DIRECTIVE 2003/49/EC ON A COMMON SYSTEM OF TAXATION APPLICABLE TO INTEREST AND ROYALTY PAYMENTS MADE BETWEEN ASSOCIATED COMPANIES OF DIFFERENT MEMBER STATES – ANALYSIS OF THE DIRECTIVE AND THE CROATIAN TRANSLATION OF SOME TERMS FROM THE DIRECTIVE

Autor: Hrvoje Arbutina
Jazyk: chorvatština
Rok vydání: 2021
Předmět:
Zdroj: Godišnjak Akademije pravnih znanosti Hrvatske
Volume XII
Issue 1.
ISSN: 1849-0778
1847-7615
Popis: U radu su kritički analizirani prijevodi nekih termina u Direktivi EU-a o oporezivanju kamata i autorskih naknada na hrvatski jezik. Riječ je o terminima royalty (autorska naknada), beneficial owner (stvarni korisnik) i permanent establishment (stalna poslovna jedinica). Nakon te analize ukratko je prikazan i sadržajni aspekt Direktive. Službeni prijevod direktiva EU-a važan je, prvo, zbog njihove implementacije u pravne sustave država članica, a zatim i zbog mogućnosti izravne primjene direktiva pod određenim uvjetima. Sadržajno, Direktiva uređuje raspodjelu prava na oporezivanje primitaka od ulaganja (u obliku kamate na zajam i autorske naknade) dajući pravo oporezivanja državi rezidentnosti primatelja kamate i/ili autorske naknade. To je, napose što se tiče kamata na zajmove, bitno odstupanje od koncepta OECD modela ugovora o izbjegavanju dvostrukog oporezivanja. Termini spomenuti u kontekstu njihova prijevoda na hrvatski ključni su tehnički (provedbeni) elementi primjene Direktive.
The paper critically analyses translations into Croatian of some terms in the EU Directive on Taxation applicable to interest and royalty payments, namely the term royalty, beneficial owner and permanent establishment. After the analysis, the contents of the Directive are briefly presented. The official translation of EU directives is important because of their implementation in the legal systems of member states and because of the possibility of direct application of directives under certain conditions. In terms of its content, the Directive regulates the distribution of the rights to taxation on investments (in the form of interest and/or royalty payments), conferring the right to taxation on the state of residence of the receiver of interest or royalty payments. This constitutes a considerable departure from the concept of OECD Model agreement on avoidance of double taxation. The terms mentioned in the context of their translation into Croatian are important technical (implementing) elements in the application of the Directive.
Databáze: OpenAIRE
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