the transfer from a Member State to another Member State of the registered office of a (*) The technical adaptation work has resulted in the following being presented by the Commission to the Council In Article 3 (1)(a) - substitute a comma for the word "and" - add after the word "Netherlands" : "United Kingdom, Irish, Danish and Norwegian" - in the first indented paragraph, add after the words : "naamloze vennootschap": "companies incorporated with limited liability, companies with limited liabilty which are formed and registered under the Companies Acts or the Joint Stock Companies Acts or which are incorporated by charter or private Act of Parliament, Aktieselskab, Aksjeselskap." - in the second indented paragraph, add after the words "commanditaire vennootschap op aandelen": "Kommandit-aktieselskab, Kommandittaksjeselskap". company, firm, association or legal person, whose effective centre of management is in a third country and which is considered in the latter Member State, for the purposes of charging capital duty, as a capital company, but is not so considered in the other Member State.
prenos registriranega sedeža družbe, podjetja, združenja ali pravne osebe, ki ima sedež dejanske uprave v tretji državi, iz države članice v drugo državo članico, ki se v tej drugi državi članici za namene obračunavanja dajatve na kapital šteje za kapitalsko družbo, ne šteje pa se za kapitalsko družbo v prvi državi članici.