Traduction de «Self-accounting institute » (Anglais → Français) :

If the self-certification establishes that the Account Holder is resident for tax purposes in a Member State, the Reporting Financial Institution must treat the account as a Reportable Account and the self-certification must also include the Account Holder's TIN with respect to such Member State (subject to paragraph D of Section I) and date of birth.

Where, under the legislation of the Member State which is competent under Title II of Regulation (EC) No 883/2004, no child-raising period is taken into account, the institution of the Member State whose legislation according to Title II of that Regulation was applicable to the person concerned because that person pursues an activity as an employed or self-employed person at the date when, under this legislation, the child-raising period started to be taken into account for the child concerned, shall continue to be responsible for recognising this child-raising period as a child-raising period under its own legislation, as if this child ...[+++]raising took place in its territory. The obligation under paragraph 2 shall not apply if the person concerned is or becomes subject to the legislation of any Member State due to the pursuit of an employed or self-employed activity.

“3. By way of derogation from paragraphs 1 and 2, as far as the unemployed persons covered by Article 65(5)(a) are concerned, the institution of the place of residence shall take into account the salary or professional income received by the person concerned in the Member State to whose legislation he/she was subject during his/her last activity as an employed or self-employed person, in accordance with the Implementing Regulation”.

2. Where, under the legislation of the Member State which is competent under Title II of the basic Regulation, no child-raising period is taken into account, the institution of the Member State whose legislation was applicable to the person concerned, in accordance with Title II of the basic Regulation, on the grounds that he or she was pursuing an activity as an employed or self-employed person at the date when, under that legislation, the child-raising period started to be taken into account for the child concerned, shall remain responsible for taking into account that period as a child-raising period under its own legislation, as if s ...[+++]uch child-raising had taken place in its own territory.

1. Where the legislation of a Member State makes the granting of certain benefits conditional upon the periods of insurance having been completed only in a specific activity as an employed or self-employed person or in an occupation which is subject to a special scheme for employed or self-employed persons, the competent institution of that Member State shall take into account periods completed under the legislation of other Member States only if completed under a corresponding scheme or, failing that, in the same occupation, or where appropriate, in the same activity as an employed or self-employed person.

1. The competent institution of a Member State whose legislation makes the acquisition, retention or recovery of the right to benefits conditional upon the completion of either periods of insurance, of employment or of activity as a self-employed person shall, to the extent necessary, take account of periods of insurance, employment or activity as a self-employed person completed under the legislation of any other Member State as though they were periods of insurance, employment or activity as a self-employed person completed under the legislation which it administers.