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Law On Modification Of The Corporation Tax Act, Kildeskatteloven, Tax Kontrolloven, Tax Administration And Various Other Laws (Strengthening Of The Fight Against Nulskatte Companies, The Calculation Of The Income Of A Permanent Establishment And Transp...

Original Language Title: Lov om ændring af selskabsskatteloven, kildeskatteloven, skattekontrolloven, skatteforvaltningsloven og forskellige andre love(Styrkelse af indsatsen mod nulskatteselskaber, beregning af indkomsten i et fast driftssted og åbenhed om selskabers skattebetal

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Law on the amendment of corporate tax law, tax law, tax law, tax management law and various other laws

(Strengthening the action against zero tax companies, the calculation of income in a fixed operating location and openness on tax payments and tax payments by companies.)

We, by God's grace, the Queen of the Danes, do our thing.

The parliament has adopted the following law, and we know that the following law has been approved by Parliament's consent :

§ 1

In the case of the imposition of income tax to the State (body of equal pay), cf. Law Order no. 1017 of the 28th. In October 2011, as last amended by Section 8 of Law No 433 of 16. In May 2012, the following changes are made :

1. I § 8 X, paragraph 1 2, the section 31 of the company tax shall be replaced by ' corporate tax havens. 6 ` shall be replaced by " corporate tax havens in section 31 (1). 8 ".

2. § 15 revoked.

3. I § 16 A, paragraph 1 3, no. 1 (b) and § 16 B, paragraph 1. 2, no. 2 (b) the ' 90/435/EEC ' shall be replaced by ' 2011/96/EU ` ;

4. I Section 33 (4). 3 and two places in paragraph 4, ' 90/434/EEC ` shall be replaced by : ' 2009/133/EC `.

5. I section 33 H (s). 1, in section 15, ' section 15 ` shall be replaced by ' section 15 `.

§ 2

In the law on income taxation of limited liability companies, etc. (company tax law), cf. Law Order no. 1376 of 7. In December 2010, as amended, inter alia, in section 8 of Law No 1. 254 of 30. March 2011 and section 4 of the law. 624 of 14. June 2011 and no later than Section 10 of Law No 433 of 16. In May 2012, the following changes are made :

1. Foot notation the title shall be replaced by the following :

" 1) The law provides for the implementation of parts of Council Directive 2009 /133/EC of 19. Oct 2009 on a single system of taxation on fusion, fission, partisan split, the transfer of assets and the exchange of shares relating to companies in different Member States, and in the case of relocation of a SE or SCE's registered office between : Member States, EU Official Journal 2009, nr. L 310, page 34. The law contains provisions implementing Council Directive 2011 /96/EU of 30. November 2011 on a common system of taxation for the mother and subsidiaries of various Member States, 2011 EU Official Journal (2011). L345, page 8. The law contains provisions implementing Council Directive 2003 /49/EC of 3. June 2003 on a common system for the taxation of interest and royalties paid between associated companies in different Member States, EU Official Journal 2003, nr. L157, page 49, as amended by Council Directive 2004 /66/EC of 26. April 2004 adapting, inter alia, Council Directive 2003 /49/EC in the field of free movement of goods, the free movement of services, agriculture, transport policy and taxation as a result of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, The accession of Malta, Poland, Slovenia and Slovakia, the EU-Official Journal of the European Union, no. L 168, page 35, by Council Directive 2004 /76/EC of 29. April 2004 amending Directive 2003 /49/EC in respect of the possibility of applying transitional periods for the application of a common system for the taxation of interest and royalties paid between associated companies in Member States, the EU Official Journal, 2004, nr. L157, page 106, and by Council Directive 2006 /98/EC of 20. In November 2006, concerning the adaptation of certain directives concerning taxation, due to the accession of Bulgaria and Romania, the EU-2006-2006. "L 363, page 129."

2. I Section 2 (2). 1 (a) (1). pkt., the ' paragraph shall be amended Five shall : ' shall mean the following : SIX. "

3. I Section 2 (2). 1, point (c), 3. and 4. pkt., ' 90/435/EEC ` shall be replaced by ' 2011/96/EU `, and in Five. is replaced by ' Article 2 (1). The first subparagraph of Article 2 (a) of Directive 90 /435/EEC shall be as follows : ' Article 2 (a) (i) of Directive 2011 /96/EU `.

4. I § 2 inserted after paragraph 1. 1 as new paragraph :

" Stop. 2. Income in a firm operating facility in this country as the income that the operating facility may have obtained, including its internal transactions with other parts of the undertaking which the operating place is a part of, if it had been a separate and independently, undertaking engaged in the same or similar activity under the same or similar conditions, taking into account the operations carried out, the assets being used and the risks to be taken by the undertaking in question ; the operating facility. Where a double tax agreement has been concluded with the foreign state, the Faroe Islands or Greenland, where the undertaking is established and the Article on the profit of the business organization is not formulated in : compliance with 1. points, however, the income in the operating facility is discharged in accordance with the said Article. ` ;

Paragraph 2-6 will then be referred to in paragraph 2. 3-7.

5. I Section 2 (2). 2, there will be paragraph 1. the third subparagraph shall be replaced by ' (a), (b) and (f) ` shall be replaced by ' (b) and (f) ` ;

6. I Section 2 (2). 4 and 6, there will be paragraph 1. Paragraph 5 and 7 shall be replaced by ' paragraph 1. One to three : " ONE-FOUR.

7. I § 2 A, paragraph 5, section 2 C (3). 5, section 3 A, paragraph. 6, and Section 11 B, paragraph 1. 5, the section 15 ' equal to section 15 ` is replaced by : "§ 12".

8. I § 3 A, paragraph 1 5, section 10, section. 5, section 29 A, paragraph. 3, and § 29 B, paragraph 1. 2, is replaced by ' Section 31 (1). The fourth shall be : section 31 (3). SIX. "

9. I § 8 inserted after paragraph 1. 5 as new paragraph :

" Stop. 6. Income in a permanent farm place of a foreign state, on the Faroe Islands or Greenland, as a profit made by the operating site, including in its internal transactions with other parts of the undertaking which the operating location is a part of, if it had been a separate and independent undertaking engaged in the same or similar activity under the same conditions or similar conditions, having regard to the operations carried out, the assets being used and the risks to be taken by it ; the undertaking concerned through the operating spot. Where a double tax agreement has been concluded with the foreign state, the Faroe Islands or Greenland, where the fixed operating location is situated and the Article on the profit of the business organization is not formulated in accordance with 1. points, however, the income in the operating facility is discharged in accordance with the said Article. ` ;

Paragk 6 and 7 will then be paragraph 1. Seven and eight.

10. I § 8 A, paragraph 1 2, and Section 11 B, paragraph 1. 8, is replaced by ' Section 31 (1). Three to : " § 31, paragraph. FIVE. "

11. The following section C is inserted :

" § 12. If the taxable income is deficit, this deficit may be deduculent by the deducisation of the taxable income for the following income in accordance with the rules laid down in paragraph 1. Two and three.

Paragraph 2. Deposits from previous income can be deduculent in that part of the year's tax-taxable income, which does not exceed a 7.5 million base amount. DKK (in the 2010 level). A remaining deficit can be deducred from 60%. of the amount of the year of the year, which exceeds the amount of the year. The basis of 1. Act. regulated by a person ' s tax on 20.

Paragraph 3. Deposits may only be supplied to deduction in a later income, to the extent that it shall not be applied in accordance with the rules laid down in paragraph 1. 2 can be sprumbled in previous years of income.

Paragraph 4. If a company and so on chooses to apply the rules in section 31, paragraph 1. 9, or equal to section 33 H (s) of the body. 1, and this choice shall mean that the income of the taxable income in the income year represents a greater amount than the taxable income in the income year calculated in accordance with the rule set out in paragraph 1. 2, find the rule in paragraph 1. 2 shall not apply to the income concerned.

§ 12 A. When a company and so on in an income is a compulsion in a reenactment, the resulting deficit shall be reduced and then unexploited deductible losses resulting from the rules of section 9 (4) of the asset ' s liability. 4, and section 43 (3). 3, the Danish exchange rate law, section 31 (1), 3, and section 31 A (1). 3, and the property section 6 (6) of the property. 3, from that and previous income, with the amount by which the debt has been reduced, cf. however, paragraph 1 2. The reduction takes effect on the income in which the compulsion is confirmed, and for subsequent incomes.

Paragraph 2. The amount of the reduction in accordance with paragraph 1 is reduced :

1) With that part of the Occupation Amount, which is tax duty for the debtor company.

2) With the part of the debtor ' s income, which originate from the company ' s release for debt obligations, which constitute tax-free yield after paragraph 13 (1). 1, no. 2, or tax-free supplements after Section 31 D.

3) To the extent that the debtor ' s debtor ' s debtor ' s debtor ' s debtor ' s debtor ' s debit ' s debt, sections 8 and 24 A shall not include the profit on the income of

Paragraph 3. A total or partial conversion of debt to shares or convertible bonds is equable to a debt reduction. In these cases, the amount of the deficit shall be reduced by the amount of the converted claim exceeding the converted claim value at the time of conversion.

§ 12 B. Section 12 A shall apply by analoging to contracts for a total arrangement between a debtor company and its creditors on the suspension or reduction of the company ' s debt (optional chord).

§ 12 C. Section 12 A shall apply mutatis muth to the extent to which a reduction or the introduction of a claim shall be made in the case of a grant after paragraph 31 or of a capital deposits to the debtor or to a company and so on which the debtor owns more than 10 ; Pct. in the case of the stock or the capital chapter, when the capital injection is directly or indirectly carried out :

1) By creditor of the claim or creditor ' s spouse.

2) By a company in which the creditor or creditor ' s spouse directly or indirectly owns more than 50%. in the case of shares of shares or of the capital chapter, or directly or indirectly, of more than 50%. Of the voices.

3) Of a person who, alone or with his spouse, directly or indirectly owns more than 50%. of the stock or capital capital of the creditor or at its disposal more than 50%. Of the voices.

4) For a company that is companies associated with the creditor company, cf. Section 4 (4) of the exchange rate law. 2.

5) By a guarantor for the claim and by persons and companies, etc., that have it in paragraph 1. 1-4 related ties to the guarantor.

6) For a previous creditor or a guarantor for the claim and by persons and companies that have it in paragraph 1. 1-4 related to the former creditor or guarantor. However, it is a condition that the transfer of the claim or bail must be regarded as having been done in the context of the capital deposit.

Paragraph 2. Paragraph 1 shall apply only where the reduction or entry is equivalent to a total arrangement between the debtor and its creditors. If the capital intake is made in the acquisition of shares or convertible bonds in the debtor company, section 12 A, paragraph 1 shall be found. 3, corresponding use.

Paragraph 3. Where the amount of the reduction shall be disclosed from the amount of grants or capital intake.

Paragraph 4. The amount of the reduction in accordance with paragraph 3 is reduced :

1) With that part of the Occupation Amount, which is tax duty for the debtor company.

2) To the extent that the debtor ' s debtor ' s debtor ' s debtor ' s debit ' s book of section 8 at the time of the date of application or the imposition of the claim or the creditor, the guarantor would have been obtained by a guarantee payment, not to include a payment ; any gains on the claim or the repayment of the taxable income statement.

Paragraph 5. The amount of the reduction in the amount of the reduction in accordance with paragraph 1. 4, no. 2, shall be dissurized as the difference between the creditor ' s acquisition sum for the amount receivable or the purchase price of the creditor, the guarantor would have a possible guarantee payment for that claim, and on the other side of the claim at the time of entry, taking part from the resulting capital intake.

§ 12 D. If more than 50%. of the share capital of a company or the other in a society covered by Section 1 (1). 1, no. 1, 2 or 4, or § 2 (2). Paragraph 1 (a), or a similar company, etc. covered by Section 2 A (1). 1, at the end of the income year, other shareholders or participants may be owned by other shareholders or participants than at the beginning of an earlier income in which the tax income shown in the taxable income cannot be reduced by reducing the taxable income to an amount less than the positive net income of the company, cf. paragraph 3, with the addition of the income from the depreciation of depreciation-justified operating methods and ships. Similarly, if other shareholders or participants at the end of the income year end than at the beginning of the deficit year, more than 50% shall be available. of the overall voting value.

Paragraph 2. In the case of amendment of the owner-circle referred to in paragraph 1. ONE, ONE. a point or change to the voting value as referred to in paragraph 1. ONE, TWO. pkt; the deficit may not further reduce the taxable income if the company or association at the time of change in ownership of capital or shares or to change the raw material value in the essential part of the vote shall not be reduced ; the economic risk of professional activity or by commercial activity in one or more subsidiaries in which the company owns at least 25%. Of the stock record. 1. Act. however, do not apply if the company or association of the Foundation and until the time of change in ownership of shares or shares or to change the raw material over the voting value does not have a business enterprise.

Paragraph 3. Nettokapital revenues shall be calculated as the sum of :

1) interest income and interest rate expenditure and deductible from the section 6 of the body of the body ;

2) taxable gains and deductible losses after the exchange rate law,

3) yield from section 16 A of the body of the body,

4) taxable gains or deductible losses in respect of the shares of shares of shares of shares of the shares of the law and the body of the body of the body of the body of the body of the body of the body of the body

5) the section 8 (5) of the body of the body of the body 3, commissions, etc.

Paragraph 4. Paragraph 1-3 shall not apply :

1) on undertakings whose shares are engaged in trade in a regulated market, or

2) if the one in paragraph 1 : 1 that change in the ownership of the company shall be attributed to the transfer of capital units and so on to persons referred to in Section 1 (1) of the penalty slots. 2 (a-f, a spouse, parent ' s offspring or stepparents.

Paragraph 5. If a company or association is covered by paragraph 1 (1). 1, no. 1, 2 or 4, or § 2 (2). Paragraph 1 (a), or a similar company, etc. covered by Section 2 A (1). 1, owns 25%. or more (the parent company or parent association) of the shares of another company (subsidiary) or part of another association (subsidiary) is not considered the parent undertaking or the parent association, but the shareholders of the parent undertaking ; or the participants in the mother association in the application of paragraph 1. 1 and 2 in order to own the shares of the subsidiary or the shares of the subsidiary society after their proportionate share of the parent undertaking ' s share of the parent undertaking or by the share of the parent association.

Paragraph 6. Paragraph 5 shall not apply to parent undertakings whose shares are engaged in trade in a regulated market. A parent company whose shares have been admitted to trade in a regulated market between the beginning of the deficit wound and the closure of the income in which the deficit is being deducted may, with future effect, choose to apply the rules set out in paragraph 1. 5 if the stock in the parent company is noted. If the stock in a parent company in the same period as mentioned in 2. Act. it ceades to be admitted to trade in a regulated market, this shall not be regarded as a change in the application of paragraph 1. 1 and 2, by a stock exchange, where a company's owner of a company is after 1. Act. shifting from shareholders of a company whose shares are not available for trading in a regulated market, for a company whose shares are available for trade in a regulated market, the latter may choose to apply the rules set out in paragraph 1. 5 if the shares have been noted. Paraguation 5 shall apply mutatis mutable to parent undertakings whose shares are not available for trade in a regulated market and a parent associations located in a State with which Denmark has entered a double tax agreement, Greenland or The Faroe Islands or in a country within the European Union. However, this only applies if the owner shares of the subsidiary between the start of the deficit year and the end of the income in which the deficit is being deducted is transferred to either the parent company after 5. Act. or another subsidiary in which the parent undertaking in the said period owns at least 25%. of ownershares. 5. and 6. Act. shall apply mutatis mutable to associations. If a parent undertaking or a moderation between the beginning of the deficit wound and the closure of the income in which the deficit is being deducted from the deficit, has reduced its ownership share to less than 25%. or raise its owner's share to 25%. or more, the rules shall apply in paragraph 1. 5 shall determine whether ownership change pursuant to paragraph 1 shall be made. One and two.

Paragraph 7. The limit of paragraph 1. ONE, ONE. points, which will not reduce the taxable income to a sum less than the positive net income of the company, shall not apply to losses arising from income, in which the company in the entire income year ran business as a the financial institution, the insurance undertaking, the investment organization or the real credit institution, or, by the way, fuelled by buying and selling receipts or running nutritional activities by financing. ` ;

12. I Section 13 (1). 1, no. TWO, THREE. and 4.......... 1, and Section 32 (1). 2, the ' 90/435/EEC ' shall be replaced by ' 2011/96/EU ` ;

13. I Section 31 (1). 1, is inserted after 2. Act. :

' Companies and associations, etc. that may not be covered by section 12 (4). However, 2 and 3 shall not be deemed to be related to companies and associations, etc., which may be subject to section 12 (2). Two and three. "

14. I Section 31 (1). ONE, THREE. pkt., there will be paragraph 1. ONE, FOUR. pkt., shall be replaced by ' paragraph 1. Two-seven to : 2-9.

15. Section 31 (1). 2, 3. -8. pkt., is hereby repealed and the following shall be inserted :

' Before the tax return is discharged, each surplus company shall not offset the part of its own losses from income periods prior to the income of the income year in the income of the income year. A company deficit of income periods prior to taxation can only be offset in the company's own profits. In this case, the loss of each surplus shall be the part of its own deficit of previous income periods during the period of taxation which can be spatial in the remaining positive income of the income year. Where there are both companies with positive income and companies having a negative income in tax, the share of the income deficit in the income tax can be distributed in the positive income of other companies, proportionately between the companies which have : positive income. If, after this, companies with positive income continue to be proportionate, the proportion of the remaining deficits of other companies are resisted from previous income periods during the income tax that can be spatient in the positive income of the income year. Where there are still companies with outstanding deficits in the income or remaining losses from previous income periods, these shall be transferred to offset in subsequent income by the rules on this subject. A company that resists deficits from previous income periods has to offset the oldest deficits first. A company deficit from previous income can only be offset by surpluses in another undertaking whose deficit has occurred in an income where the profit-making company has been co-taxed with the other company and the tax burden on the other, subsequently has been cut off. "

16. I § 31 inserted after paragraph 1. 2 as new slices :

" Stop. 3. § 12, paragraph 1. The two shall apply collectively to the tax collectively. § 12, paragraph 1. 2, shall apply only if the sum of the income of the tax on income in the income year is positive ; the total restriction after paragraph 12 (3). 2, is prorated between the pre-tax-based companies of the same tax collectors, cf. paragraph 2, 3., 5. and 7. in such a way that the equivalent of the proportion of the deficit corresponds to the ratio of the proportion of the total deficits referred to in paragraph 12 (2). 2, may be deducted in the income year and the total deficits that would be deducted in the income year if section 12 (3). 2, not applicable.

Paragraph 4. The recipient company in a tax-free restructuring after the Merger Tax Code cannot offset other tax-based companies and firm operational operations from revenue prior to the restructuring. 1. Act. shall not apply where the conniving company in the restructuring was included in a collection of taxation with the recipient company in the company or income in which the deficit occurred and the incoming company has not directly or indirectly participated in a tax-free party ; "restructuring with a non-co-tax company in or after the deficit wound."

Paragk 3-7 will then be paragraph 1. 5-9.

17. Section 31 (1). FOUR, TEN. and 11. Pkt., there will be paragraph 1. SIX, TEN. And 11. rectangle, disserting, and replace the following :

' The management company and co-tax companies, where all capital shares at the end of the income year have been owned directly or indirectly by the ultimate parent undertaking, cf. Section 31 C shall be jointly jointly with the company of the part of the income tax, the acontoon taxes and the residues, and the allowances and interest rates, relating to the part of the income distributed to the company. Companies, where all capital shares at the end of the income year, have been owned directly or indirectly by the company or undertakings which shall be jointly and severally in the form of 10. and shall also show solidarity with the company. Ownership of ownership of the item 4 (4) of the exchange rate law. The shareholder ' s shareholder shall be taken into account in the calculation of holdings after 10. And 11. Act. In vain, there has been an attempt to make up for tax payments in the companies that are in favour of solidarity after 10. And 11. ., however, the claim may be applied to other companies in the area of taxation, but a maximum of the part of the requirement corresponding to the proportion of the capital of the undertaking owned directly or indirectly by the ultimate parent undertaking. If there is a company out of the same taxation, the performer shall be liable from the date of entry only to the part of the income tax, the acontoto tax and the residue tax and the allowances and interest rates which are to be distributed to the company, unless the same shareholder ' s shareholder, cf. Section 4 (4) of the exchange rate law. 2, continue to directly or indirectly possess more than half of the voting rights after the undertaking ' s withdrawal. `

18. I Section 31 (1). 7, there will be paragraph 1. 9, the words ' section 15 ` shall be replaced by : "§ 12".

19. § 31 A, paragraph. FOUR, THREE. and 4. pkt., is hereby repealed and the following shall be inserted :

' The following shall be applied in accordance with the same criteria as in section 31 (3). 6. The ultimate parent company shall be jointly with undertakings covered by Section 31 (3). 6, 10. pkton, income tax, acontotax, residual tax and allowances and rates of income as well as the administrative company ' s potential retaxing obligation. Section 31 (1). SIX, 13. And 14. pkt; shall apply mutatis muth; `.

§ 3

In the case of the tax treatment of profit and loss in the balance of shares and so on. (Asset Taxation Act), cf. Law Order no. 796 of 20. June 2011, as amended in particular by Section 1 of Act 1. 624 of 14. June 2011 and at the latest at Section 1 of Act 1. 433 of 16. In May 2012, the following changes are made :

1. Foot notation the title shall be replaced by the following :

" 1) The law provides for the implementation of parts of Council Directive 2009 /133/EC of 19. Oct 2009 on a single system of taxation on fusion, fission, partisan split, the transfer of assets and the exchange of shares relating to companies in different Member States, and in the case of relocation of a SE or SCE's registered office between : Member States, EU Official Journal 2009, nr. "L 310, page 34."

2. I § 4 A, paragraph 1 2 and paragraph 3, no. 3, the ' 90/435/EEC ' shall be replaced by ' 2011/96/EU ` ;

3. I § 36, paragraph. 1, ' 90/434/EEC ` shall be replaced by : ' 2009/133/EC `.

§ 4

In the Act on fusion, fission and the transfer of assets, etc. (Merger tax law), cf. Law Order no. 1260 of 3. November 2010, as amended by Section 17 of Law No 1. 516 of 12. June 2009, section 4 of law no. 254 of 30. March 2011 and section 4 of the law. 433 of 16. In May 2012, the following changes are made :

1. Foot notation the title shall be replaced by the following :

" 1) The law provides for the implementation of parts of Council Directive 2009 /133/EC of 19. Oct 2009 on a single system of taxation on fusion, fission, partisan split, the transfer of assets and the exchange of shares relating to companies in different Member States, and in the case of relocation of a SE or SCE's registered office between : Member States, EU Official Journal 2009, nr. "L 310, page 34."

2. I Section 5 (5). 3, and § 8 (3) 1, the section 31 of the company tax shall be replaced by ' corporate tax havens. 3 "to :" corporate tax relief section 31 (1). FIVE. "

3. I § 8 (3) SIX, ONE. pkt., section 14 (a), 2, section 14 d, paragraph 1. 4, section 14 (4). 2, section 14 g, paragraph 1. 2, section 14 h, paragraph 2, section 14 of paragraph 1. 2, section 14 j, paragraph. 2, section 14 k, paragraph 1. 2, and § 14 I, paragraph 14. 2, the section ' s section 15 ` shall be replaced by : 'corporate tax havens'.

4. I § 8 (3) 6, is inserted after 2. Act. :

" TWO. Act. shall not apply where the receiving company or firm operating office of a tax-free restructuring directly or indirectly has received assets or liabilities from companies which were not part of the collection of taxation at the time, as the deficit occurred ; arose. "

5. I § 8 (3) 7, change the section 15 (3) of the body of the body. 12 " to : " corporate tax havens in section 12 D (1). 7 ".

6. I Section 14, paragraph 14. 1, pasted as no. 12 :

" 12) When one of them is in number two. 4 said mutual insurance associations are merging with a subsidiary covered by the section 1 (1) of corporation tax. 1, no. ' 1 or 2, and the receiving mutual-insurance association holds all shares or parties in the incoming company. `

7. I § 14 d, paragraph 1 7, change the section 15 (3) of the body of the body. 7 and 8 "to :" corporate tax havens § 12 D, paragraph 1. ONE-THREE.

8. I Section 15 (3). 2 and 3, section 15 (a) (1). 1, and 15 (c) (c) 1, ' 90/434/EEC ` shall be replaced by : ' 2009/133/EC `.

9. I Section 15 (3). 4, in the words ' 90/434/EEC ` is replaced by ' 2009/133/EC ` and ' 90/435/EEC ` shall be replaced by ' 2011/96/EU ` ;

§ 5

In the source tax law, cf. Law Order no. 1403 of 7. In December 2010, as amended, among other things, in section 5 of Act 254 of 30. March, 2011, and no later than Section 5 of Act 5. 433 of 16. In May 2012, the following changes are made :

1. I Section 2 (2). 1, no. FOUR, ONE. pkt., the ' paragraph shall be amended 9 ` shall be replaced by the following : 10. "

2. Section 2 (2). 1, no. FOUR, SEVEN. pkt., ITREAS :

' In the case of shares, the tax rate shall be paid, losses and dividends in the stock market, where the yield relates to the fixed operating location, including the benefits, losses and dividends of shares forming part of the plant capital of the operating system. ` ;

3. I Section 2 (2). 1, no. 7, 1. pkt., the ' paragraph shall be amended The following shall be replaced by the following : 8 ".

4. I § 2 inserted after paragraph 1. 2 as new paragraph :

" Stop. 3. Income in a firm operating facility in this country as the income that the operating facility may have obtained, including its internal transactions with other parts of the undertaking which the operating place is a part of, if it had been a separate and independently, undertaking engaged in the same or similar activity under the same or similar conditions, taking into account the operations carried out, the assets being used and the risks to be taken by the undertaking in question ; the operating facility. Where a double tax agreement has been concluded with the foreign state, the Faroe Islands or Greenland, where the undertaking is established and the Article on the profit of the business organization is not formulated in : compliance with 1. points, however, the income in the operating facility is discharged in accordance with the said Article. ` ;

Paragraph 3-9 will then be referred to in paragraph 3. 4-10.

5. I Section 2 (2). 3, there will be paragraph 1. 4, is replaced by ' No 1, 2, 4, 5, 7 and 9 to 29 ' shall be replaced by ' no. One, two, five, seven and nine-nine.

6. The following section 24 B is inserted :

" § 25. Income in a permanent farm operation in a foreign state, on the Faroe Islands or Greenland, as the income that the operating place may have achieved, including its internal transactions with the undertaking which the operating location is a part of, if it had been ; a separate and independent undertaking engaged in the same or similar activity under the same conditions or similar conditions, having regard to the operations carried out, the assets being used and the risks to be taken by the person or the estate ; through the permanent operating facility. Where a double taxation agreement has been concluded with the foreign state, the Faroe Islands or Greenland, where the operating location is situated and the Article on the profit of the business enterprise is not set out in accordance with 1. points, however, the income in the operating facility is discharged in accordance with the said Article. ` ;

7. I § 69 pasted as paragraph 3 :

" Stop. 3. Selator, etc., which, at the time of the holding, is coconced, cf. the section 31 of company tax havens, with the company and so on, which shall be committed to payment in accordance with the rules laid down in paragraph 1. 1 or 2, shall be liable for yield tax, royalty tax and interest tax, plus allowances and interest. Corporate Tax Code Section 31 (3). -FOURTEEN. pkt; shall apply mutatis muth; `.

8. The following section 69 A is inserted :

" § 69 B. Where a person is taxable in accordance with § 2 or corporate tax havens, the yield, royalty or interest, in which, after ~ 65-65 D is withheld, withholding the final tax after a double tax agreement, Directive The EU, 2011 /96/EU, on a common taxation system for the mother and subsidiaries of various Member States or Directive 2003 /49/EU on a common system for the taxation of interest or royalties, is repaid within 6 months from customs duties, and the receipt by the tax administration of the request for reimbursement. If a refund is due after this date, the taxable shall be charged at the rate of interest after the Article 7 (3) of the levying of the levying of the Act. 2, with an appendix of 0,4 percentage points per. started month.

Paragraph 2. The customs and tax authorities may not check whether the conditions for repayment of the source tax are fulfilled may be disconnected from the payment period after paragraph 1. 1 until such time as the condition of the recipient is no longer impeding control

Paragraph 3. Estiming customs and tax administration that, on the basis of the present basis, the administration may require a security of the consignee to ensure that it is possible to ensure that it is possible to ensure that it is lost. Customs and tax administration can only require a guarantee if the withholding of the withholding tax is disputed and not definitively determined by an administrative appeal body or the courts. `

9. I Section 74 (4). 1, no. 1, is inserted after "royalty tax," : "interest tax".

§ 6

In the bankruptcy tax law, cf. Law Order no. 1242 of 27. In October 2010, the following changes are made :

1. I Section 4 (4). 2, the section ' s section 15 ` shall be replaced by : 'corporate tax havens'.

2. Section 4 (4). 3, ITREAS :

" Stop. 3. Companies that are taxed, cf. company tax havens, section 31, in the income year prior to the income in which the bankruptcy decree is said, shall be liable for taxes on the bankruptcy of one of the companies. Corporate Tax Code Section 31 (3). -FOURTEEN. pkt; shall apply mutatis muctis. Where companies are subject to international taxation, cf. Section 31 A of corporation tax in the income year prior to the earnings in which bankruptcy is stated, the ultimate parent company shall be jointly with undertakings covered by section 31 (1) of the corporation tax budget. SIX, TEN. And 11. and, where the taxes of the decree would have been covered by the liability in the section 31 A (1) of the corporation tax. 4. "

§ 7

In the case of the taxation of income in Denmark (hydrocarbon tax), in the case of hydrocarbon tax, in accordance with the case of the carbon-carbon tax. Law Order no. 971 of 20. September 2011, the following change is made :

1. § 25, paragraph. 4, revoked.

§ 8

In the tax control law, cf. Law Order no. 819 of 27. June 2011, as last amended by Section 11 of Law No 1. 433 of 16. In May 2012, the following changes are made :

1. I § 3 B inserted after paragraph 1. 7 as new paragraph :

" Stop. 8. The customs and tax authorities may impose the scope of the undertakings referred to in paragraph 1. 1 or 6 to submit a statement as referred to in paragraph 1 (1) of the auditor Act. 2, concerning the documentation referred to in paragraph 1 in paragraph 1. FIVE, TWO. Act. It is a condition of the declaring speech that the company has had controlled transactions with natural or legal persons in countries outside the EU or the EEA with which Denmark has not concluded a double taxation agreement ; or the company ' s annual reports, according to the company ' s annual reports, have had an average of operating deficits in 4 consecutive income, the most recent of which is the income for which the declaration is given, measured as the result of primary operations before financing, extraordinary items and taxes. However, insurance undertakings are used as operating result targets for insurance undertakings. In the case of other financial undertakings, the result before tax as a performance target is used. It is also a condition that it is appropriate for the supervision of the tax conditions to be carried out and relevant to customs and tax administration to obtain the declaration. The deadline for the submission of the declaration shall be at least 90 days calculated from the date of the date. The time shall be given at the earliest of seven days after receipt of the documentation referred to in paragraph 1. FIVE, TWO. Act. The customs and tax administration decision on the intake of a revision declaration may not be complained to the second administrative authority. However, the decision may be made to the Country of Agriculture, the customs and tax administration hencesing the matter without undertaking a change to the company ' s self-published income, based on the documentation referred to, or the management of the administration, carry out a reduction in the amount of income tax submitted on the basis of the documentation referred to. The time limit shall be three months from the direction of the establishment ' s notification to the establishment or reduction of the establishment. In addition, the decision may be reviewed in relation to a complaint against a change in the company ' s self-published income, based on the documentation referred to. The 9 shall be lodged by complaint after this destination. And 11. Act. for the purposes of Article 42-46 of the tax administration of the law. The customs and tax administration may lay down detailed rules on the content and submission of the declaration and the deadline for submitting the declaration. `

Paragraph 8 becomes paragraph 8. 9.

2. I § 3 B, paragraph 1. 8, there will be paragraph 1. the following paragraph shall be inserted after ' 6 ' : ' or submitted declaration. 8 ".

3. I § 14 pasted as paragraph 5 and 6 :

" Stop. 5. In the measurement of fines in accordance with paragraph 1, 2 and 3 relating to the reporting to the income register shall take account of the number of employees in the reporting undertaking.

Paragraph 6. In the measurement of fines in accordance with paragraph 1, 1 and 4 shall take account of the company ' s turnover or the number of staff employed. It shall be considered to be a cumbent circumstance that the infringement has been committed as part of a systematic violation of tax legislation. `

4. § 17, paragraph 1. 3, ITREAS :

" Stop. 3. Penal penalties shall be punished, intentionally or by gross negligence, to submit written documentation, as required by section 3 B (2), to submit written documentation. 5 and 6, or obtain the auditor declaration in accordance with section 3 B (3). 8. "

5. I § 17 pasted as paragraph FOUR :

" Stop. 4. In the measurement of fines in accordance with paragraph 1, 1-3 shall be taken into account in the economic benefit of the infringement. It shall be considered to be a cumbent circumstance that the infringement has been committed as part of a systematic violation of tax legislation. `

§ 9

In the tax administration law, cf. Law Order no. 175 of 23. February 2011, the following changes are made :

1. I § 17 pasted as paragraph 2-4 :

" Stop. 2. By way of derogation from paragraph 1 1 may publish the following information on taxable persons according to section 1 (1) of the company tax duty-free of the tax authorities. Paragraph 2 (1) and section 2, 1 (a) (b) and (b) of the Fund Code, unless the persons concerned are exempt from the obligation of self-surrender under the provisions of Article 2 (2) of the tax control Act. 1, no. 4 or 5, or a Fund tax law, section 15 (5). 2 or 3 :

1) The taxable income after deduction of income from previous incomes.

2) The deficit of the year from previous revenue.

3) The calculated tax for the income year.

4) What tax liability in corporation tax law or the fund-tax law, etc., is covered by, and whether the company, etc., is taxed according to the tax code of the tonnage.

Paragraph 3. In the case of companies, etc., covered by the CarbCode Tax Code. 2, no. 1 3, together with information relating to the coal-income income of the company, and so on.

Paragraph 4. If the company and so on in a collection of taxation can be collected, the information provided for in paragraph 1 2, no. 1 3, shall be published together for the co-tax companies, etc., with an indication of which companies and other undertakings are included in the tax. `

2. I Section 19 (1). 5, pasted as no. 7 :

" 7) Decisions on the auditing declaration following the provisions of section 3 B (b) of the tax authority shall be as read. 8. "

3. I § 42 b pasted as no. FOUR :

" 4) Complaination of auditing declaration by the tax control officer, section 3 B (3). 8. "

4. I Section 54 (1). 1, no. 4, the following shall be inserted after ' transactions ` shall mean ' or auditors ' declarations `.

§ 10

Law no. 426 of 6. June 2005 on the amendment of corporation tax law and other tax laws (Reduction of corporate tax and globaling principle in the area of taxation), as amended by Section 5 of Act 5. 1182 of 12. In December 2005, Section 14 of Law No 343 of 18. April 2007 and section 6 of the law. 344 of 18. April 2007, the following changes are made :

1. I Section 15 (3). 8, 5. pkt., the section ' s section 15 ` shall be replaced by : 'corporate tax havens'.

§ 11

Paragraph 1. The law shall enter into force on 1. July 2012, cf. however, paragraph 1 10.

Paragraph 2. § 1, no. 1, 2, and 5, section 2, no. 7, 11, 13, 15 and 18, corporate tax havens. 3, as drawn up by the section 2 of this law. 16, section 4, no. 2, 3, 5 and 7, section 6, nr. 1, and section 10, shall have effect on income commencing on 1. July 2012 or later.

Paragraph 3. § 2, nr. 2, 4-6 and 9, and § 5, nr. 2, and 4-6, have effect on income commencing on 1. July 2012 or later. However, the taxable person may choose to make the rules in section 2. 2, 4-6 and 9, and § 5, nr. 2 and 4-6 shall also have an impact on past income, however, at the earliest for the 2012 income year.

Paragraph 4. Corporate Tax Code Section 31 (3). 4, as drawn up by the section 2 of this law. Sixteen, and section 4, no. 4, has effect on restructuring, adopted on 1. July 2012 or later.

Paragraph 5. § 2, nr. On 17 and 19, the effect on revenue commencing on 1 shall be commended. July 2012 or later. Inserting a company request for reorganization of income is 1. July 2012 or later, so that the 2012 income will begin before 1. In July 2012, the income year shall be deemed to have started on 1. July 2012 or later.

Paragraph 6. § 4, no. 6, has effect of concentrations with the merger date on 1. January 2012 or later.

Paragraph 7. § 5, nr. 7, has effect on tax payments due to payment on 1. July 2012 or later.

Paragraph 8. § 5, nr. 8, has effect on requests for the repayment of income tax, which is not determined by the customs and tax authorities at the latest 30. June 2012. This applies regardless of the fact that the withholding of the source tax has occurred before 1. July 2012.

Niner. 9. § 6, nr. 2, shall have effect on bankruptcy income where the bankruptcy decree is said on 1. July 2012 or later.

Paragraph 10. § 8, nr. 1, 2 and 4, and section 9, nr. 2-4, enter into force on 1 1. January 2013.

Givet at the Christiansborg Castle, the 18s. June 2012

Under Our Royal Hand and Segl

MARGRETHE R.

/ Thor Möger Pedersen