr3 td46"><SPAN class="p216 ft2">et</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p195 ft62">des</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">autres personnes morales de droit</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">public” och andra bolag som</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">bildats i enlighet med luxemburgsk</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">lagstiftning och som omfattas av</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td163"><SPAN class="p14 ft4">luxemburgsk bolagsskatt,</SPAN> </TD> <TD class="tr4 td46"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p195 ft2">– bolag som enligt nederländsk</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td140"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td28"><SPAN class="p67 ft2">kallas</SPAN> </TD> <TD colspan=3 class="tr3 td67"><SPAN class="p195 ft2">”naamloze</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr3 td165"><SPAN class="p14 ft2">vennootschap”,</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td159"><SPAN class="p195 ft5">”besloten</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td47"><SPAN class="p14 ft2">vennootschap</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p229 ft21">met</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td159"><SPAN class="p195 ft2">beperkte</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td85"><SPAN class="p14 ft2">aansprakelijkheid”,</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td159"><SPAN class="p195 ft2">”open</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td47"><SPAN class="p14 ft4">commanditaire</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr4 td136"><SPAN class="p195 ft2">vennootschap”,</SPAN> </TD> <TD class="tr4 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td47"><SPAN class="p14 ft2">”coöperatie”,</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td67"><SPAN class="p195 ft2">”onderlinge</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr3 td163"><SPAN class="p14 ft5">waarborgmaatschappij”,</SPAN> </TD> <TD colspan=2 class="tr3 td159"><SPAN class="p195 ft2">”fonds</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td50"><SPAN class="p14 ft2">voor</SPAN> </TD> <TD colspan=4 class="tr3 td161"><SPAN class="p230 ft21">gemene</SPAN> </TD> <TD colspan=3 class="tr3 td67"><SPAN class="p195 ft2">rekening”,</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td140"><SPAN class="p14 ft2">”vereniging</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td28"><SPAN class="p103 ft2">op</SPAN> </TD> <TD colspan=3 class="tr3 td67"><SPAN class="p195 ft4">coöperatieve</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td140"><SPAN class="p14 ft2">grondslag”</SPAN> </TD> <TD colspan=3 class="tr3 td160"><SPAN class="p91 ft2">eller</SPAN> </TD> <TD colspan=3 class="tr3 td67"><SPAN class="p195 ft2">”vereniging</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td110"><SPAN class="p14 ft2">welke op onderlinge grondslag als</SPAN> </TD> <TD class="tr4 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td140"><SPAN class="p14 ft5">verzekeraar</SPAN> </TD> <TD colspan=2 class="tr3 td89"><SPAN class="p102 ft2">of</SPAN> </TD> <TD colspan=4 class="tr3 td136"><SPAN class="p195 ft2">kredietinstelling</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">optreedt” och andra bolag som</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">bildats i enlighet med nederländsk</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td140"><SPAN class="p14 ft2">lagstiftning</SPAN> </TD> <TD colspan=2 class="tr3 td89"><SPAN class="p231 ft4">och</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft2">som</SPAN> </TD> <TD colspan=2 class="tr3 td160"><SPAN class="p70 ft5">omfattas</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p195 ft2">av</SPAN> </TD> <TD rowspan=2 class="tr19 td55"><SPAN class="p15 ft2">32</SPAN> </TD> </TR> <TR> <TD class="tr20 td50"><SPAN class="p14 ft63">&nbsp;</SPAN> </TD> <TD class="tr20 td36"><SPAN class="p14 ft63">&nbsp;</SPAN> </TD> <TD class="tr20 td12"><SPAN class="p14 ft63">&nbsp;</SPAN> </TD> <TD class="tr20 td31"><SPAN class="p14 ft63">&nbsp;</SPAN> </TD> <TD class="tr20 td36"><SPAN class="p14 ft63">&nbsp;</SPAN> </TD> <TD class="tr20 td76"><SPAN class="p14 ft63">&nbsp;</SPAN> </TD> <TD class="tr20 td46"><SPAN class="p14 ft63">&nbsp;</SPAN> </TD> <TD class="tr20 td73"><SPAN class="p14 ft63">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_33"> <DIV id="dimg1"> <INGENBILD zsrc="GS032733x1.jpg/" id="img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t8"> <TR> <TD class="tr11 td41"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD class="tr11 td12"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD class="tr11 td6"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD class="tr11 td64"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD class="tr11 td37"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD colspan=9 class="tr11 td75"><SPAN class="p14 ft2">nederländsk bolagsskatt,</SPAN> </TD> <TD class="tr11 td76"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD class="tr11 td166"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD class="tr11 td101"><SPAN class="p14 ft33">Prop. 2004/05:27</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr9 td14"><SPAN class="p52 ft64">– bolag</SPAN> </TD> <TD class="tr9 td36"><SPAN class="p14 ft64">som</SPAN> </TD> <TD class="tr9 td6"><SPAN class="p14 ft34">&nbsp;</SPAN> </TD> <TD class="tr9 td64"><SPAN class="p14 ft64">enligt</SPAN> </TD> <TD colspan=2 class="tr9 td78"><SPAN class="p54 ft64">österrikisk</SPAN> </TD> <TD colspan=3 class="tr9 td79"><SPAN class="p52 ft64">– bolag</SPAN> </TD> <TD colspan=2 class="tr9 td60"><SPAN class="p70 ft64">som</SPAN> </TD> <TD colspan=3 class="tr9 td80"><SPAN class="p63 ft64">enligt</SPAN> </TD> <TD colspan=3 class="tr9 td92"><SPAN class="p195 ft64">österrikisk</SPAN> </TD> <TD class="tr9 td101"><SPAN class="p14 ft64">Bilaga 2</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td69"><SPAN class="p14 ft30">rättsordning</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft30">kallas</SPAN> </TD> <TD colspan=4 class="tr3 td82"><SPAN class="p14 ft30">rättsordning</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td113"><SPAN class="p195 ft30">kallas</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td77"><SPAN class="p14 ft30">”Aktiengesellschaft”</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p54 ft2">eller</SPAN> </TD> <TD colspan=7 class="tr3 td85"><SPAN class="p14 ft30">”Aktiengesellschaft”<SPAN class="ft2">,</SPAN></SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td166"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td69"><SPAN class="p14 ft36">”Gesellschaft</SPAN> </TD> <TD colspan=4 class="tr4 td86"><SPAN class="p54 ft36">mit beschränkter</SPAN> </TD> <TD colspan=5 class="tr4 td69"><SPAN class="p14 ft36">”Gesellschaft</SPAN> </TD> <TD colspan=2 class="tr4 td24"><SPAN class="p1 ft36">mit</SPAN> </TD> <TD colspan=4 class="tr4 td67"><SPAN class="p195 ft36">beschränkter</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td14"><SPAN class="p14 ft30">Haftung”,</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td79"><SPAN class="p14 ft30">Haftung”,</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=7 class="tr3 td77"><SPAN class="p195 ft5">”Versicherungsverein</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p14 ft2">auf</SPAN> </TD> <TD colspan=7 class="tr3 td54"><SPAN class="p100 ft4">Gegenseitigkeit”,</SPAN> </TD> <TD colspan=3 class="tr3 td92"><SPAN class="p195 ft2">”Erwerbs-</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p14 ft2">und</SPAN> </TD> <TD colspan=10 class="tr3 td87"><SPAN class="p195 ft5">Wirtschaftsgenossenschaft”,</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td79"><SPAN class="p14 ft2">”Betrieb</SPAN> </TD> <TD colspan=5 class="tr3 td91"><SPAN class="p101 ft4">gewerblicher</SPAN> </TD> <TD colspan=2 class="tr3 td62"><SPAN class="p102 ft2">Art</SPAN> </TD> <TD class="tr3 td166"><SPAN class="p195 ft2">von</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td41"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td6"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td64"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr4 td69"><SPAN class="p14 ft5">Körperschaften</SPAN> </TD> <TD colspan=2 class="tr4 td24"><SPAN class="p102 ft2">des</SPAN> </TD> <TD colspan=4 class="tr4 td67"><SPAN class="p195 ft2">öffentlichen</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td56"><SPAN class="p14 ft2">Rechts”</SPAN> </TD> <TD colspan=3 class="tr3 td166"><SPAN class="p51 ft2">eller</SPAN> </TD> <TD colspan=5 class="tr3 td48"><SPAN class="p14 ft2">”Sparkasse”</SPAN> </TD> <TD class="tr3 td166"><SPAN class="p195 ft21">samt</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr3 td110"><SPAN class="p14 ft2">andra bolag som bildats i enlighet</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p14 ft2">med</SPAN> </TD> <TD colspan=5 class="tr3 td92"><SPAN class="p58 ft4">österrikisk</SPAN> </TD> <TD colspan=4 class="tr3 td93"><SPAN class="p14 ft2">lagstiftning</SPAN> </TD> <TD class="tr3 td166"><SPAN class="p195 ft2">och</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p14 ft2">som</SPAN> </TD> <TD colspan=4 class="tr3 td94"><SPAN class="p232 ft4">omfattas</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p103 ft2">av</SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td92"><SPAN class="p195 ft5">österrikisk</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td82"><SPAN class="p14 ft2">bolagsskatt,</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td166"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=18 class="tr3 td111"><SPAN class="p52 ft30">– bolag som bildats enligt lagstiftningen i Förenade konungariket</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td17"><SPAN class="p14 ft36">Storbritannien och Nordirland,</SPAN> </TD> <TD class="tr4 td89"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td32"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td43"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td83"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td43"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td166"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=16 class="tr3 td167"><SPAN class="p14 ft30"><NOBR>------------------------------------------------------------------------------</NOBR></SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td166"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td14"><SPAN class="p52 ft30">– bolag</SPAN> </TD> <TD colspan=2 class="tr3 td73"><SPAN class="p70 ft30">som</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p63 ft30">enligt</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft30">slovensk</SPAN> </TD> <TD colspan=3 class="tr3 td79"><SPAN class="p52 ft30">– bolag</SPAN> </TD> <TD colspan=3 class="tr3 td64"><SPAN class="p63 ft30">som</SPAN> </TD> <TD colspan=2 class="tr3 td62"><SPAN class="p101 ft30">enligt</SPAN> </TD> <TD colspan=3 class="tr3 td92"><SPAN class="p195 ft30">slovensk</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td69"><SPAN class="p14 ft30">rättsordning</SPAN> </TD> <TD colspan=2 class="tr3 td41"><SPAN class="p14 ft30">kallas</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft30">“delniška</SPAN> </TD> <TD colspan=4 class="tr3 td82"><SPAN class="p14 ft30">rättsordning</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td24"><SPAN class="p14 ft30">kallas</SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td92"><SPAN class="p195 ft30">“delniška</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft30">družba”,</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td92"><SPAN class="p67 ft30">“komanditna</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft30">družba”</SPAN> </TD> <TD colspan=2 class="tr3 td56"><SPAN class="p14 ft30">družba”,</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td91"><SPAN class="p15 ft30">“komanditna</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td113"><SPAN class="p195 ft30">družba”</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft30">eller</SPAN> </TD> <TD colspan=3 class="tr3 td80"><SPAN class="p14 ft30">“družba</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p16 ft30">z</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft30">omejeno</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p14 ft30">eller</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td168"><SPAN class="p233 ft30">“družba</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p105 ft30">z</SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td92"><SPAN class="p195 ft30">omejeno</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td77"><SPAN class="p14 ft36">odgovornostjo”, <SPAN class="ft2">och</SPAN></SPAN> </TD> <TD class="tr4 td73"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr4 td96"><SPAN class="p14 ft36">odgovornostjo”,</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td83"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td43"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td166"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td14"><SPAN class="p52 ft30">– bolag</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p73 ft30">som</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p103 ft30">enligt</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft30">slovakisk</SPAN> </TD> <TD colspan=3 class="tr3 td79"><SPAN class="p52 ft30">– bolag</SPAN> </TD> <TD colspan=2 class="tr3 td60"><SPAN class="p74 ft30">som</SPAN> </TD> <TD colspan=3 class="tr3 td80"><SPAN class="p75 ft30">enligt</SPAN> </TD> <TD colspan=3 class="tr3 td92"><SPAN class="p195 ft30">slovakisk</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td69"><SPAN class="p14 ft30">rättsordning</SPAN> </TD> <TD colspan=2 class="tr3 td41"><SPAN class="p1 ft30">kallas</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft30">“akciová</SPAN> </TD> <TD colspan=4 class="tr3 td82"><SPAN class="p14 ft30">rättsordning</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td24"><SPAN class="p1 ft30">kallas</SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td92"><SPAN class="p195 ft30">“akciová</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td69"><SPAN class="p14 ft30">spolocnost”,</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td92"><SPAN class="p1 ft30">“spolocnost</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p54 ft30">s</SPAN> </TD> <TD colspan=4 class="tr3 td82"><SPAN class="p14 ft30">spolocnost”,</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td48"><SPAN class="p66 ft30">“spolocnost</SPAN> </TD> <TD class="tr3 td166"><SPAN class="p195 ft30">s</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft30">rucením</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td42"><SPAN class="p74 ft30">obmedzeným”</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p54 ft30">eller</SPAN> </TD> <TD colspan=2 class="tr3 td56"><SPAN class="p14 ft30">rucením</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr3 td97"><SPAN class="p106 ft30">obmedzeným”</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td166"><SPAN class="p195 ft30">eller</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr3 td98"><SPAN class="p14 ft30">“komanditná spolocnost”.</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr3 td110"><SPAN class="p14 ft30">“komanditná spolocnost”<SPAN class="ft2">, och</SPAN></SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td41"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td6"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td64"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr4 td110"><SPAN class="p52 ft2">– bolag som bildats enligt rådets</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr3 td110"><SPAN class="p14 ft2">förordning (EG) nr 2157/2001 av</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr3 td110"><SPAN class="p14 ft2">den 8 oktober 2001 om stadga för</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td82"><SPAN class="p14 ft4">europabolag</SPAN> </TD> <TD colspan=2 class="tr3 td99"><SPAN class="p106 ft5">och</SPAN> </TD> <TD colspan=3 class="tr3 td100"><SPAN class="p107 ft2">rådets</SPAN> </TD> <TD colspan=2 class="tr3 td113"><SPAN class="p195 ft2">direktiv</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr3 td110"><SPAN class="p14 ft2">2001/86/EG av den 8 oktober</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr3 td110"><SPAN class="p14 ft2">2001 om komplettering av stadgan</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td41"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td6"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td64"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td89"><SPAN class="p14 ft2">för</SPAN> </TD> <TD colspan=6 class="tr4 td101"><SPAN class="p60 ft4">europabolag</SPAN> </TD> <TD colspan=2 class="tr4 td89"><SPAN class="p107 ft4">vad</SPAN> </TD> <TD colspan=2 class="tr4 td113"><SPAN class="p195 ft2">gäller</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=7 class="tr3 td85"><SPAN class="p14 ft5">arbetstagarinflytande</SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td166"><SPAN class="p195 ft21">samt</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td82"><SPAN class="p14 ft2">kooperativa</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td14"><SPAN class="p1 ft5">föreningar</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td166"><SPAN class="p195 ft2">som</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td56"><SPAN class="p14 ft2">bildats</SPAN> </TD> <TD colspan=3 class="tr3 td166"><SPAN class="p234 ft2">enligt</SPAN> </TD> <TD colspan=3 class="tr3 td80"><SPAN class="p1 ft2">rådets</SPAN> </TD> <TD colspan=3 class="tr3 td92"><SPAN class="p195 ft5">förordning</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr3 td110"><SPAN class="p14 ft2">(EG) nr 1435/2003 av den 22 juli</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr3 td110"><SPAN class="p14 ft2">2003 om stadga för europeiska</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td41"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td6"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td64"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr4 td82"><SPAN class="p14 ft2">kooperativa</SPAN> </TD> <TD colspan=5 class="tr4 td102"><SPAN class="p107 ft2">föreningar</SPAN> </TD> <TD colspan=2 class="tr4 td113"><SPAN class="p195 ft2">(SCE-</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td82"><SPAN class="p14 ft2">föreningar)</SPAN> </TD> <TD colspan=2 class="tr3 td99"><SPAN class="p73 ft2">och</SPAN> </TD> <TD colspan=3 class="tr3 td100"><SPAN class="p100 ft2">rådets</SPAN> </TD> <TD colspan=2 class="tr3 td113"><SPAN class="p195 ft2">direktiv</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr3 td110"><SPAN class="p14 ft2">2003/72/EG av den 22 juli 2003</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr3 td110"><SPAN class="p14 ft2">om komplettering av stadgan för</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr3 td110"><SPAN class="p14 ft2">europeiska kooperativa föreningar</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p14 ft2">med</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td14"><SPAN class="p107 ft4">avseende</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td166"><SPAN class="p195 ft2">på</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td41"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td6"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td64"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD colspan=7 class="tr4 td85"><SPAN class="p14 ft4">arbetstagarinflytande.</SPAN> </TD> <TD class="tr4 td83"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td43"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td166"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p235 ft22">Denna lag träder i kraft den 1 januari 2005 och tillämpas på</P> <P class="p110 ft65">beskattningsår som börjar efter den 31 december 2004. I fråga om</P> <P class="p138 ft22">33</P> </DIV> <DIV id="page_34"> <TABLE cellpadding=0 cellspacing=0 class="t1"> <TR> <TD class="tr10 td111"><SPAN class="p14 ft2">utdelning på andelar tillämpas lagen på utdelning som hänför sig till</SPAN> </TD> <TD class="tr10 td101"><SPAN class="p14 ft4">Prop. 2004/05:27</SPAN> </TD> </TR> <TR> <TD class="tr3 td111"><SPAN class="p14 ft2">tiden efter den 31 december 2004.</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft2">Bilaga 2</SPAN> </TD> </TR> </TABLE> <P class="p236 ft2">34</P> </DIV> <DIV id="page_35"> <TABLE cellpadding=0 cellspacing=0 class="t22"> <TR> <TD colspan=2 class="tr7 td111"><SPAN class="p14 ft10">Förslag till lag om ändring i kupongskattelagen (1970:624)</SPAN> </TD> <TD class="tr7 td101"><SPAN class="p14 ft4">Prop. 2004/05:27</SPAN> </TD> </TR> <TR> <TD colspan=2 rowspan=2 class="tr21 td111"><SPAN class="p52 ft5">Härigenom föreskrivs<SPAN class="ft56">20 </SPAN>att 4 § kupongskattelagen (1970:624) skall ha</SPAN> </TD> <TD class="tr9 td101"><SPAN class="p14 ft25">Bilaga 2</SPAN> </TD> </TR> <TR> <TD class="tr14 td101"><SPAN class="p14 ft46">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td17"><SPAN class="p14 ft2">följande lydelse.</SPAN> </TD> <TD class="tr3 td110"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td17"><SPAN class="p14 ft2">Nuvarande lydelse</SPAN> </TD> <TD class="tr8 td110"><SPAN class="p14 ft2">Föreslagen lydelse</SPAN> </TD> <TD class="tr8 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p237 ft2">4 §<SPAN class="ft12">21</SPAN></P> <P class="p97 ft3">Skattskyldighet föreligger för utdelningsberättigad om denne är fysisk person, som är begränsat skattskyldig, dödsbo efter sådan person eller utländsk juridisk person, och utdelningen ej är hänförlig till inkomst av näringsverksamhet som bedrivits från fast driftställe här i riket. Skattskyldighet föreligger dock inte för utdelningsberättigad utländsk juridisk person för sådan del av utdelningen som motsvarar det belopp som skall beskattas hos delägaren enligt 5 kap. 2 a § eller 39 a kap. 13 § inkomstskattelagen (1999:1229).</P> <P class="p116 ft2">För handelsbolag, europeisk ekonomisk intressegruppering, kommanditbolag och rederi föreligger skattskyldighet för den del av utdelningen som ej är hänförlig till inkomst av näringsverksamhet som bedrivits från fast driftställe här i riket och som belöper på delägare eller medlem som är begränsat skattskyldig.</P> <P class="p209 ft2">Skattskyldighet föreligger slutligen för utdelningsberättigad, som innehar aktie under sådana förhållanden, att annan därigenom obehörigen beredes förmån vid taxering till inkomstskatt eller vinner befrielse från kupongskatt.</P> <P class="p238 ft2">Skattskyldighet föreligger inte för person som avses i 3 kap. 17 § <NOBR>2–4</NOBR></P> <TABLE cellpadding=0 cellspacing=0 class="t23"> <TR> <TD colspan=3 class="tr9 td77"><SPAN class="p14 ft25">inkomstskattelagen.</SPAN> </TD> <TD class="tr9 td99"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr9 td41"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr9 td112"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr9 td89"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr9 td113"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td112"><SPAN class="p52 ft2">Skattskyldighet</SPAN> </TD> <TD colspan=2 class="tr3 td162"><SPAN class="p14 ft5">föreligger</SPAN> </TD> <TD class="tr3 td41"><SPAN class="p54 ft2">inte</SPAN> </TD> <TD class="tr3 td112"><SPAN class="p52 ft2">Skattskyldighet</SPAN> </TD> <TD colspan=2 class="tr3 td67"><SPAN class="p15 ft2">föreligger inte</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">heller för en juridisk person i en</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft2">heller för en juridisk person i en</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">främmande stat som är medlem i</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft5">främmande stat som är medlem i</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">Europeiska gemenskapen, om den</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft4">Europeiska gemenskapen, om den</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">innehar 25 procent eller mer av</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft2">innehar 20 procent eller mer av</SPAN> </TD> </TR> <TR> <TD class="tr3 td67"><SPAN class="p14 ft4">andelskapitalet</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p100 ft2">i</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p73 ft2">det</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft2">utdelande</SPAN> </TD> <TD class="tr3 td112"><SPAN class="p14 ft2">andelskapitalet i</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p73 ft2">det</SPAN> </TD> <TD class="tr3 td113"><SPAN class="p15 ft2">utdelande</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td17"><SPAN class="p14 ft2">bolaget och uppfyller villkoren i</SPAN> </TD> <TD colspan=3 class="tr4 td59"><SPAN class="p14 ft2">bolaget och uppfyller villkoren i</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">artikel 2 i det av Europeiska</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft2">artikel 2 i det av Europeiska</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">gemenskapernas råd den 23 juli</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft2">gemenskapernas råd den 23 juli</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">1990 antagna direktivet om en</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft2">1990 antagna direktivet om en</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">gemensam ordning för beskattning</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft4">gemensam ordning för beskattning</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">avseende moder- och dotterbolag i</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft4">avseende moder- och dotterbolag i</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td77"><SPAN class="p14 ft2">olika medlemsstater i</SPAN> </TD> <TD colspan=2 class="tr4 td78"><SPAN class="p54 ft4">direktivets</SPAN> </TD> <TD colspan=2 class="tr4 td77"><SPAN class="p14 ft2">olika medlemsstater i</SPAN> </TD> <TD class="tr4 td113"><SPAN class="p15 ft4">direktivets</SPAN> </TD> </TR> <TR> <TD class="tr3 td67"><SPAN class="p14 ft2">lydelse den</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p239 ft2">1</SPAN> </TD> <TD colspan=2 class="tr3 td162"><SPAN class="p1 ft2">januari</SPAN> </TD> <TD class="tr3 td41"><SPAN class="p54 ft4">1995</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft2">lydelse den 1 januari 2005</SPAN> </TD> </TR> <TR> <TD class="tr3 td67"><SPAN class="p14 ft5">(90/435/EEG).</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td99"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td41"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td112"><SPAN class="p14 ft2">(90/435/EEG).</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td113"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p119 ft39">Skattskyldighet föreligger inte heller för utländskt bolag som avses i 2 kap. 5 a § inkomstskattelagen och som motsvarar ett sådant svenskt företag som avses i 24 kap. 13 § <NOBR>1–4</NOBR> den lagen, för utdelning på aktie om</P> <TABLE cellpadding=0 cellspacing=0 class="t24"> <TR> <TD class="tr14 td72"><SPAN class="p14 ft40">20</SPAN> </TD> <TD class="tr14 td139"><SPAN class="p1 ft18">Jfr rådets direktiv 90/435/EEG av den 23 juli 1990 om ett gemensamt beskattningssystem</SPAN> </TD> <TD class="tr14 td140"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr15 td141"><SPAN class="p14 ft18">för moderbolag och dotterbolag hemmahörande i olika medlemsstater (EGT L 225,</SPAN> </TD> <TD class="tr15 td140"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr14 td141"><SPAN class="p14 ft41">20.8.1990, s. 6, Celex 31990L0435) senast ändrat genom rådets direktiv 2003/123/EG av</SPAN> </TD> <TD class="tr14 td140"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr15 td141"><SPAN class="p14 ft18">den 22 december 2003 (EUT L 007, 13.1.2004, s. 41, Celex 32003L0123).</SPAN> </TD> <TD class="tr15 td140"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td72"><SPAN class="p14 ft42">21</SPAN> </TD> <TD class="tr3 td139"><SPAN class="p1 ft18">Senaste lydelse 2003:1087.</SPAN> </TD> <TD class="tr3 td140"><SPAN class="p15 ft2">35</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_36"> <TABLE cellpadding=0 cellspacing=0 class="t13"> <TR> <TD colspan=2 class="tr10 td111"><SPAN class="p14 ft5">aktien är en sådan näringsbetingad andel som avses i 24 kap. 14 § första</SPAN> </TD> <TD class="tr10 td101"><SPAN class="p14 ft4">Prop. 2004/05:27</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr9 td111"><SPAN class="p14 ft25">stycket 1 eller 2 samma lag.</SPAN> </TD> <TD class="tr9 td101"><SPAN class="p14 ft25">Bilaga 2</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td111"><SPAN class="p52 ft2">Som förutsättning för skattefrihet enligt sjätte stycket gäller att</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td111"><SPAN class="p14 ft2">utdelningen skulle ha omfattats av bestämmelserna om skattefrihet i</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td111"><SPAN class="p14 ft5">24 kap. <NOBR>17–22</NOBR> §§ eller 25 a kap. 5, 6 och 8 §§ inkomstskattelagen, om</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td111"><SPAN class="p14 ft2">det utländska bolaget varit ett svenskt företag. I fråga om innehavstid</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td111"><SPAN class="p14 ft2">enligt 24 kap. 20 § samma lag gäller dock att andelen alltid skall ha</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td111"><SPAN class="p14 ft2">innehafts minst ett år vid utdelningstillfället.</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td169"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td170"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td111"><SPAN class="p52 ft5">Denna lag träder i kraft den 1 januari 2005 och tillämpas på utdelning</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td111"><SPAN class="p14 ft2">som lämnas efter ikraftträdandet.</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p240 ft2">36</P> </DIV> <DIV id="page_37"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p84 ft1">Förteckning över remissinstanser som har lämnat yttrande över promemorian Genomförande av ändringar i moder- och dotterbolagsdirektivet (Fi 2004/3211)</P> </DIV> <DIV id="id_1_2"> <P class="p24 ft2">Prop. 2004/05:27</P> <P class="p24 ft2">Bilaga 3</P> </DIV> </DIV> <DIV id="id_2"> <P class="p241 ft2">Skatteverket, Kammarrätten i Göteborg, Länsrätten i Stockholms län, Länsrätten i Skåne län, Ekobrottsmyndigheten, Stockholms handelskammare, Verket för näringslivsutveckling NUTEK, Juridiska fakulteten vid Lunds universitet, FAR, Företagarna, Kooperativa förbundet, Lantbrukarnas Riksförbund, Svensk Industriförening, Svenska Bankföreningen, Föreningen Svenskt Näringsliv, Svenska Revisorsamfundet SRS, Sveriges advokatsamfund, Sveriges redovisningskonsulters Förbund SRF.</P> <P class="p242 ft2">Stockholms handelskammare, Svensk Industriförening, Svenska Bankföreningen och Föreningen Svenskt Näringsliv åberopar yttrande från Näringslivets Skattedelegation.</P> <P class="p243 ft2">Sveriges Bokförings- och revisionsbyråers Förbund, Svenska Riskkapitalföreningen, Företagarförbundet, Näringslivets regelnämnd NNR, Försäkringsförbundet, Landsorganisationen, TCO och SACO avstår från att yttra sig.</P> <P class="p244 ft2">37</P> </DIV> </DIV> <DIV id="page_38"> <DIV id="dimg1"> <INGENBILD zsrc="GS032738x1.jpg/" id="img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p24 ft1">Lagrådsremissens lagförslag</P> <P class="p201 ft10">Förslag till lag om ändring i inkomstskattelagen (1999:1229)</P> <P class="p245 ft4">Härigenom föreskrivs<SPAN class="ft11">22 </SPAN>i fråga om inkomstskattelagen (1999:1229) dels att 24 kap. 13 och 20 §§ skall ha följande lydelse,</P> <P class="p30 ft2">dels att bilaga 24. 1 till lagen skall ha följande lydelse,</P> <P class="p31 ft2">dels att det i lagen skall införas en ny paragraf, 24 kap. 17 a §, och närmast före 24 kap. 17 a § en ny rubrik av följande lydelse.</P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr3 td17"><SPAN class="p14 ft2">Nuvarande lydelse</SPAN> </TD> <TD class="tr3 td18"><SPAN class="p14 ft4">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_1_2"> <P class="p24 ft2">Prop. 2004/05:27</P> <P class="p24 ft2">Bilaga 4</P> </DIV> </DIV> <DIV id="id_2"> <P class="p205 ft2">24 kap.</P> <P class="p206 ft2">13 §<SPAN class="ft12">23</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t5"> <TR> <TD class="tr3 td80"><SPAN class="p52 ft2">Med</SPAN> </TD> <TD class="tr3 td136"><SPAN class="p102 ft13">näringsbetingad</SPAN> </TD> <TD class="tr3 td114"><SPAN class="p54 ft13">andel</SPAN> </TD> <TD class="tr3 td38"><SPAN class="p52 ft2">Med</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p1 ft13">näringsbetingad</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p15 ft13">andel</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr9 td17"><SPAN class="p14 ft25">avses en andel i ett aktiebolag eller</SPAN> </TD> <TD colspan=3 class="tr9 td59"><SPAN class="p14 ft4">avses en andel i ett aktiebolag eller</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td17"><SPAN class="p14 ft2">en ekonomisk förening om den</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft2">en ekonomisk förening om den</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td17"><SPAN class="p14 ft2">uppfyller villkoren i <NOBR>14–16</NOBR> §§ och</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft2">uppfyller villkoren i 14 § och ägs</SPAN> </TD> </TR> <TR> <TD class="tr4 td80"><SPAN class="p14 ft2">ägs av</SPAN> </TD> <TD class="tr4 td136"><SPAN class="p14 ft2">en sådan juridisk</SPAN> </TD> <TD class="tr4 td114"><SPAN class="p54 ft21">person</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p14 ft2">av en</SPAN> </TD> <TD class="tr4 td137"><SPAN class="p14 ft2">sådan juridisk</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p15 ft4">person</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td1"><SPAN class="p14 ft2">(<SPAN class="ft13">ägarföretaget</SPAN>) som är</SPAN> </TD> <TD class="tr3 td114"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td138"><SPAN class="p14 ft2">(<SPAN class="ft13">ägarföretaget</SPAN>) som är</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p116 ft2"><SPAN class="ft4">1.</SPAN><SPAN class="ft8">ett svenskt aktiebolag eller en svensk ekonomisk förening som inte är ett investmentföretag,</SPAN></P> <P class="p207 ft5"><SPAN class="ft4">2.</SPAN><SPAN class="ft14">en svensk stiftelse eller svensk ideell förening och som inte omfattas av bestämmelserna om undantag från skattskyldighet i 7 kap.,</SPAN></P> <P class="p208 ft2"><SPAN class="ft4">3.</SPAN><SPAN class="ft15">en svensk sparbank,</SPAN></P> <P class="p38 ft2"><SPAN class="ft4">4.</SPAN><SPAN class="ft15">ett svenskt ömsesidigt försäkringsföretag, eller</SPAN></P> <P class="p49 ft2"><SPAN class="ft4">5.</SPAN><SPAN class="ft8">ett utländskt bolag som hör hemma i en stat inom Europeiska ekonomiska samarbetsområdet och som motsvarar något sådant svenskt företag som anges i </SPAN><NOBR>1–4.</NOBR></P> <P class="p246 ft2"><SPAN class="ft13">Utdelning på vissa utländska </SPAN>andelar som inte är</P> <P class="p213 ft13">näringsbetingade</P> <P class="p211 ft2">17 a §</P> <P class="p212 ft2">Utdelning på en andel som inte är näringsbetingad i ett företag som hör hemma i en utländsk stat som är medlem i Europeiska unionen skall inte tas upp i annat fall än som anges i <NOBR>18–20</NOBR> §§,</P> <TABLE cellpadding=0 cellspacing=0 class="t25"> <TR> <TD class="tr3 td72"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td171"><SPAN class="p247 ft2">under förutsättning att</SPAN> </TD> <TD class="tr3 td98"><SPAN class="p218 ft4">andelen</SPAN> </TD> </TR> <TR> <TD class="tr3 td72"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td172"><SPAN class="p218 ft2">ägs av ett sådant ägarföretag som</SPAN> </TD> </TR> <TR> <TD class="tr3 td72"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td172"><SPAN class="p218 ft2">anges i 13 § och villkoren i 14 § är</SPAN> </TD> </TR> <TR> <TD class="tr22 td72"><SPAN class="p14 ft40">22</SPAN> </TD> <TD colspan=2 class="tr22 td172"><SPAN class="p248 ft18">Jfr rådets direktiv 90/435/EEG av den 23 juli 1990 om ett gemensamt beskattningssystem</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr15 td173"><SPAN class="p14 ft18">för moderbolag och dotterbolag hemmahörande i olika medlemsstater (EGT L 225,</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr14 td173"><SPAN class="p14 ft41">20.8.1990, s. 6, Celex 31990L0435) senast ändrat genom rådets direktiv 2003/123/EG av</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr15 td167"><SPAN class="p14 ft18">den 22 december 2003 (EUT L 007, 13.1.2004, s. 41, Celex 32003L0123).</SPAN> </TD> <TD class="tr15 td98"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td72"><SPAN class="p14 ft42">23</SPAN> </TD> <TD class="tr3 td171"><SPAN class="p1 ft18">Senaste lydelse 2003:224.</SPAN> </TD> <TD class="tr3 td98"><SPAN class="p15 ft2">38</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_39"> <TABLE cellpadding=0 cellspacing=0 class="t18"> <TR> <TD colspan=2 class="tr10 td47"><SPAN class="p14 ft2">uppfyllda.</SPAN> </TD> <TD class="tr10 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td143"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td144"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td101"><SPAN class="p14 ft4">Prop. 2004/05:27</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr9 td110"><SPAN class="p195 ft25">Även om villkoret om röstetal i</SPAN> </TD> <TD class="tr9 td101"><SPAN class="p14 ft25">Bilaga 4</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr3 td110"><SPAN class="p195 ft2">14 § 2 inte är uppfyllt gäller</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td80"><SPAN class="p14 ft2">första</SPAN> </TD> <TD colspan=2 class="tr4 td39"><SPAN class="p75 ft4">stycket</SPAN> </TD> <TD colspan=2 class="tr4 td102"><SPAN class="p249 ft2">också</SPAN> </TD> <TD class="tr4 td144"><SPAN class="p195 ft2">om</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td47"><SPAN class="p14 ft4">ägarföretagets</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td145"><SPAN class="p195 ft2">andelsinnehav</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr3 td110"><SPAN class="p195 ft5">motsvarar tio procent eller mer av</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td146"><SPAN class="p14 ft2">andelskapitalet</SPAN> </TD> <TD colspan=2 class="tr3 td102"><SPAN class="p14 ft2">i företaget</SPAN> </TD> <TD class="tr3 td144"><SPAN class="p195 ft4">och</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td80"><SPAN class="p14 ft2">även</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft2">om</SPAN> </TD> <TD colspan=2 class="tr3 td147"><SPAN class="p14 ft2">andelen</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft2">är</SPAN> </TD> <TD class="tr3 td144"><SPAN class="p195 ft2">en</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p250 ft2">lagertillgång.</P> <P class="p212 ft2">Vid bedömningen av om ett företag hör hemma i en utländsk stat som är medlem i Europeiska unionen tillämpas bestämmelsen i 16 § andra stycket.</P> <P class="p251 ft2">20 §<SPAN class="ft12">24</SPAN></P> <P class="p49 ft2">Utdelning på en marknadsnoterad andel skall tas upp, om andelen avyttras eller upphör att vara näringsbetingad inom ett år från det att andelen blivit näringsbetingad hos innehavaren. Utdelningen skall tas upp det beskattningsår då avyttringen sker eller andelen upphör att vara näringsbetingad.</P> <P class="p50 ft3">Utdelning på en andel som avses i 17 a § skall tas upp om andelen avyttras inom ett år från det att förutsättningarna för skattefrihet blivit uppfyllda. Detsamma gäller för sådan utdelning om förutsättningarna för skattefrihet inte föreligger under en sammanhängande tid om tolv månader hos innehavaren av andelen. Utdelningen skall tas upp det beskattningsår då avyttring sker eller förutsättningarna för skattefrihet inte längre är uppfyllda.</P> <TABLE cellpadding=0 cellspacing=0 class="t26"> <TR> <TD class="tr4 td148"><SPAN class="p14 ft18"><SPAN class="ft20">24 </SPAN>Senaste lydelse 2003:224.</SPAN> </TD> <TD class="tr4 td149"><SPAN class="p15 ft2">39</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_40"> <TABLE cellpadding=0 cellspacing=0 class="t20"> <TR> <TD class="tr10 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td28"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td29"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td150"><SPAN class="p216 ft2">Prop. 2004/05:27</SPAN> </TD> </TR> <TR> <TD class="tr9 td21"><SPAN class="p14 ft61">&nbsp;</SPAN> </TD> <TD class="tr9 td36"><SPAN class="p14 ft61">&nbsp;</SPAN> </TD> <TD class="tr9 td25"><SPAN class="p14 ft61">&nbsp;</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p14 ft61">&nbsp;</SPAN> </TD> <TD class="tr9 td25"><SPAN class="p14 ft61">&nbsp;</SPAN> </TD> <TD class="tr9 td26"><SPAN class="p14 ft61">&nbsp;</SPAN> </TD> <TD class="tr9 td27"><SPAN class="p14 ft61">&nbsp;</SPAN> </TD> <TD class="tr9 td28"><SPAN class="p14 ft61">&nbsp;</SPAN> </TD> <TD class="tr9 td29"><SPAN class="p14 ft61">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr9 td30"><SPAN class="p51 ft25">Bilaga 24.1<SPAN class="ft12">25</SPAN></SPAN> </TD> <TD class="tr9 td31"><SPAN class="p14 ft61">&nbsp;</SPAN> </TD> <TD class="tr9 td150"><SPAN class="p217 ft25">Bilaga 4</SPAN> </TD> </TR> <TR> <TD colspan=13 class="tr8 td33"><SPAN class="p14 ft4">Associationsformer som avses i 24 kap. 16 § andra stycket 1:</SPAN> </TD> <TD class="tr8 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr8 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr8 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr8 td150"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td21"><SPAN class="p52 ft2">– bolag</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft2">som</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td24"><SPAN class="p53 ft2">enligt</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td35"><SPAN class="p54 ft4">belgisk</SPAN> </TD> <TD colspan=2 class="tr4 td21"><SPAN class="p52 ft2">– bolag</SPAN> </TD> <TD colspan=2 class="tr4 td36"><SPAN class="p14 ft2">som</SPAN> </TD> <TD colspan=3 class="tr4 td37"><SPAN class="p52 ft2">enligt</SPAN> </TD> <TD colspan=3 class="tr4 td151"><SPAN class="p218 ft2">belgisk</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD colspan=3 class="tr3 td152"><SPAN class="p219 ft2">kallas</SPAN> </TD> <TD colspan=3 class="tr3 td40"><SPAN class="p54 ft2">”société</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td41"><SPAN class="p56 ft4">kallas</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td151"><SPAN class="p218 ft2">”société</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft2">anonyme”/</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td42"><SPAN class="p54 ft2">”naamloze</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft2">anonyme”/</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td153"><SPAN class="p218 ft2">”naamloze</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td44"><SPAN class="p14 ft2">vennootschap”,</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td21"><SPAN class="p57 ft4">”société</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p54 ft2">en</SPAN> </TD> <TD colspan=4 class="tr3 td44"><SPAN class="p14 ft2">vennootschap”,</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td45"><SPAN class="p58 ft4">”société</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td150"><SPAN class="p218 ft2">en</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft4">commandite</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td56"><SPAN class="p59 ft2">par</SPAN> </TD> <TD colspan=3 class="tr3 td40"><SPAN class="p54 ft2">actions”/</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft4">commandite</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td46"><SPAN class="p60 ft4">par</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td151"><SPAN class="p218 ft2">actions”/</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td44"><SPAN class="p14 ft2">”commanditaire</SPAN> </TD> <TD colspan=4 class="tr3 td154"><SPAN class="p220 ft4">vennootschap</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p54 ft2">op</SPAN> </TD> <TD colspan=4 class="tr3 td44"><SPAN class="p14 ft2">”commanditaire</SPAN> </TD> <TD colspan=5 class="tr3 td48"><SPAN class="p62 ft4">vennootschap</SPAN> </TD> <TD class="tr3 td150"><SPAN class="p218 ft2">op</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td17"><SPAN class="p14 ft2">aandelen” eller ”société privée à</SPAN> </TD> <TD colspan=2 class="tr4 td21"><SPAN class="p14 ft2">aandelen”,</SPAN> </TD> <TD colspan=4 class="tr4 td49"><SPAN class="p63 ft2">”société</SPAN> </TD> <TD colspan=3 class="tr4 td50"><SPAN class="p53 ft2">privée</SPAN> </TD> <TD class="tr4 td150"><SPAN class="p218 ft2">à</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr3 td51"><SPAN class="p14 ft2">responsabilité limitée”/</SPAN> </TD> <TD colspan=3 class="tr3 td40"><SPAN class="p54 ft4">”besloten</SPAN> </TD> <TD colspan=3 class="tr3 td52"><SPAN class="p14 ft5">responsabilité</SPAN> </TD> <TD colspan=4 class="tr3 td53"><SPAN class="p64 ft2">limitée”/</SPAN> </TD> <TD colspan=3 class="tr3 td151"><SPAN class="p218 ft2">”besloten</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td44"><SPAN class="p14 ft2">vennootschap</SPAN> </TD> <TD colspan=2 class="tr3 td56"><SPAN class="p65 ft2">met</SPAN> </TD> <TD colspan=3 class="tr3 td40"><SPAN class="p54 ft2">beperkte</SPAN> </TD> <TD colspan=3 class="tr3 td52"><SPAN class="p14 ft5">vennootschap</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td46"><SPAN class="p64 ft21">met</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td151"><SPAN class="p218 ft2">beperkte</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td54"><SPAN class="p14 ft5">aansprakelijkheid”</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p53 ft2">och</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td35"><SPAN class="p54 ft4">sådana</SPAN> </TD> <TD colspan=5 class="tr3 td55"><SPAN class="p14 ft5">aansprakelijkheid”,</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td151"><SPAN class="p218 ft2">”société</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td44"><SPAN class="p14 ft2">offentligrättsliga</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td56"><SPAN class="p66 ft2">organ</SPAN> </TD> <TD colspan=2 class="tr3 td35"><SPAN class="p54 ft2">som</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft5">coopérative</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p18 ft2">à</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td110"><SPAN class="p218 ft2">responsabilité</SPAN> </TD> </TR> <TR> <TD class="tr4 td21"><SPAN class="p14 ft2">fungerar</SPAN> </TD> <TD colspan=2 class="tr4 td10"><SPAN class="p67 ft2">enligt</SPAN> </TD> <TD colspan=4 class="tr4 td42"><SPAN class="p54 ft2">civilrättsliga</SPAN> </TD> <TD colspan=6 class="tr4 td57"><SPAN class="p14 ft2">limitée”/”coöperatieve</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td150"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft2">regler,</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td52"><SPAN class="p14 ft5">vennootschap</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td46"><SPAN class="p64 ft21">met</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td151"><SPAN class="p218 ft2">beperkte</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td55"><SPAN class="p14 ft5">aansprakelijkheid”,</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td151"><SPAN class="p218 ft2">”société</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft5">coopérative</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p18 ft2">à</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td110"><SPAN class="p218 ft2">responsabilité</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft2">illimitée”/</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td110"><SPAN class="p218 ft2">”coöperatieve</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td52"><SPAN class="p14 ft5">vennootschap</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td46"><SPAN class="p68 ft21">met</SPAN> </TD> <TD colspan=4 class="tr3 td153"><SPAN class="p218 ft4">onbeperkte</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td55"><SPAN class="p14 ft5">aansprakelijkheid”,</SPAN> </TD> <TD colspan=4 class="tr3 td8"><SPAN class="p69 ft4">”société</SPAN> </TD> <TD class="tr3 td150"><SPAN class="p218 ft2">en</SPAN> </TD> </TR> <TR> <TD class="tr4 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td28"><SPAN class="p14 ft2">nom</SPAN> </TD> <TD colspan=4 class="tr4 td40"><SPAN class="p14 ft2">collectif”/</SPAN> </TD> <TD colspan=5 class="tr4 td110"><SPAN class="p218 ft5">”vennootschap</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td28"><SPAN class="p14 ft2">onder</SPAN> </TD> <TD colspan=2 class="tr3 td58"><SPAN class="p70 ft2">firma”</SPAN> </TD> <TD colspan=6 class="tr3 td30"><SPAN class="p53 ft2">eller ”société</SPAN> </TD> <TD class="tr3 td150"><SPAN class="p218 ft2">en</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft4">commandite</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td41"><SPAN class="p71 ft2">simple”/</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td151"><SPAN class="p218 ft2">”gewone</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td44"><SPAN class="p14 ft2">commanditaire</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td110"><SPAN class="p218 ft5">vennootschap”</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr3 td155"><SPAN class="p14 ft2">samt offentliga företag som antagit</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td28"><SPAN class="p14 ft2">någon</SPAN> </TD> <TD class="tr3 td29"><SPAN class="p22 ft2">av</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td60"><SPAN class="p63 ft2">de</SPAN> </TD> <TD colspan=5 class="tr3 td110"><SPAN class="p218 ft2">ovannämnda</SPAN> </TD> </TR> <TR> <TD class="tr4 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr4 td57"><SPAN class="p14 ft2">associationsformerna</SPAN> </TD> <TD colspan=2 class="tr4 td61"><SPAN class="p14 ft2">och</SPAN> </TD> <TD colspan=2 class="tr4 td1"><SPAN class="p218 ft5">andra</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr3 td155"><SPAN class="p14 ft2">bolag som bildats i enlighet med</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td28"><SPAN class="p14 ft4">belgisk</SPAN> </TD> <TD colspan=5 class="tr3 td63"><SPAN class="p72 ft2">lagstiftning</SPAN> </TD> <TD colspan=2 class="tr3 td61"><SPAN class="p71 ft4">och</SPAN> </TD> <TD colspan=2 class="tr3 td1"><SPAN class="p218 ft2">som</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr3 td155"><SPAN class="p14 ft2">omfattas av belgisk bolagsskatt.</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p52 ft2">– bolag</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p73 ft21">som</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td56"><SPAN class="p74 ft2">enligt</SPAN> </TD> <TD colspan=2 class="tr3 td35"><SPAN class="p54 ft2">dansk</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p52 ft2">– bolag</SPAN> </TD> <TD colspan=2 class="tr3 td36"><SPAN class="p73 ft21">som</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td45"><SPAN class="p1 ft2">enligt</SPAN> </TD> <TD colspan=2 class="tr3 td1"><SPAN class="p218 ft4">dansk</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD colspan=2 class="tr3 td10"><SPAN class="p74 ft2">kallas</SPAN> </TD> <TD colspan=4 class="tr3 td42"><SPAN class="p54 ft2">”aktieselskab”</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD colspan=3 class="tr3 td64"><SPAN class="p51 ft2">kallas</SPAN> </TD> <TD colspan=5 class="tr3 td110"><SPAN class="p218 ft2">”aktieselskab”</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td51"><SPAN class="p14 ft2">eller ”anpartsselskab”,</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr4 td57"><SPAN class="p14 ft2">eller ”anpartsselskab”</SPAN> </TD> <TD colspan=2 class="tr4 td61"><SPAN class="p73 ft2">och</SPAN> </TD> <TD colspan=2 class="tr4 td1"><SPAN class="p218 ft5">andra</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td28"><SPAN class="p14 ft2">enligt</SPAN> </TD> <TD class="tr3 td29"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr3 td156"><SPAN class="p218 ft4">bolagsskattelagen</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td52"><SPAN class="p14 ft2">skattepliktiga</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td46"><SPAN class="p71 ft4">bolag,</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p75 ft2">i</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td150"><SPAN class="p218 ft4">den</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft5">utsträckning</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td1"><SPAN class="p218 ft5">deras</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td55"><SPAN class="p14 ft2">beskattningsbara</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td151"><SPAN class="p218 ft2">inkomst</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr3 td155"><SPAN class="p14 ft2">beräknas och beskattas enligt de</SPAN> </TD> </TR> <TR> <TD class="tr4 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td21"><SPAN class="p14 ft2">allmänna</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr4 td110"><SPAN class="p218 ft2">skatterättsliga</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td44"><SPAN class="p14 ft4">bestämmelserna</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td150"><SPAN class="p218 ft2">för</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td55"><SPAN class="p14 ft2">”aktieselskaber”,</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td150"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p52 ft2">– bolag</SPAN> </TD> <TD colspan=2 class="tr3 td10"><SPAN class="p51 ft2">som</SPAN> </TD> <TD colspan=2 class="tr3 td56"><SPAN class="p76 ft2">enligt</SPAN> </TD> <TD colspan=2 class="tr3 td35"><SPAN class="p54 ft2">tysk</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p52 ft2">– bolag</SPAN> </TD> <TD colspan=3 class="tr3 td64"><SPAN class="p51 ft2">som</SPAN> </TD> <TD colspan=3 class="tr3 td45"><SPAN class="p64 ft2">enligt</SPAN> </TD> <TD colspan=2 class="tr3 td1"><SPAN class="p218 ft2">tysk</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td35"><SPAN class="p54 ft2">kallas</SPAN> </TD> <TD colspan=2 class="tr3 td21"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td1"><SPAN class="p218 ft2">kallas</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr3 td51"><SPAN class="p14 ft2">”Aktiengesellschaft”,</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr3 td57"><SPAN class="p14 ft2">”Aktiengesellschaft”,</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td150"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr3 td51"><SPAN class="p14 ft5">”Kommanditgesellschaft</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p54 ft5">auf</SPAN> </TD> <TD colspan=7 class="tr3 td66"><SPAN class="p14 ft5">”Kommanditgesellschaft</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td150"><SPAN class="p218 ft2">auf</SPAN> </TD> </TR> <TR> <TD class="tr4 td21"><SPAN class="p14 ft2">Aktien”,</SPAN> </TD> <TD colspan=4 class="tr4 td67"><SPAN class="p74 ft2">”Gesellschaft</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p54 ft2">mit</SPAN> </TD> <TD colspan=2 class="tr4 td21"><SPAN class="p14 ft2">Aktien”,</SPAN> </TD> <TD colspan=6 class="tr4 td30"><SPAN class="p74 ft2">”Gesellschaft</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td150"><SPAN class="p218 ft2">mit</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td44"><SPAN class="p14 ft2">beschränkter</SPAN> </TD> <TD colspan=3 class="tr3 td79"><SPAN class="p14 ft2">Haftung”</SPAN> </TD> <TD colspan=2 class="tr3 td35"><SPAN class="p54 ft2">eller</SPAN> </TD> <TD colspan=3 class="tr3 td52"><SPAN class="p14 ft2">beschränkter</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td151"><SPAN class="p218 ft5">Haftung”,</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr18 td51"><SPAN class="p14 ft18"><SPAN class="ft20">25 </SPAN>Senaste lydelse 2004:614.</SPAN> </TD> <TD class="tr18 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td27"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td28"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td29"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td25"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td43"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td32"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td34"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td26"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr18 td150"><SPAN class="p15 ft2">40</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_41"> <DIV> <DIV id="id_1"> <P class="p24 ft22">”bergrechtliche Gewerkschaft”<SPAN class="ft2">,</SPAN></P> <P class="p78 ft2"><SPAN class="ft4">–</SPAN><SPAN class="ft8">bolag som enligt grekisk rättsordning kallas ”aνών µη etaιρίa”,</SPAN></P> <P class="p79 ft4"><SPAN class="ft4">–</SPAN><SPAN class="ft23">bolag som enligt spansk rättsordning kallas ”sociedad anónima”, ”sociedad comanditaria por acciones” eller ”sociedad de responsabilidad limitada” </SPAN><SPAN class="ft24">och </SPAN>de offentligrättsliga organ som fungerar enligt civilrättsliga regler,</P> <P class="p80 ft2"><SPAN class="ft4">–</SPAN><SPAN class="ft8">bolag som enligt fransk rättsordning kallas ”société</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr9 td68"><SPAN class="p14 ft25">anonyme”,</SPAN> </TD> <TD class="tr9 td69"><SPAN class="p81 ft25">”société</SPAN> </TD> <TD class="tr9 td36"><SPAN class="p15 ft25">en</SPAN> </TD> </TR> <TR> <TD class="tr7 td68"><SPAN class="p14 ft2">commandite</SPAN> </TD> <TD class="tr7 td69"><SPAN class="p14 ft2">par actions”</SPAN> </TD> <TD class="tr7 td36"><SPAN class="p15 ft26">eller</SPAN> </TD> </TR> </TABLE> <P class="p82 ft5">”société à responsabilité limitée” <SPAN class="ft27">och </SPAN>industriella och affärsdrivande offentliga organ och företag,</P> <P class="p83 ft2">– bolag som enligt irländsk <SPAN class="ft28">rättsordning kallas ”public companies limited by shares or by guarantee” eller ”private companies limited by shares or by</SPAN></P> </DIV> <DIV id="id_2"> <P class="p84 ft28">”Versicherungsverein auf Gegenseitigkeit”, ”Erwerbsund Wirtschaftsgenossenschaft” eller ”Betrieb gewerblicher Art von juristischen Personen des öffentlichen Rechts” och andra bolag som bildats i enlighet med tysk lagstiftning och som omfattas av tysk bolagsskatt,</P> <P class="p85 ft2"><SPAN class="ft4">–</SPAN><SPAN class="ft8">bolag som enligt grekisk rättsordning kallas </SPAN><SPAN class="ft29">”avώvυµη etaιρeίa” eller ”etaιρeίa peριωριsµέvης eυθύvης (Ε.Π.Ε.)” samt andra bolag som bildats i enlighet med grekisk lagstiftning och som omfattas av grekisk bolagsskatt,</SPAN></P> <P class="p34 ft2"><SPAN class="ft4">–</SPAN><SPAN class="ft8">bolag som enligt spansk rättsordning kallas ”sociedad anónima”, ”sociedad comanditaria por acciones” eller ”sociedad de responsabilidad limitada” </SPAN><SPAN class="ft30">samt </SPAN>de offentligrättsliga organ som fungerar enligt civilrättsliga regler <SPAN class="ft30">och andra associationsformer som bildats i enlighet med spansk lagstiftning och som omfattas av spansk bolagsskatt (Impuesto sobre Sociedades)</SPAN>,</P> <P class="p86 ft2"><SPAN class="ft4">–</SPAN><SPAN class="ft15">bolag som enligt fransk rättsordning kallas ”société</SPAN></P> <P class="p84 ft2">anonyme”, ”société en commandite par actions”, ”société à responsabilité limitée<SPAN class="ft22">”, ”société par actions simplifiée”, ”société d'assurance mutuelle”, ”caisse d'épargne et de prévoyance”, ”société civile”, som automatiskt omfattas av bolagsskatt, ”coopérative” eller ”union de coopératives”, samt </SPAN>industriella och affärsdrivande offentliga organ och företag <SPAN class="ft22">och andra bolag som bildats i enlighet med fransk lagstiftning och som omfattas av fransk bolagsskatt</SPAN>,</P> <P class="p34 ft2">– bolag som <SPAN class="ft30">bildats </SPAN>enligt irländsk <SPAN class="ft30">rätt eller som i irländsk rätt betraktas som bolag </SPAN>och organ som registrerats enligt Industrial and Provident Societies Act,</P> </DIV> <DIV id="id_3"> <P class="p87 ft2">Prop. 2004/05:27</P> <P class="p87 ft2">Bilaga 4</P> <P class="p187 ft2">41</P> </DIV> </DIV> </DIV> <DIV id="page_42"> <DIV> <DIV id="id_1"> <P class="p82 ft3">guarantee” och organ registrerade enligt ”Industrial and Provident Societies Acts” eller hypotekskassor registrerade enligt ”Building Societies Acts”,</P> <P class="p221 ft2"><SPAN class="ft4">–</SPAN><SPAN class="ft8">bolag som enligt italiensk rättsordning kallas ”società per azioni”, ”società in accomandita per azioni” eller ”società a responsabilità limitata” och offentliga och privata organ som bedriver industriell verksamhet eller affärsverksamhet,</SPAN></P> <P class="p222 ft5"><SPAN class="ft4">–</SPAN><SPAN class="ft14">bolag som enligt luxemburgsk rättsordning kallas ”société</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t7"> <TR> <TD class="tr10 td70"><SPAN class="p14 ft2">anonyme”,</SPAN> </TD> <TD class="tr10 td71"><SPAN class="p14 ft2">”société</SPAN> </TD> <TD class="tr10 td36"><SPAN class="p15 ft2">en</SPAN> </TD> </TR> <TR> <TD class="tr3 td70"><SPAN class="p14 ft2">commandite par</SPAN> </TD> <TD class="tr3 td71"><SPAN class="p91 ft2">actions”</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p15 ft2">eller</SPAN> </TD> </TR> </TABLE> <P class="p92 ft2">”société à responsabilité limitée”,</P> <P class="p223 ft2">– bolag som enligt nederländsk rättsordning kallas ”naamloze vennootschap” eller ”besloten vennootschap met beperkte aansprakelijkheid”,</P> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t21"> <TR> <TD colspan=5 class="tr10 td85"><SPAN class="p14 ft2">”building societies”</SPAN> </TD> <TD colspan=3 class="tr10 td67"><SPAN class="p195 ft2">som bildats</SPAN> </TD> <TD class="tr10 td55"><SPAN class="p14 ft2">Prop. 2004/05:27</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr9 td110"><SPAN class="p14 ft25">enligt Building Societies Acts eller</SPAN> </TD> <TD class="tr9 td55"><SPAN class="p14 ft25">Bilaga 4</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">”trustee savings banks” i den</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">mening som avses i Trustee</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td157"><SPAN class="p14 ft5">Savings Banks Act från 1989,</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td50"><SPAN class="p14 ft2">– bolag</SPAN> </TD> <TD colspan=2 class="tr3 td158"><SPAN class="p224 ft2">som</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td58"><SPAN class="p1 ft2">enligt</SPAN> </TD> <TD colspan=2 class="tr3 td159"><SPAN class="p195 ft2">italiensk</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td140"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD colspan=5 class="tr3 td42"><SPAN class="p225 ft2">kallas ”società</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p195 ft4">per</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td50"><SPAN class="p14 ft5">azioni”,</SPAN> </TD> <TD colspan=3 class="tr3 td160"><SPAN class="p106 ft4">”società</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p62 ft2">in</SPAN> </TD> <TD colspan=3 class="tr3 td67"><SPAN class="p195 ft4">accomandita</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td50"><SPAN class="p14 ft2">per</SPAN> </TD> <TD colspan=3 class="tr3 td160"><SPAN class="p67 ft2">azioni”,</SPAN> </TD> <TD colspan=3 class="tr3 td161"><SPAN class="p226 ft2">”società</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p195 ft2">a</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td47"><SPAN class="p14 ft2">responsabilità</SPAN> </TD> <TD colspan=3 class="tr3 td162"><SPAN class="p73 ft2">limitata”,</SPAN> </TD> <TD colspan=2 class="tr3 td159"><SPAN class="p195 ft2">”società</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td47"><SPAN class="p14 ft2">cooperativa”,</SPAN> </TD> <TD colspan=3 class="tr4 td162"><SPAN class="p1 ft2">”società</SPAN> </TD> <TD colspan=2 class="tr4 td159"><SPAN class="p195 ft2">di mutua</SPAN> </TD> <TD class="tr4 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">assicurazione” och offentliga och</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">privata organ vars verksamhet helt</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">och hållet eller huvudsakligen är</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr3 td163"><SPAN class="p14 ft5">av kommersiell karaktär,</SPAN> </TD> <TD class="tr3 td46"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p195 ft2">– bolag som enligt luxemburgsk</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td140"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr4 td162"><SPAN class="p66 ft2">kallas</SPAN> </TD> <TD colspan=2 class="tr4 td159"><SPAN class="p195 ft2">”société</SPAN> </TD> <TD class="tr4 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td140"><SPAN class="p14 ft2">anonyme”,</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td161"><SPAN class="p227 ft4">”société</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p195 ft2">en</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">commandite par actions”, ”société</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">à responsabilité limitée”, ”société</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td47"><SPAN class="p14 ft2">coopérative”,</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td159"><SPAN class="p195 ft2">”société</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">coopérative organisée comme une</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td50"><SPAN class="p14 ft2">société</SPAN> </TD> <TD colspan=4 class="tr4 td161"><SPAN class="p58 ft5">anonyme”,</SPAN> </TD> <TD colspan=3 class="tr4 td67"><SPAN class="p195 ft5">”association</SPAN> </TD> <TD class="tr4 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td47"><SPAN class="p14 ft2">d'assurances</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td67"><SPAN class="p195 ft2">mutuelles”,</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td47"><SPAN class="p14 ft2">”association</SPAN> </TD> <TD colspan=5 class="tr3 td164"><SPAN class="p195 ft4"><NOBR>d'épargne-pension”</NOBR></SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td50"><SPAN class="p14 ft2">eller</SPAN> </TD> <TD colspan=4 class="tr3 td161"><SPAN class="p14 ft2">”entreprise</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p70 ft4">de</SPAN> </TD> <TD colspan=2 class="tr3 td159"><SPAN class="p195 ft2">nature</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td47"><SPAN class="p14 ft2">commerciale,</SPAN> </TD> <TD colspan=4 class="tr3 td30"><SPAN class="p52 ft2">industrielle</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p195 ft2">ou</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">minière de l'Etat, des communes,</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td110"><SPAN class="p14 ft2">des syndicats de communes, des</SPAN> </TD> <TD class="tr4 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td47"><SPAN class="p14 ft4">établissements</SPAN> </TD> <TD colspan=3 class="tr3 td162"><SPAN class="p228 ft2">publics</SPAN> </TD> <TD class="tr3 td46"><SPAN class="p216 ft2">et</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p195 ft62">des</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">autres personnes morales de droit</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">public” och andra bolag som</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">bildats i enlighet med luxemburgsk</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">lagstiftning och som omfattas av</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td163"><SPAN class="p14 ft4">luxemburgsk bolagsskatt,</SPAN> </TD> <TD class="tr4 td46"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p195 ft2">– bolag som enligt nederländsk</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td140"><SPAN class="p14 ft5">rättsordning</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td28"><SPAN class="p67 ft2">kallas</SPAN> </TD> <TD colspan=3 class="tr3 td67"><SPAN class="p195 ft2">”naamloze</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr3 td165"><SPAN class="p14 ft2">vennootschap”,</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td159"><SPAN class="p195 ft5">”besloten</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td47"><SPAN class="p14 ft2">vennootschap</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p229 ft21">met</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td159"><SPAN class="p195 ft2">beperkte</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td85"><SPAN class="p14 ft2">aansprakelijkheid”,</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td159"><SPAN class="p195 ft2">”open</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td47"><SPAN class="p14 ft4">commanditaire</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr4 td136"><SPAN class="p195 ft2">vennootschap”,</SPAN> </TD> <TD class="tr4 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td47"><SPAN class="p14 ft2">”coöperatie”,</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td67"><SPAN class="p195 ft2">”onderlinge</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr3 td163"><SPAN class="p14 ft5">waarborgmaatschappij”,</SPAN> </TD> <TD colspan=2 class="tr3 td159"><SPAN class="p195 ft2">”fonds</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td50"><SPAN class="p14 ft2">voor</SPAN> </TD> <TD colspan=4 class="tr3 td161"><SPAN class="p230 ft21">gemene</SPAN> </TD> <TD colspan=3 class="tr3 td67"><SPAN class="p195 ft2">rekening”,</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td140"><SPAN class="p14 ft2">”vereniging</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td28"><SPAN class="p103 ft2">op</SPAN> </TD> <TD colspan=3 class="tr3 td67"><SPAN class="p195 ft4">coöperatieve</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td140"><SPAN class="p14 ft2">grondslag”</SPAN> </TD> <TD colspan=3 class="tr3 td160"><SPAN class="p91 ft2">eller</SPAN> </TD> <TD colspan=3 class="tr3 td67"><SPAN class="p195 ft2">”vereniging</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td110"><SPAN class="p14 ft2">welke op onderlinge grondslag als</SPAN> </TD> <TD class="tr4 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td140"><SPAN class="p14 ft5">verzekeraar</SPAN> </TD> <TD colspan=2 class="tr3 td89"><SPAN class="p102 ft2">of</SPAN> </TD> <TD colspan=4 class="tr3 td136"><SPAN class="p195 ft2">kredietinstelling</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">optreedt” och andra bolag som</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr3 td110"><SPAN class="p14 ft2">bildats i enlighet med nederländsk</SPAN> </TD> <TD class="tr3 td55"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td140"><SPAN class="p14 ft2">lagstiftning</SPAN> </TD> <TD colspan=2 class="tr3 td89"><SPAN class="p231 ft4">och</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft2">som</SPAN> </TD> <TD colspan=2 class="tr3 td160"><SPAN class="p70 ft5">omfattas</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p195 ft2">av</SPAN> </TD> <TD rowspan=2 class="tr19 td55"><SPAN class="p15 ft2">42</SPAN> </TD> </TR> <TR> <TD class="tr20 td50"><SPAN class="p14 ft63">&nbsp;</SPAN> </TD> <TD class="tr20 td36"><SPAN class="p14 ft63">&nbsp;</SPAN> </TD> <TD class="tr20 td12"><SPAN class="p14 ft63">&nbsp;</SPAN> </TD> <TD class="tr20 td31"><SPAN class="p14 ft63">&nbsp;</SPAN> </TD> <TD class="tr20 td36"><SPAN class="p14 ft63">&nbsp;</SPAN> </TD> <TD class="tr20 td76"><SPAN class="p14 ft63">&nbsp;</SPAN> </TD> <TD class="tr20 td46"><SPAN class="p14 ft63">&nbsp;</SPAN> </TD> <TD class="tr20 td73"><SPAN class="p14 ft63">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_43"> <DIV id="dimg1"> <INGENBILD zsrc="GS032743x1.jpg/" id="img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t8"> <TR> <TD class="tr11 td41"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD class="tr11 td12"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD class="tr11 td6"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD class="tr11 td64"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD class="tr11 td37"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD colspan=9 class="tr11 td75"><SPAN class="p14 ft2">nederländsk bolagsskatt,</SPAN> </TD> <TD class="tr11 td76"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD class="tr11 td166"><SPAN class="p14 ft32">&nbsp;</SPAN> </TD> <TD class="tr11 td101"><SPAN class="p14 ft33">Prop. 2004/05:27</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr9 td14"><SPAN class="p52 ft64">– bolag</SPAN> </TD> <TD class="tr9 td36"><SPAN class="p14 ft64">som</SPAN> </TD> <TD class="tr9 td6"><SPAN class="p14 ft34">&nbsp;</SPAN> </TD> <TD class="tr9 td64"><SPAN class="p14 ft64">enligt</SPAN> </TD> <TD colspan=2 class="tr9 td78"><SPAN class="p54 ft64">österrikisk</SPAN> </TD> <TD colspan=3 class="tr9 td79"><SPAN class="p52 ft64">– bolag</SPAN> </TD> <TD colspan=2 class="tr9 td60"><SPAN class="p70 ft64">som</SPAN> </TD> <TD colspan=3 class="tr9 td80"><SPAN class="p63 ft64">enligt</SPAN> </TD> <TD colspan=3 class="tr9 td92"><SPAN class="p195 ft64">österrikisk</SPAN> </TD> <TD class="tr9 td101"><SPAN class="p14 ft64">Bilaga 4</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td69"><SPAN class="p14 ft30">rättsordning</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft30">kallas</SPAN> </TD> <TD colspan=4 class="tr3 td82"><SPAN class="p14 ft30">rättsordning</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td113"><SPAN class="p195 ft30">kallas</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td77"><SPAN class="p14 ft30">”Aktiengesellschaft”</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p54 ft2">eller</SPAN> </TD> <TD colspan=7 class="tr3 td85"><SPAN class="p14 ft30">”Aktiengesellschaft”<SPAN class="ft2">,</SPAN></SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td166"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td69"><SPAN class="p14 ft36">”Gesellschaft</SPAN> </TD> <TD colspan=4 class="tr4 td86"><SPAN class="p54 ft36">mit beschränkter</SPAN> </TD> <TD colspan=5 class="tr4 td69"><SPAN class="p14 ft36">”Gesellschaft</SPAN> </TD> <TD colspan=2 class="tr4 td24"><SPAN class="p1 ft36">mit</SPAN> </TD> <TD colspan=4 class="tr4 td67"><SPAN class="p195 ft36">beschränkter</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td14"><SPAN class="p14 ft30">Haftung”,</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td79"><SPAN class="p14 ft30">Haftung”,</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=7 class="tr3 td77"><SPAN class="p195 ft5">”Versicherungsverein</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p14 ft2">auf</SPAN> </TD> <TD colspan=7 class="tr3 td54"><SPAN class="p100 ft4">Gegenseitigkeit”,</SPAN> </TD> <TD colspan=3 class="tr3 td92"><SPAN class="p195 ft2">”Erwerbs-</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p14 ft2">und</SPAN> </TD> <TD colspan=10 class="tr3 td87"><SPAN class="p195 ft5">Wirtschaftsgenossenschaft”,</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td79"><SPAN class="p14 ft2">”Betrieb</SPAN> </TD> <TD colspan=5 class="tr3 td91"><SPAN class="p101 ft4">gewerblicher</SPAN> </TD> <TD colspan=2 class="tr3 td62"><SPAN class="p102 ft2">Art</SPAN> </TD> <TD class="tr3 td166"><SPAN class="p195 ft2">von</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td41"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td6"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td64"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr4 td69"><SPAN class="p14 ft5">Körperschaften</SPAN> </TD> <TD colspan=2 class="tr4 td24"><SPAN class="p102 ft2">des</SPAN> </TD> <TD colspan=4 class="tr4 td67"><SPAN class="p195 ft2">öffentlichen</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td56"><SPAN class="p14 ft2">Rechts”</SPAN> </TD> <TD colspan=3 class="tr3 td166"><SPAN class="p51 ft2">eller</SPAN> </TD> <TD colspan=5 class="tr3 td48"><SPAN class="p14 ft2">”Sparkasse”</SPAN> </TD> <TD class="tr3 td166"><SPAN class="p195 ft21">samt</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr3 td110"><SPAN class="p14 ft2">andra bolag som bildats i enlighet</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p14 ft2">med</SPAN> </TD> <TD colspan=5 class="tr3 td92"><SPAN class="p58 ft4">österrikisk</SPAN> </TD> <TD colspan=4 class="tr3 td93"><SPAN class="p14 ft2">lagstiftning</SPAN> </TD> <TD class="tr3 td166"><SPAN class="p195 ft2">och</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p14 ft2">som</SPAN> </TD> <TD colspan=4 class="tr3 td94"><SPAN class="p232 ft4">omfattas</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p103 ft2">av</SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td92"><SPAN class="p195 ft5">österrikisk</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td82"><SPAN class="p14 ft2">bolagsskatt,</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td166"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=18 class="tr3 td111"><SPAN class="p52 ft30">– bolag som bildats enligt lagstiftningen i Förenade konungariket</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td17"><SPAN class="p14 ft36">Storbritannien och Nordirland,</SPAN> </TD> <TD class="tr4 td89"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td32"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td43"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td83"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td43"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td166"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=16 class="tr3 td167"><SPAN class="p14 ft30"><NOBR>------------------------------------------------------------------------------</NOBR></SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td166"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td14"><SPAN class="p52 ft30">– bolag</SPAN> </TD> <TD colspan=2 class="tr3 td73"><SPAN class="p70 ft30">som</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p63 ft30">enligt</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft30">slovensk</SPAN> </TD> <TD colspan=3 class="tr3 td79"><SPAN class="p52 ft30">– bolag</SPAN> </TD> <TD colspan=3 class="tr3 td64"><SPAN class="p63 ft30">som</SPAN> </TD> <TD colspan=2 class="tr3 td62"><SPAN class="p101 ft30">enligt</SPAN> </TD> <TD colspan=3 class="tr3 td92"><SPAN class="p195 ft30">slovensk</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td69"><SPAN class="p14 ft30">rättsordning</SPAN> </TD> <TD colspan=2 class="tr3 td41"><SPAN class="p14 ft30">kallas</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft30">“delniška</SPAN> </TD> <TD colspan=4 class="tr3 td82"><SPAN class="p14 ft30">rättsordning</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td24"><SPAN class="p14 ft30">kallas</SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td92"><SPAN class="p195 ft30">“delniška</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft30">družba”,</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td92"><SPAN class="p67 ft30">“komanditna</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft30">družba”</SPAN> </TD> <TD colspan=2 class="tr3 td56"><SPAN class="p14 ft30">družba”,</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td91"><SPAN class="p15 ft30">“komanditna</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td113"><SPAN class="p195 ft30">družba”</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft30">eller</SPAN> </TD> <TD colspan=3 class="tr3 td80"><SPAN class="p14 ft30">“družba</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p16 ft30">z</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft30">omejeno</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p14 ft30">eller</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td168"><SPAN class="p233 ft30">“družba</SPAN> </TD> <TD class="tr3 td26"><SPAN class="p105 ft30">z</SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td92"><SPAN class="p195 ft30">omejeno</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td77"><SPAN class="p14 ft36">odgovornostjo”, <SPAN class="ft2">och</SPAN></SPAN> </TD> <TD class="tr4 td73"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr4 td96"><SPAN class="p14 ft36">odgovornostjo”,</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td83"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td43"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td166"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td14"><SPAN class="p52 ft30">– bolag</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p73 ft30">som</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p103 ft30">enligt</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft30">slovakisk</SPAN> </TD> <TD colspan=3 class="tr3 td79"><SPAN class="p52 ft30">– bolag</SPAN> </TD> <TD colspan=2 class="tr3 td60"><SPAN class="p74 ft30">som</SPAN> </TD> <TD colspan=3 class="tr3 td80"><SPAN class="p75 ft30">enligt</SPAN> </TD> <TD colspan=3 class="tr3 td92"><SPAN class="p195 ft30">slovakisk</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td69"><SPAN class="p14 ft30">rättsordning</SPAN> </TD> <TD colspan=2 class="tr3 td41"><SPAN class="p1 ft30">kallas</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft30">“akciová</SPAN> </TD> <TD colspan=4 class="tr3 td82"><SPAN class="p14 ft30">rättsordning</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td24"><SPAN class="p1 ft30">kallas</SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td92"><SPAN class="p195 ft30">“akciová</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td69"><SPAN class="p14 ft30">spolocnost”,</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td92"><SPAN class="p1 ft30">“spolocnost</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p54 ft30">s</SPAN> </TD> <TD colspan=4 class="tr3 td82"><SPAN class="p14 ft30">spolocnost”,</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td48"><SPAN class="p66 ft30">“spolocnost</SPAN> </TD> <TD class="tr3 td166"><SPAN class="p195 ft30">s</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft30">rucením</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td42"><SPAN class="p74 ft30">obmedzeným”</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p54 ft30">eller</SPAN> </TD> <TD colspan=2 class="tr3 td56"><SPAN class="p14 ft30">rucením</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr3 td97"><SPAN class="p106 ft30">obmedzeným”</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td166"><SPAN class="p195 ft30">eller</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr3 td98"><SPAN class="p14 ft30">“komanditná spolocnost”.</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr3 td110"><SPAN class="p14 ft30">“komanditná spolocnost”<SPAN class="ft2">, och</SPAN></SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td41"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td6"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td64"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr4 td110"><SPAN class="p52 ft2">– bolag som bildats enligt rådets</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr3 td110"><SPAN class="p14 ft2">förordning (EG) nr 2157/2001 av</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr3 td110"><SPAN class="p14 ft2">den 8 oktober 2001 om stadga för</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td82"><SPAN class="p14 ft4">europabolag</SPAN> </TD> <TD colspan=2 class="tr3 td99"><SPAN class="p106 ft5">och</SPAN> </TD> <TD colspan=3 class="tr3 td100"><SPAN class="p107 ft2">rådets</SPAN> </TD> <TD colspan=2 class="tr3 td113"><SPAN class="p195 ft2">direktiv</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr3 td110"><SPAN class="p14 ft2">2001/86/EG av den 8 oktober</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr3 td110"><SPAN class="p14 ft2">2001 om komplettering av stadgan</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td41"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td6"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td64"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td89"><SPAN class="p14 ft2">för</SPAN> </TD> <TD colspan=6 class="tr4 td101"><SPAN class="p60 ft4">europabolag</SPAN> </TD> <TD colspan=2 class="tr4 td89"><SPAN class="p107 ft4">vad</SPAN> </TD> <TD colspan=2 class="tr4 td113"><SPAN class="p195 ft2">gäller</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=7 class="tr3 td85"><SPAN class="p14 ft5">arbetstagarinflytande</SPAN> </TD> <TD class="tr3 td83"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td166"><SPAN class="p195 ft21">samt</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td82"><SPAN class="p14 ft2">kooperativa</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td14"><SPAN class="p1 ft5">föreningar</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td166"><SPAN class="p195 ft2">som</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td56"><SPAN class="p14 ft2">bildats</SPAN> </TD> <TD colspan=3 class="tr3 td166"><SPAN class="p234 ft2">enligt</SPAN> </TD> <TD colspan=3 class="tr3 td80"><SPAN class="p1 ft2">rådets</SPAN> </TD> <TD colspan=3 class="tr3 td92"><SPAN class="p195 ft5">förordning</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr3 td110"><SPAN class="p14 ft2">(EG) nr 1435/2003 av den 22 juli</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr3 td110"><SPAN class="p14 ft2">2003 om stadga för europeiska</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td41"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td6"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td64"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr4 td82"><SPAN class="p14 ft2">kooperativa</SPAN> </TD> <TD colspan=5 class="tr4 td102"><SPAN class="p107 ft2">föreningar</SPAN> </TD> <TD colspan=2 class="tr4 td113"><SPAN class="p195 ft2">(SCE-</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td82"><SPAN class="p14 ft2">föreningar)</SPAN> </TD> <TD colspan=2 class="tr3 td99"><SPAN class="p73 ft2">och</SPAN> </TD> <TD colspan=3 class="tr3 td100"><SPAN class="p100 ft2">rådets</SPAN> </TD> <TD colspan=2 class="tr3 td113"><SPAN class="p195 ft2">direktiv</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr3 td110"><SPAN class="p14 ft2">2003/72/EG av den 22 juli 2003</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr3 td110"><SPAN class="p14 ft2">om komplettering av stadgan för</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=11 class="tr3 td110"><SPAN class="p14 ft2">europeiska kooperativa föreningar</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td41"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p14 ft2">med</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td14"><SPAN class="p107 ft4">avseende</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td76"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> <TD class="tr3 td166"><SPAN class="p195 ft2">på</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft35">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td41"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td6"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td64"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD colspan=7 class="tr4 td85"><SPAN class="p14 ft4">arbetstagarinflytande.</SPAN> </TD> <TD class="tr4 td83"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td43"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td166"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft37">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p252 ft22">43</P> </DIV> <DIV id="page_44"> <TABLE cellpadding=0 cellspacing=0 class="t11"> <TR> <TD class="tr10 td111"><SPAN class="p195 ft2">1. Denna lag träder i kraft den 1 januari 2005 och tillämpas på</SPAN> </TD> <TD class="tr10 td101"><SPAN class="p14 ft4">Prop. 2004/05:27</SPAN> </TD> </TR> <TR> <TD class="tr9 td111"><SPAN class="p195 ft4">beskattningsår som börjar efter utgången av år 2004 om inte annat anges</SPAN> </TD> <TD class="tr9 td101"><SPAN class="p14 ft25">Bilaga 4</SPAN> </TD> </TR> <TR> <TD class="tr3 td111"><SPAN class="p253 ft5">i punkt 2 eller 3.</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p254 ft5"><SPAN class="ft4">2.</SPAN><SPAN class="ft14">I fråga om utdelning på andelar tillämpas de nya bestämmelserna på utdelning som tas emot efter utgången av år 2004.</SPAN></P> <P class="p255 ft2"><SPAN class="ft4">3.</SPAN><SPAN class="ft8">I fråga om utdelning på andelar i företag som anges i bilaga 24.1 i dess lydelse den 1 juli 2004 tillämpas de nya bestämmelserna även på utdelning som tagits emot efter den 30 april 2004.</SPAN></P> <P class="p256 ft2">44</P> </DIV> <DIV id="page_45"> <TABLE cellpadding=0 cellspacing=0 class="t22"> <TR> <TD colspan=2 class="tr7 td111"><SPAN class="p14 ft10">Förslag till lag om ändring i kupongskattelagen (1970:624)</SPAN> </TD> <TD class="tr7 td101"><SPAN class="p14 ft4">Prop. 2004/05:27</SPAN> </TD> </TR> <TR> <TD colspan=2 rowspan=2 class="tr21 td111"><SPAN class="p52 ft5">Härigenom föreskrivs<SPAN class="ft56">26 </SPAN>att 4 § kupongskattelagen (1970:624) skall ha</SPAN> </TD> <TD class="tr9 td101"><SPAN class="p14 ft25">Bilaga 4</SPAN> </TD> </TR> <TR> <TD class="tr14 td101"><SPAN class="p14 ft46">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td17"><SPAN class="p14 ft2">följande lydelse.</SPAN> </TD> <TD class="tr3 td110"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td17"><SPAN class="p14 ft2">Nuvarande lydelse</SPAN> </TD> <TD class="tr8 td110"><SPAN class="p14 ft2">Föreslagen lydelse</SPAN> </TD> <TD class="tr8 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p237 ft2">4 §<SPAN class="ft12">27</SPAN></P> <P class="p97 ft3">Skattskyldighet föreligger för utdelningsberättigad om denne är fysisk person, som är begränsat skattskyldig, dödsbo efter sådan person eller utländsk juridisk person, och utdelningen ej är hänförlig till inkomst av näringsverksamhet som bedrivits från fast driftställe här i riket. Skattskyldighet föreligger dock inte för utdelningsberättigad utländsk juridisk person för sådan del av utdelningen som motsvarar det belopp som skall beskattas hos delägaren enligt 5 kap. 2 a § eller 39 a kap. 13 § inkomstskattelagen (1999:1229).</P> <P class="p116 ft2">För handelsbolag, europeisk ekonomisk intressegruppering, kommanditbolag och rederi föreligger skattskyldighet för den del av utdelningen som ej är hänförlig till inkomst av näringsverksamhet som bedrivits från fast driftställe här i riket och som belöper på delägare eller medlem som är begränsat skattskyldig.</P> <P class="p209 ft2">Skattskyldighet föreligger slutligen för utdelningsberättigad, som innehar aktie under sådana förhållanden, att annan därigenom obehörigen beredes förmån vid taxering till inkomstskatt eller vinner befrielse från kupongskatt.</P> <P class="p238 ft2">Skattskyldighet föreligger inte för person som avses i 3 kap. 17 § <NOBR>2–4</NOBR></P> <TABLE cellpadding=0 cellspacing=0 class="t23"> <TR> <TD colspan=3 class="tr9 td77"><SPAN class="p14 ft25">inkomstskattelagen.</SPAN> </TD> <TD class="tr9 td60"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr9 td100"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr9 td112"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr9 td89"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr9 td113"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td112"><SPAN class="p52 ft2">Skattskyldighet</SPAN> </TD> <TD colspan=2 class="tr3 td114"><SPAN class="p14 ft5">föreligger</SPAN> </TD> <TD class="tr3 td100"><SPAN class="p54 ft2">inte</SPAN> </TD> <TD class="tr3 td112"><SPAN class="p52 ft2">Skattskyldighet</SPAN> </TD> <TD colspan=2 class="tr3 td67"><SPAN class="p15 ft2">föreligger inte</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">heller för en juridisk person i en</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft2">heller för en juridisk person i en</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">främmande stat som är medlem i</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft5">främmande stat som är medlem i</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">Europeiska gemenskapen, om den</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft4">Europeiska gemenskapen, om den</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">innehar 25 procent eller mer av</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft2">innehar 20 procent eller mer av</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p14 ft4">andelskapitalet</SPAN> </TD> <TD class="tr3 td116"><SPAN class="p100 ft2">i</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p73 ft2">det</SPAN> </TD> <TD colspan=2 class="tr3 td78"><SPAN class="p54 ft2">utdelande</SPAN> </TD> <TD class="tr3 td112"><SPAN class="p14 ft2">andelskapitalet i</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p73 ft2">det</SPAN> </TD> <TD class="tr3 td113"><SPAN class="p15 ft2">utdelande</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td17"><SPAN class="p14 ft2">bolaget och uppfyller villkoren i</SPAN> </TD> <TD colspan=3 class="tr4 td59"><SPAN class="p14 ft2">bolaget och uppfyller villkoren i</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">artikel 2 i det av Europeiska</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft2">artikel 2 i det av Europeiska</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">gemenskapernas råd den 23 juli</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft2">gemenskapernas råd den 23 juli</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">1990 antagna direktivet om en</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft2">1990 antagna direktivet om en</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">gemensam ordning för beskattning</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft4">gemensam ordning för beskattning</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr3 td17"><SPAN class="p14 ft2">avseende moder- och dotterbolag i</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft4">avseende moder- och dotterbolag i</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td77"><SPAN class="p14 ft2">olika medlemsstater i</SPAN> </TD> <TD colspan=2 class="tr4 td78"><SPAN class="p54 ft4">direktivets</SPAN> </TD> <TD colspan=2 class="tr4 td77"><SPAN class="p14 ft2">olika medlemsstater i</SPAN> </TD> <TD class="tr4 td113"><SPAN class="p15 ft4">direktivets</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p14 ft2">lydelse den</SPAN> </TD> <TD class="tr3 td116"><SPAN class="p118 ft2">1</SPAN> </TD> <TD colspan=2 class="tr3 td114"><SPAN class="p70 ft2">januari</SPAN> </TD> <TD class="tr3 td100"><SPAN class="p54 ft2">1995</SPAN> </TD> <TD colspan=3 class="tr3 td59"><SPAN class="p14 ft2">lydelse den 1 januari 2005</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p14 ft5">(90/435/EEG).</SPAN> </TD> <TD class="tr3 td116"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td100"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td112"><SPAN class="p14 ft2">(90/435/EEG).</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td113"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p119 ft39">Skattskyldighet föreligger inte heller för utländskt bolag som avses i 2 kap. 5 a § inkomstskattelagen och som motsvarar ett sådant svenskt företag som avses i 24 kap. 13 § <NOBR>1–4</NOBR> den lagen, för utdelning på aktie om</P> <TABLE cellpadding=0 cellspacing=0 class="t24"> <TR> <TD class="tr14 td72"><SPAN class="p14 ft40">26</SPAN> </TD> <TD class="tr14 td139"><SPAN class="p1 ft18">Jfr rådets direktiv 90/435/EEG av den 23 juli 1990 om ett gemensamt beskattningssystem</SPAN> </TD> <TD class="tr14 td140"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr15 td141"><SPAN class="p14 ft18">för moderbolag och dotterbolag hemmahörande i olika medlemsstater (EGT L 225,</SPAN> </TD> <TD class="tr15 td140"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr14 td141"><SPAN class="p14 ft41">20.8.1990, s. 6, Celex 31990L0435) senast ändrat genom rådets direktiv 2003/123/EG av</SPAN> </TD> <TD class="tr14 td140"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr15 td141"><SPAN class="p14 ft18">den 22 december 2003 (EUT L 007, 13.1.2004, s. 41, Celex 32003L0123).</SPAN> </TD> <TD class="tr15 td140"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td72"><SPAN class="p14 ft42">27</SPAN> </TD> <TD class="tr3 td139"><SPAN class="p1 ft18">Senaste lydelse 2003:1087.</SPAN> </TD> <TD class="tr3 td140"><SPAN class="p15 ft2">45</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_46"> <TABLE cellpadding=0 cellspacing=0 class="t13"> <TR> <TD colspan=2 class="tr10 td111"><SPAN class="p14 ft5">aktien är en sådan näringsbetingad andel som avses i 24 kap. 14 § första</SPAN> </TD> <TD class="tr10 td101"><SPAN class="p14 ft4">Prop. 2004/05:27</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr9 td111"><SPAN class="p14 ft25">stycket 1 eller 2 samma lag.</SPAN> </TD> <TD class="tr9 td101"><SPAN class="p14 ft25">Bilaga 4</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td111"><SPAN class="p52 ft2">Som förutsättning för skattefrihet enligt sjätte stycket gäller att</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td111"><SPAN class="p14 ft2">utdelningen skulle ha omfattats av bestämmelserna om skattefrihet i</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td111"><SPAN class="p14 ft5">24 kap. <NOBR>17–22</NOBR> §§ eller 25 a kap. 5, 6 och 8 §§ inkomstskattelagen, om</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td111"><SPAN class="p14 ft2">det utländska bolaget varit ett svenskt företag. I fråga om innehavstid</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td111"><SPAN class="p14 ft2">enligt 24 kap. 20 § samma lag gäller dock att andelen alltid skall ha</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td111"><SPAN class="p14 ft2">innehafts minst ett år vid utdelningstillfället.</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td169"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td170"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td111"><SPAN class="p52 ft5">Denna lag träder i kraft den 1 januari 2005 och tillämpas på utdelning</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td111"><SPAN class="p14 ft2">som lämnas efter utgången av år 2004.</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p14 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p240 ft2">46</P> </DIV> <DIV id="page_47"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p24 ft1">Lagrådet</P> <P class="p25 ft2">Utdrag ur protokoll vid sammanträde <NOBR>2004-10-01</NOBR></P> <P class="p257 ft2">Närvarande: f.d. justitierådet Staffan Magnusson, justitierådet Nina Pripp och regeringsrådet <NOBR>Bengt-Åke</NOBR> Nilsson</P> <P class="p258 ft54">Enligt en lagrådsremiss den 23 september 2004 (Finansdepartementet) har regeringen beslutat inhämta Lagrådets yttrande över förslag till</P> <P class="p44 ft2"><SPAN class="ft4">1.</SPAN><SPAN class="ft15">lag om ändring i inkomstskattelagen (1999:1229), och</SPAN></P> <P class="p84 ft2"><SPAN class="ft4">2.</SPAN><SPAN class="ft15">lag om ändring i kupongskattelagen (1970:624).</SPAN></P> <P class="p259 ft2">Förslagen har inför Lagrådet föredragits av kammarrättsassessorn Per Classon.</P> <P class="p153 ft2"><SPAN class="ft13">Lagrådet </SPAN>lämnar förslagen utan erinran.</P> </DIV> <DIV id="id_1_2"> <P class="p24 ft2">Prop. 2004/05:27</P> <P class="p24 ft2">Bilaga 5</P> </DIV> </DIV> <DIV id="id_2"> <P class="p24 ft2">47</P> </DIV> </DIV> <DIV id="page_48"> <DIV id="dimg1"> <INGENBILD zsrc="GS032748x1.jpg/" id="img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t11"> <TR> <TD class="tr1 td111"><SPAN class="p14 ft1">Finansdepartementet</SPAN> </TD> <TD class="tr1 td101"><SPAN class="p14 ft4">Prop. 2004/05:27</SPAN> </TD> </TR> </TABLE> <P class="p260 ft2">Utdrag ur protokoll vid regeringssammanträde den 14 oktober 2004</P> <P class="p261 ft2">Närvarande: statsministern Persson, ordförande, och statsråden Freivalds, Pagrotsky, Östros, Messing, Lövdén, Ringholm, Y. Johansson, Bodström, Karlsson, Lund, Nykvist, Andnor, Hallengren, Holmberg, Jämtin</P> <P class="p4 ft2">Föredragande: statsrådet Ringholm</P> <P class="p262 ft2">Regeringen beslutar proposition 2004/05:27 Genomförande av ändringar i moder- och dotterbolagsdirektivet.</P> <P class="p263 ft2">48</P> </DIV> </div><style> TD,TD.p2h { zzzfont-size:90%; zzzmargin-right:2px; zzzoverflow:visable; zzzword-wrap: break-word; } P { zdisplay:block; } .divbreak { clear:both; display:block; zwidth: 100%; zheight: 1px; zword-wrap: break-word; } .xecp { display:block; margin: 0px !important; padding: 0px !important; } .ec { border-style:solid; border-width:1px; display:block; margin: 0px !important; padding: 0px !important; } .TOPS { overflow:visable; margin:2px; width:690px !important; } </style> 0 0 Riksdagen antar regeringens förslag till 1. lag om ändring i inkomstskattelagen (1999:1229), och 2. lag om ändring i kupongskattelagen (1970:624). Bifall Bifall 2004/05:SkU13 ? Acklamation B Bordläggning 2004-10-20 00:00:00 inträffat 2 hanvisning INL Inlämning 2004-10-20 00:00:00 inträffat 60 hantering REG Registrering 2004-10-20 00:00:00 inträffat 70 hantering HÄN Hänvisning 2004-10-21 00:00:00 inträffat 3 hanvisning MOT Motionstid slutar 2004-11-04 00:00:00 inträffat 4 hanvisning inlamnatav Inlämnat av Finansdepartementet 2014-11-22 18:33:54 statustext statustext Ärendet är avslutat GS0327 2017-10-20 09:20:48 tilldelat Tilldelat Skatteutskottet 2014-11-22 18:33:54 GS0327 prop_200405__27.pdf 198721 pdf Genomförande av ändringar i moder- och dotterbolagsdirektivet https://data.riksdagen.se/fil/2D2F5E4E-ABFA-462C-9243-1057E36B73AF behandlas_i 2004/05:SkU13 GS01SkU13 bet 2004/05 SkU13 Genomförande av ändringar i moder- och dotterbolagsdirektivet (prop. 2004/05:27) Betänkande