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In accordance with the decision of the Parliament:
This law makes the taxation of dividends received from the European Economic Area compatible with Articles 56 and 58 of the Treaty establishing the European Community. International double taxation shall be abolished by the removal of the amount corresponding to the excess of the tax paid to the taxable person in a separate procedure under the separate procedure as set out below.
Law applicable to the law on corporation tax (1232/1988) Within the meaning of Article 2 (1) of the Act on the refund of corporation tax resident in the European Economic Area, in the form of tax years 1998-2004, which has been the income tax law (1535/1992) , the Law on the Taxation of Business (360/1968) Or the income tax law of the farm (543/1967) , and which has not justified the credit of corporation tax within the meaning of Article 4 of the Law on corporation tax.
Article 2 of the Directive on the common system of taxation applicable to parent companies and subsidiaries of different Member States (90/435/EEC), as a company resident in the European Economic Area, is regarded as a company Or similar company residing in a Member State other than the Member State of the European Union.
The law shall not apply to dividends from the European Economic Area, which is taxable income.
On the basis of the dividend income referred to in Article 2, the Osingonbeneficiary is refunded from the tax paid in Finland for the 1998-2004 tax year ( Paid tax, ) The amount which exceeds the tax on dividends received by the beneficiary in each tax year and the amount of the tax credited to the income tax ( Census tax ) Quantity.
The amount of the levy shall be equal to the amount corresponding to 28 % of the tax years 1998 to 1999 and 29 % of the amount of the dividend listed in the tax year 2000 to 2004, minus the same result in a guest By the amount credited in the tax year in the tax year.
An amount equal to 28 % of the sum of the tax year 1998-99 and 29 % of the total amount of the tax credit received in the tax years from 2000 to 2004, minus the amount of the corporation tax deductible for the benefit of the dividend, is considered to be equivalent to 28 %. By the amount of compensation. The corporate tax credit shall be calculated by multiplying the acquisition by the beneficiary of the corporation tax of the company which shares the dividend within the meaning of Article 4. The amount of the tax paid in the tax year in the tax year paid in the tax year in a foreign country is deducted from the tax. The tax paid in a foreign country shall be reduced by no more than the amount corresponding to the calculated tax on dividends received from the same State.
The company tax is calculated on the basis of the income tax paid by the company distributing the dividend in the tax year ( Tax year tax ), the total amount of the dividend released from the same tax year ( Total number of dividends ) And the non-use of the previous tax year ( Unused tax ) Based on. If the State of residence of the company sharing Finland and the dividend has a double taxation agreement, the tax year tax means the taxes paid by the company on the income of the company to which the contract applies.
The corporation tax is calculated in such a way that the tax year of the tax year is taken into account for a maximum of 7/18 tax years between 1997 and 1999 and 29/71 from the tax years 2000 to 2004, from the total amount of the dividend to be allocated from each tax year to be distributed. If the tax year tax is higher than the ceiling, the excess amount shall be taken into account for the following years as an unused tax. If the tax year tax is lower than the ceiling, the unused tax on the previous tax year shall be taken into account as an addition to the tax year tax until the tax is equal to the amount not more than the tax year in question.
The corporate tax credit is obtained by dividing the corporation tax referred to above by the total amount of the dividend decided on the company's tax year. The tax credit for corporation tax is determined from the tax year 1997. The tax authority acquires the necessary information on the tax year tax for the determination and distribution of the tax year.
If the tax authority does not have information on the tax year tax or the total amount of the dividend, the corporation tax credit is 7/18 from the tax years 1997-99 and 29/71 from the tax years 2000 to 2004 for the total amount of the dividend.
If the taxable person shows that the company distributing the dividend has an unused tax within the meaning of Article 4 (2) for tax years prior to 1997, the unused tax shall be taken into account for the tax year of the following tax years as an addition to the tax year at 10 From the year preceding the tax year before the tax year, until the tax is equal to the amount not exceeding the tax year in question. Unused tax is not taken into account for the fiscal year 1989. For the purposes of calculating the tax year for the tax year prior to 1997, the tax year for the tax year shall not exceed the amount corresponding to the percentage of the Community income tax rate applied in the tax year in Finland to be distributed over the tax year. Total amount.
If the amount of the tax paid in a foreign country referred to in Article 3 (3) is not entirely credited to the income from the same State, the amount of the tax deducted ( Unused foreign tax credit ) Deduct from the calculation of the dividends received from the same State from the calculation of the dividends received from the same State. Unused foreign tax credit shall be deducted in the following tax year, in so far as the imputed tax is deduced from the deduction of taxes paid in favour of the tax credit for the following tax year in a foreign country After remaining.
Unauthorised foreign tax rebates in the tax year 2004 will be deducted from the abolition of international double taxation (1552/1995) In the manner prescribed.
The Community shall not be taxed at a higher rate of income tax on the Community tax year. The amount of the tax retained shall be subject to the provisions of Article 5 (a) and 5 (a) of the Act on the Compensation of Company Tax and repealing the Law on corporation tax (725/2004) .
The decision on the tax return is taken by the tax administration. The refund shall be carried out immediately after the decision has been taken.
On the basis of the annual declaration received by the tax authority, a tax within the meaning of this Act shall be returned to the natural person and to the domestic estate of the taxable person. The decision to refund the tax must be taken by 31 December 2006 at the latest. The decision shall be sent to the taxable person for information as provided for in the Tax Procedure Act.
If, at the same time, in the case referred to in paragraph 1, there is a review of the taxable person's tax procedure, a separate decision shall not be taken.
A natural person and a domestic estate which has not been repatriated in accordance with Article 9 may claim reimbursement of the tax on dividends received. The application for reimbursement shall be made from the tax on dividends received from 1998 to 2000 at the latest on 30 April 2007. The repayment of the tax on dividends received from 2001 to 2004 may be claimed within five years from the beginning of the year following the end of the taxable person's tax.
The written application shall be submitted to the tax administration. The application shall contain a statement of the amounts of the dividends referred to in Article 2 and the withholding tax levied on dividends in the tax year, as well as information on the names and places of residence of the companies distributing the dividends. (11.06.2010/521)
The tax returned to the Community under this Act shall be returned upon application. The application shall comply with the provisions of paragraphs 1 and 2.
Where a taxable person has made or does in accordance with this law in accordance with the law on the taxation procedure, the objection shall be treated as a refund application. No separate decision is given to the requirement of amendment.
The decision adopted pursuant to this law may be amended and the decision adopted may be amended as provided for by the Law on the Tax Procedure.
The taxable amount shall be remunerated at the rate of the refund rate and the return on the Community interest rate under the tax procedure law.
The tax to be returned under this law shall be subject to the provisions of the tax law (2006) And the provisions and provisions adopted pursuant thereto.
The tax deducted shall be deducted from the tax (152/1998) In the case of accounts payable to the State. The taxable amount to be returned shall not be included in the distributions under the conditions of payment of the tax beneficiaries.
This Act shall enter into force on 15 August 2005.
THEY 57/2005 , VaVM 18/2005, EV 89/2005This Act shall enter into force on 1 September 2010.
THEY 288/2009 , VaVM 12/2010, EV 37/2010
