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
Amendments and corrections
July 1, 2013 Modified by 32013L0013 - detail
January 1, 2007 Modified by 32006L0098 - detail
May 1, 2004 Modified by 32004L0076 - detail
May 1, 2004 Modified by 32004L0066 - detail
June 26, 2003 Entry into force - Date pub. See Art 10
Consolidated texts
July 1, 2013 Modified by
02003L0049-20040501
32004L0066
32004L0076R(01)
02003L0049-20130701
January 1, 2007 Modified by
32003L0049
02003L0049-20040501
32006L0098
02003L0049-20070101
May 1, 2004 Modified by
32003L0049
32004L0066
32004L0076
02003L0049-20040501
June 26, 2003 Date of publication 32003L0049