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delničarji kolektivnega naložbenega podjema so zavezani nizozemskemu davku od dobička, ki ga razdeli ta podjem.
shareholders in a fiscal investment enterprise are liable to netherlands tax on profits distributed by that enterprise, which is deducted at source by the enterprise when it makes the distribution.
Če kolektivni naložbeni podjem prejema dividende od družb s sedežem v drugih državah, ki so bile obdavčene v teh državah, je ureditev naslednja.
where a fiscal investment enterprise receives dividends from companies established in other countries which have been taxed in those countries, the system is as follows.
"osnovni knp" pomeni kolektivni naložbeni podjem, v katerega deleže ali enote je investiral drug kolektivni naložbeni podjem.
'underlying ciu' means a ciu in the shares or units of which another ciu has invested.
vsako takšno dodelitev pravic do ponovne zasaditve na podlagi takšnega projekta naj bi spremljal tudi polog varščine, ki bi zagotovil, da bo ta podjem tudi izpeljan.
any such grant of replanting rights on the basis of such an undertaking should be accompanied by the lodging of a security to ensure that the undertaking is carried out.
"izdajatelji" pomeni družbe in druge pravne osebe ter kateri koli podjem, katerega prenosljivi vrednostni papirji se javno ponudijo;
´issuers' shall mean companies and other legal persons and any undertakings the transferable securities of which are offered to the public;
predložitveno sodi�če navaja, da se v skladu s to ureditvijo z davkom na dividende ne obdavči kolektivni naložbeni podjem, ampak delničarji tega podjema po razdelitvi njegovega dobička.
the referring court states that, under this scheme, it is not the fiscal investment enterprise which is taxed on the dividends it receives but, following the distribution of its profits, its shareholders.
vendar če je udeleženi investitor poslovni podjem kot takšen, so prejemki vključeni v obdavčljivi dohodek, za katerega velja 33-odstotna davčna stopnja.
however, if the participating investor is a business undertaking acting as such, the revenue received is included in its taxable income subject to the 33 % rate of tax.
"enote kolektivnih naložbenih odjemov" pomeni prenosljive vrednostne papirje, ki jih izda kolektivni naložbeni podjem in ki pomenijo pravico udeleženca v tem podjemu do sredstev takšnega podjema;
´units of a collective investment undertaking' shall mean transferable securities issued by a collective investment undertaking representing the rights of the participants in such an undertaking over its assets;
za namene prvega pododstavka odstavka 1, izračun prostega obtoka delnice izključuje kapitalske deleže, ki presegajo 5 % skupnih glasovalnih pravic izdajatelja, razen če ima tak kapitalski delež kolektivni naložbeni podjem ali pokojninski sklad.
for the purposes of the first subparagraph of paragraph 1, the calculation of the free float of a share shall exclude holdings exceeding 5 % of the total voting rights of the issuer, unless such a holding is held by a collective investment undertaking or a pension fund.
"enote kolektivnega naložbenega podjema" pomeni vrednostni papirji, ki jih izda kolektivni naložbeni podjem, in predstavljajo pravice udeležencev v takih podjetjih do njegovih sredstev;
"units of a collective investment undertaking" mean securities issued by a collective investment undertaking as representing the rights of the participants in such an undertaking over its assets;