For the purposes of this Directive, 'company from a Member State' shall mean any company which:
(a) takes one of the forms listed in the Annex hereto;
(b) according to the tax laws of a Member State is considered to be resident in that State for tax purposes and, under the terms of a double taxation agreement concluded with a third State, is not considered to be resident for tax purposes outside the Community;
(c) moreover, is subject to one of the following taxes, without the possibility of an option or of being exempt:
- impôt des sociétés /vennootschapsbelasting in Belgium,
- selskabsskat in Denmark,
- Körperschaftsteuer in the Federal Republic of Germany,
- φόρος εισοδήματος νομικών προσώπων κερδοκοπικού χαρακτήρα, in Greece,
- impuesto sobre sociedades in Spain,
- impôt sur les sociétés in France,
- corporation tax in Ireland,
- imposta sul reddito delle società in Italy,
- impôt sur le revenu des