Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments Basic information Dates Date of document: Date of publication: Date of effect: July 16, 2003 Entry into force - Date pub. + 20 See Art 19 Date of transposition: December 31, 2003 At the latest See Art 17.1 Date of end of validity: Modified by Modified by: 2004/587/EC: Council Decision of 19 July 2004 on the date of application of Directive 2003/48/EC on taxation of savings income in the form of interest payments
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detail Council Directive 2006/98/EC of 20 November 2006 adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania
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detail Council Directive 2014/48/EU of 24 March 2014 amending Directive 2003/48/EC on taxation of savings income in the form of interest payments
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detail Council Directive 2004/66/EC of 26 April 2004 adapting Directives 1999/45/EC, 2002/83/EC, 2003/37/EC and 2003/59/EC of the European Parliament and of the Council and Council Directives 77/388/EEC, 91/414/EEC, 96/26/EC, 2003/48/EC and 2003/49/EC, in the fields of free movement of goods, freedom to provide services, agriculture, transport policy and taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia
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detail Repealed by: Modifies Affected by case Legal basis Treaty establishing the European Community (Nice consolidated version) Part Three: Community policies Title VI: Common rules on competition, taxation and approximation of laws Chapter 3: Approximation of laws Article 94 Article 100 - EC Treaty (Maastricht consolidated version) Article 100 - EEC Treaty EuroVoc Vocabulary Free movement of capital Elimination of double taxation Interest Deduction at source Taxation Approximation of laws Tax system Tax on investment income Free movement of capital Double taxation Legal domicile