Council Directive 2009/133/EC of 19 October 2009 on the… Article 3
Council Directive 2009/133/EC of 19 October 2009 on the… Article 3
Article 3
For the purposes of this Directive, ‘company from a Member State’ shall mean any company which:
(a)
takes one of the forms listed in Annex, I Part A;
(b)
according to the tax laws of a Member State is considered to be resident in that Member State for tax purposes and, under the terms of a double taxation agreement concluded with a third country, is not considered to be resident for tax purposes outside the Community; and
(c)
is subject to one of the taxes listed in Annex I, Part B, without the possibility of an option or of being exempt, or to any other tax which may be substituted for any of those taxes.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 3 of Council Directive 2009/133/EC of 19 October 2009 on the… (LawPlayer, data as of 2026-07-04)
