residual entity

Bulgarian translation: предприятия за колективно инвестиране без самостоятелна правосубектност

17:12 Feb 16, 2010
English to Bulgarian translations [PRO]
Law/Patents - Law: Taxation & Customs / legal terms
English term or phrase: residual entity
A residual entity is defined as a person or undertaking resident in a Member State to which the interest payment is made for the benefit of a beneficial owner or for which the interest payment is secured for the benefit of a beneficial owner, unless the person making the payment is satisfied on the basis of evidence produced by the person or undertaking that the person or undertaking is either:
(a) a legal person (not being an individual) other than the legal persons referred to in Article 4.5 of the Directive;
(b) a person within the charge to corporation tax or within the charge to a tax in a Member State of the European Communities other than the State which corresponds to corporation tax in the State; or
(c) is an undertaking for collective investment in transferable securities recognised as such under the UCITS Directive (Council Directive 85/611/EEC of 20 December 1985).
natasha stoyanova
Bulgaria
Local time: 22:12
Bulgarian translation:предприятия за колективно инвестиране без самостоятелна правосубектност
Explanation:
Предприятия за колективно инвестиране, различни от ПКИПЦК, които нямат самостоятелна правосубектност (фондове, които не са регистрирани като юридически лица, или „договорни“ фондове и тръстове и т.н.).

http://eur-lex.europa.eu/Notice.do?mode=dbl&lang=en&ihmlang=...

A residual entity is any grouping of individuals (but not companies) e.g. trusts, investment clubs, partnerships etc. .... and who is not:
A company or other legal person; or .... etc.

http://www.revenue.ie/en/practitioner/tax-briefing/63/tb04.h...



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Note added at 15 hrs (2010-02-17 08:47:15 GMT)
--------------------------------------------------

Ето още един цитат: A residual entity is defined by the Savings Directive as an entity which is not:
• a legal person, etc.

www.bankservicesinternational.com/forms/Fiscal text.doc
Selected response from:

Tatiana Dimitrova
Local time: 22:12
Grading comment
Thanks a lot.
4 KudoZ points were awarded for this answer



Summary of answers provided
5(специален) остатъчен фонд, (за управлението на който отговаря физическо или юридическо лице)
Andrei Vrabtchev
4предприятия за колективно инвестиране без самостоятелна правосубектност
Tatiana Dimitrova
4правен субект
moskwich


Discussion entries: 2





  

Answers


1 hr   confidence: Answerer confidence 5/5
(специален) остатъчен фонд, (за управлението на който отговаря физическо или юридическо лице)


Explanation:
успех!

http://www.google.bg/search?hl=bg&ei=C-B6S6y6O4T4mgOc8qy6CQ&...

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Note added at 1 hr (2010-02-16 18:20:51 GMT)
--------------------------------------------------

(специален) остатъчен фонд, (за управлението на който отговаря физическо или юридическо лице, намиращо се в страна-членка на Европейския съюз)

http://www.carnegie.ru/en/pubs/books/7747Анализ.pdf

Andrei Vrabtchev
Bulgaria
Local time: 22:12
Native speaker of: Native in BulgarianBulgarian, Native in EnglishEnglish
Notes to answerer
Asker: Благодаря!


Peer comments on this answer (and responses from the answerer)
neutral  4leavedClover: Двата линка показват един и същ текст, от който става ясно, че "residual entity" е "остатъчен фонд"
1 hr
  -> е, и?? нали точно това съм дал като отговор? не разбирам коментара Ви
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
правен субект


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

moskwich
Bulgaria
Local time: 22:12
Native speaker of: Bulgarian
Notes to answerer
Asker: Благодаря!

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7 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
предприятия за колективно инвестиране без самостоятелна правосубектност


Explanation:
Предприятия за колективно инвестиране, различни от ПКИПЦК, които нямат самостоятелна правосубектност (фондове, които не са регистрирани като юридически лица, или „договорни“ фондове и тръстове и т.н.).

http://eur-lex.europa.eu/Notice.do?mode=dbl&lang=en&ihmlang=...

A residual entity is any grouping of individuals (but not companies) e.g. trusts, investment clubs, partnerships etc. .... and who is not:
A company or other legal person; or .... etc.

http://www.revenue.ie/en/practitioner/tax-briefing/63/tb04.h...



--------------------------------------------------
Note added at 15 hrs (2010-02-17 08:47:15 GMT)
--------------------------------------------------

Ето още един цитат: A residual entity is defined by the Savings Directive as an entity which is not:
• a legal person, etc.

www.bankservicesinternational.com/forms/Fiscal text.doc

Tatiana Dimitrova
Local time: 22:12
Native speaker of: Bulgarian
PRO pts in category: 4
Grading comment
Thanks a lot.
Notes to answerer
Asker: Благодаря много. и аз попаднах на тази Директива, но нещо не ми стана много ясно.


Peer comments on this answer (and responses from the answerer)
neutral  Andrei Vrabtchev: вижте определението в контекста "A residual entity is defined as a person or undertaking resident in a Member State", т.е. това противоречи на Вашето определение "без самостоятелна правосубектност" или "who is not A company or other legal person"
7 hrs
  -> Определението в контекста продължава с "unless the person making the payment is satisfied ... that the person or undertaking is either: (a) a legal person etc. " Определението, което давам "not a legal person" е цитат от сайта, който съм посочила.
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