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
Basic information
Dates Date of document:
  • March 24, 2014
Date of publication:
  • April 15, 2014
Date of effect:
  • April 15, 2014
    • Entry into force - Date pub. See Art 3
Date of transposition:
  • January 1, 2016
    • At the latest See Art 2
Date of end of validity:
Modified by
Modifies
Modifies:
Affected by case
Legal basis
  • Consolidated version of the Treaty on the Functioning of the European Union PART THREE - UNION POLICIES AND INTERNAL ACTIONS TITLE VII - COMMON RULES ON COMPETITION, TAXATION AND APPROXIMATION OF LAWS Chapter 3 - Approximation of laws Article 115 (ex Article 94 TEC)
EuroVoc Vocabulary
  • Taxation
  • Tax system
  • Disclosure of information
  • Tax on investment income
  • Income tax
  • Interest
  • Savings