Council Directive (EU) 2015/2060 of 10 November 2015 repealing Directive 2003/48/EC on taxation of savings income in the form of interest payments
Basic information
Dates Date of document:
  • November 10, 2015
Date of publication:
  • November 18, 2015
Date of effect:
  • December 8, 2015
    • Entry into force - Date pub. +20 See Art 2
Modified by
Modifies
Repeal:
Implicit repeal:
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
  • European tax cooperation
  • Free movement of capital
  • Tax collection
  • Fraud
  • Cross-frontier data flow
  • Elimination of double taxation
  • Exchange of information
  • Savings
  • Free movement of capital
  • Taxation
  • Approximation of laws
  • Tax on investment income
  • Capital movement
  • Tax evasion
  • Interest