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beneficial owner

Slovak translation: bezprostredný vlastník / konečný príjemca / užívateľ


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:beneficial owner
Slovak translation:bezprostredný vlastník / konečný príjemca / užívateľ
Entered by: Igor Liba
Options:
- Contribute to this entry
- Include in personal glossary

19:29 May 27, 2008
English to Slovak translations [PRO]
Bus/Financial - Law: Taxation & Customs
English term or phrase: beneficial owner
IF the interest and other income payments resulting from the notes are paid to individuals who are residents of other EU Member States and are considered as beneficial owners of such payments, no withholding tax applies.
babu82
bezprostredný vlastník
Explanation:
dokument EU http://eur-lex.europa.eu/Notice.do?mode=dbl&lang=sk&ihmlang=...

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Note added at 14 mins (2008-05-27 19:43:46 GMT)
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článok 12 dokumentu

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Note added at 9 hrs (2008-05-28 05:14:09 GMT)
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dal by sa tu použiť aj výraz "KONEČNÝ PRÍJEMCA (takýchto platieb"
viď. napr. § 13 ods. 2 http://www.porada.sk/t6023-zakon-o-dani-z-prijmov-od-1-1-200...
Selected response from:

Igor Liba
Slovakia
Local time: 22:30
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
3užívateľSvetD
3 -1bezprostredný vlastník
Igor Liba


  

Answers


12 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): -1
bezprostredný vlastník


Explanation:
dokument EU http://eur-lex.europa.eu/Notice.do?mode=dbl&lang=sk&ihmlang=...

--------------------------------------------------
Note added at 14 mins (2008-05-27 19:43:46 GMT)
--------------------------------------------------

článok 12 dokumentu

--------------------------------------------------
Note added at 9 hrs (2008-05-28 05:14:09 GMT)
--------------------------------------------------

dal by sa tu použiť aj výraz "KONEČNÝ PRÍJEMCA (takýchto platieb"
viď. napr. § 13 ods. 2 http://www.porada.sk/t6023-zakon-o-dani-z-prijmov-od-1-1-200...


    Reference: http://eur-lex.europa.eu/Notice.do?mode=dbl&lang=sk&ihmlang=...
Igor Liba
Slovakia
Local time: 22:30
Native speaker of: Native in SlovakSlovak
PRO pts in category: 31

Peer comments on this answer (and responses from the answerer)
disagree  František Tomášik: vlastník požitkov - smernica Rady 2003/48/ES
9 hrs
  -> Stanovisko Európskej centrálnej banky - "bezprostredný vlastník", iné dokumenty uvádzajú "Konečný príjemca" ;-)
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14 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
užívateľ


Explanation:
a sú považovaní za užívateľov týchto platieb

beneficial owner = beneficiát, užívateľ, vlasntník pôžitkov according to the Dictionary of Law by Chorvátová and Mokráň

SvetD
Local time: 21:30
Native speaker of: Native in SlovakSlovak
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Changes made by editors
Jun 2, 2008 - Changes made by Igor Liba:
Created KOG entryKudoZ term => KOG term


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