{
  "url": "https://openlegislation.uk/eu-directive-2003-49/article-3",
  "json_url": "https://openlegislation.uk/eu-directive-2003-49/article-3.json",
  "legislation": "eudr/2003/49",
  "legislation_title": "Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States",
  "legislation_url": "https://openlegislation.uk/eu-directive-2003-49",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Definition of company, associated company and permanent establishment",
  "text": "For the purposes of this Directive:\n(a) the term ‘company of a Member State’ means any company:\n(i) taking one of the forms listed in the Annex hereto; and\n(ii) which in accordance with the tax laws of a Member State is considered to be resident in that Member State and is not, within the meaning of a Double Taxation Convention on Income concluded with a third state, considered to be resident for tax purposes outside the Community; and\n(iii) which is subject to one of the following taxes without being exempt, or to a tax which is identical or substantially similar and which is imposed after the date of entry into force of this Directive in addition to, or in place of, those existing taxes:\nimpôt des sociétés/vennootschapsbelasting in Belgium,\nselskabsskat in Denmark,\nKörperschaftsteuer in Germany,\nΦόρος εισοδήματος νομικών προσώπων in Greece,\nimpuesto sobre sociedades in Spain,\nimpôt sur les sociétés in France,\nporez na dobit in Croatia,\ncorporation tax in Ireland,\nimposta sul reddito delle persone giuridiche in Italy,\nimpôt sur le revenu des collectivités in Luxembourg,\nvennootschapsbelasting in the Netherlands,\nKörperschaftsteuer in Austria,\nimposto sobre o rendimento da pessoas colectivas in Portugal,\nyhteisöjen tulovero/inkomstskatten för samfund in Finland,\nstatlig inkomstskatt in Sweden,\ncorporation tax in the United Kingdom,\nDaň z příjmů právnických osob in the Czech Republic,\nTulumaks in Estonia,\nφόρος εισοδήματος in Cyprus,\nUzņēmumu ienākuma nodoklis in Latvia,\nPelno mokestis in Lithuania,\nTársasági adó in Hungary,\nTaxxa fuq l-income in Malta,\nPodatek dochodowy od osób prawnych in Poland,\nDavek od dobička pravnih oseb in Slovenia,\nDaň z príjmov právnických osôb in Slovakia ,\nкорпоративен данък in Bulgaria,\nimpozit pe profit, impozitul pe veniturile obținute din România de nerezidenți in Romania;\n(b) a company is an ‘associated company’ of a second company if, at least:\n(i) the first company has a direct minimum holding of 25 % in the capital of the second company, or\n(ii) the second company has a direct minimum holding of 25 % in the capital of the first company, or\n(iii) a third company has a direct minimum holding of 25 % both in the capital of the first company and in the capital of the second company.\nHoldings must involve only companies resident in Community territory.\nHowever, Member States shall have the option of replacing the criterion of a minimum holding in the capital with that of a minimum holding of voting rights;\n(c) the term ‘permanent establishment’ means a fixed place of business situated in a Member State through which the business of a company of another Member State is wholly or partly carried on.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Council Directive 2013/13/EU of 13 May 2013 adapting certain directives in the field of taxation, by reason of the accession of the Republic of Croatia."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Substituted by Council Directive 2004/66/EC of 26 April 2004 adapting Directives 1999/45/EC, 2002/83/EC, 2003/37/EC and 2003/59/EC of the European Parliament and of the Council and Council Directives 77/388/EEC, 91/414/EEC, 96/26/EC, 2003/48/EC and 2003/49/EC, in the fields of free movement of goods, freedom to provide services, agriculture, transport policy and taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Inserted by Council Directive 2004/66/EC of 26 April 2004 adapting Directives 1999/45/EC, 2002/83/EC, 2003/37/EC and 2003/59/EC of the European Parliament and of the Council and Council Directives 77/388/EEC, 91/414/EEC, 96/26/EC, 2003/48/EC and 2003/49/EC, in the fields of free movement of goods, freedom to provide services, agriculture, transport policy and taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Substituted by Council Directive 2006/98/EC of 20 November 2006 adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania."
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Inserted by Council Directive 2006/98/EC of 20 November 2006 adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2003/49/article/3",
    "retrieved_at": "2026-11-01T15:22:53.654910+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}