Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
- In force
- CELEX number: 32003L0049
- Official Journal: JOL_2003_157_R_0049_01
- Form: Directive
- Procedure number: 1998/0087(CNS), 1998/0087/CNS
- Languages:
- bg
- cs
- da
- de
- el
- en
- et
- fi
- fr
- hr
- hu
- it
- lv
- lt
- mt
- nl
- pl
- pt
- ro
- sk
- sl
- es
- sv
Dates
Date of document: - June 3, 2003
- June 26, 2003
- June 26, 2003
- Entry into force - Date pub. See Art 10
- January 1, 2004
- At the latest See Art 7.1
Modified by
Modified by:
- 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 - detail
- COUNCIL DIRECTIVE 2004/76/EC OF 29.4.2004 AMENDING DIRECTIVE 2003/49/EC AS REGARDS THE POSSIBILITY FOR CERTAIN MEMBER STATES TO APPLY TRANSITIONAL PERIODS FOR THE APPLICATION OF A COMMON SYSTEM OF TAXATION APPLICABLE TO INTEREST AND ROYALTY PAYMENTS MADE BETWEEN ASSOCIATED COMPANIES OF DIFFERENT MEMBER STATES - 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 - detail
- Council Directive 2013/13/EU of 13 May 2013 adapting certain directives in the field of taxation, by reason of the accession of the Republic of Croatia - detail
Modifies
Affected by case
- Judgment of the Court (Grand Chamber) of 26 February 2019. N Luxembourg 1 and Others v Skatteministeriet. Requests for a preliminary ruling from the Østre Landsret and Vestre Landsret. Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States — Directive 2003/49/EC — Beneficial owner of the interest and royalties — Article 5 — Abuse of rights — Company established in a Member State and paying to an associated company established in another Member State interest all or almost all of which is then transferred outside the European Union — Subsidiary subject to an obligation to withhold tax on the interest at source. Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16.
- A03LA
- A05
- A01P1
- A01P4
- Judgment of the Court (Grand Chamber) of 26 February 2019. Skatteministeriet v T Danmark and Y Denmark Aps. Requests for a preliminary ruling from the Østre Landsret. Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Exemption of the profits distributed by companies of a Member State to companies of other Member States — Beneficial owner of the distributed profits — Abuse of rights — Company established in a Member State and paying to an associated company established in another Member State dividends all or almost all of which are then transferred outside the European Union — Subsidiary subject to an obligation to withhold tax on the profits at source. Joined Cases C-116/16 and C-117/16.
- A05
- A01P4
- A03LA
- A01P1
- Judgment of the Court (Third Chamber) of 21 July 2011. Scheuten Solar Technology GmbH v Finanzamt Gelsenkirchen-Süd. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Taxation - Directive 2003/49/EC - Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States - Business tax - Determination of the basis of assessment. Case C-397/09.
- A01P1
- Judgment of the Court (Fifth Chamber) of 24 February 2022. 'Viva Telecom Bulgaria' EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia. Request for a preliminary ruling from the Varhoven administrativen sad. Reference for a preliminary ruling – Taxation – Withholding tax on notional interest on an interest-free loan granted to a resident subsidiary by a non-resident parent company – Directive 2003/49/EC – Payments of interest between associated companies of different Member States – Article 1(1) – Exemption from withholding tax – Article 4(1)(d) – Exclusion of certain payments – Directive 2011/96/EU – Corporation tax – Article 1(1)(b) – Distribution of profits by a resident subsidiary to its non-resident parent company – Article 5 – Exemption from withholding tax – Directive 2008/7/EC – Raising of capital – Article 3 – Contributions of capital – Article 5(1)(a) – Indirect tax exemption – Articles 63 and 65 TFEU – Free movement of capital – Taxation of the gross amount of notional interest – Recovery procedure for the purposes of the deduction of expenses related to the grant of the loan and a possible refund – Difference in treatment – Justification – Balanced allocation of the power to impose taxes between the Member States – Effective collection of tax – Combating of tax avoidance. Case C-257/20.
- Case C-257/20: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 9 June 2020 — Viva Telekom Bulgaria EOOD v Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika — Sofia
- article 4 paragraph 1 point (d)
- Case C-116/16: Request for a preliminary ruling from the Østre Landsret (Denmark) lodged on 25 February 2016 — Skatteministeriet v T Danmark
- article 1 paragraph 1
- article 1 paragraph 4
- Case C-115/16: Request for a preliminary ruling from the Østre Landsret (Denmark) lodged on 25 February 2016 — N Luxembourg 1 v Skatteministeriet
- article 1 paragraph 4
- article 1 paragraph 1
- article 3
- article 5 paragraph 1
- article 5 paragraph 2
- Case C-299/16: Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 26 May 2016 — Z Denmark ApS v Skatteministeriet
- article 3
- article 5 paragraph 1
- article 5 paragraph 2
- article 1 paragraph 1
- article 1 paragraph 4
- Case C-682/16: Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 30 December 2016 — BEI ApS v Skatteministeriet
- article 5 paragraph 2
- article 5
- article 1 paragraph 4
- article 5 paragraph 1
- article 3
- article 1 paragraph 1
- Case C-119/16: Request for a preliminary ruling from the Østre Landsret (Denmark) lodged on 25 February 2016 — C Danmark I v Skatteministeriet
- article 1 paragraph 1
- article 3
- article 1 paragraph 4
- article 1 paragraph 5
- article 5 paragraph 2
- Case C-118/16: Request for a preliminary ruling from the Østre Landsret (Denmark) lodged on 25 February 2016 — X Denmark A/S v Skatteministeriet
- article 3
- article 5 paragraph 1
- article 5 paragraph 2
- article 1 paragraph 1
- article 1 paragraph 4
- Case C-117/16: Request for a preliminary ruling from the Østre Landsret (Denmark) lodged on 25 February 2016 — Skatteministeriet v Y Denmark Aps
- article 1 paragraph 1
- article 1 paragraph 4
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
- EU Member State
- Elimination of double taxation
- Company law
- Firm governed by commercial law
- Double taxation
- Approximation of laws
- Taxation
- Transnational corporation
- Group of companies
- Corporation tax
- Interest
- Deduction at source