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
Basic information
Dates Date of document:
  • April 29, 2004
Date of publication:
  • April 30, 2004
Date of effect:
  • May 1, 2004
    • Entry into force - See Art 3 And 12003T/TTE/02
Date of transposition:
  • May 1, 2004
    • At the latest See Art 2.1 ET Art 3
Modified by
Corrected by:
Modifies
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
  • Approximation of laws
  • Taxation
  • EU Member State
  • Savings
  • Tax
  • Tax system
  • Company law
  • Transitional period (EU)
  • Interest
  • Tax on income
  • Group of companies
  • Elimination of double taxation