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Council Directive 2003/48/EC (repealed)Show full title

Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (repealed)

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  1. Introductory Text

  2. CHAPTER I INTRODUCTORY PROVISIONS

    1. Article 1.Aim

    2. Article 1a.Definitions of certain terms

    3. Article 2.Definition of beneficial owner

    4. Article 3.Identity and residence of beneficial owners

    5. Article 4.Paying agents

    6. Article 5.Definition of competent authority

    7. Article 6.Definition of interest payment

    8. Article 7.Territorial scope

  3. CHAPTER II EXCHANGE OF INFORMATION

    1. Article 8.Information reporting by the paying agent

    2. Article 9.Automatic exchange of information

  4. CHAPTER III TRANSITIONAL PROVISIONS

    1. Article 10.Transitional period

    2. Article 11.Withholding tax

    3. Article 12.Revenue sharing

    4. Article 13.Exceptions to the withholding tax procedure

    5. Article 14.Elimination of double taxation

    6. Article 15.Negotiable debt securities

  5. CHAPTER IV MISCELLANEOUS AND FINAL PROVISIONS

    1. Article 16.Other withholding taxes

    2. Article 17.Transposition

    3. Article 18.Review

    4. Article 18a.Implementing measures

    5. Article 18b.Committee

    6. Article 19.Entry into force

    7. Article 20.Addressees

    1. ANNEX I

      Indicative list of categories of entities and legal arrangements which are considered to be not subject to effective taxation, for the purposes of Article 2(3)

      1. 1. Entities and legal arrangements whose place of establishment or place...

      2. 2. Entities and legal arrangements whose place of establishment or place...

    2. ANNEX II

      Indicative list of categories of entities and legal arrangements which are considered to be not subject to effective taxation, for the purposes of Article 4(2)

      1. . . . . . . . . . ....

    3. ANNEX III

      LIST OF RELATED ENTITIES REFERRED TO IN ARTICLE 15

      1. . . . . . . . . . ....

      2. . . . . . . . . . ....

    4. ANNEX IV

      LIST OF ITEMS FOR STATISTICAL PURPOSES TO BE PROVIDED ANNUALLY BY MEMBER STATES TO THE COMMISSION

      1. 1. Economic items

        1. 1.1. Withholding tax:

        2. 1.2. Amount of interest payments/sales proceeds:

        3. 1.3. Beneficial owner:

        4. 1.4. Paying agents:

        5. 1.5. Paying agents upon receipt:

      2. 2. Technical items

        1. 2.1. Records:

        2. 2.2. Processed/corrected records:

      3. 3. Optional items:

        1. 3.1. . . . . . . . . . ....

        2. 3.2. . . . . . . . . . ....

        3. 3.3. . . . . . . . . . ....

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