Savings Directive
The European Union Savings Directive (EUSD), formally Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments, was a directive of the European Union enacted to implement the European Union withholding tax, requiring member states to provide other member states with information on interest paid to achieve effective taxation of the payments in the member state where the taxpayer is resident for tax purposes. It was an anti-tax evasion measure, similar to FATCA. It was repealed on 10 November 2015, in favor of Directive 2014/107/EU.
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Savings Directive
The European Union Savings Directive (EUSD), formally Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments, was a directive of the European Union enacted to implement the European Union withholding tax, requiring member states to provide other member states with information on interest paid to achieve effective taxation of the payments in the member state where the taxpayer is resident for tax purposes. It was an anti-tax evasion measure, similar to FATCA. It was repealed on 10 November 2015, in favor of Directive 2014/107/EU.
has abstract
De Europese Spaarrichtlijn (20 ...... e van de woonstaatheffing toe.
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Die Richtlinie 2003/48/EG des ...... en Unterstützung verpflichtet.
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La Directive 2003/48/CE du Con ...... roger la directive 2003/48/EC.
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The European Union Savings Dir ...... avor of Directive 2014/107/EU.
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34,281,783
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1,009,729,271
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commenced
2005-07-01
CommProp
C 270 E, 2001-09-25, p. 259
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ESCOpin
C 48, 2002-02-21, p. 55
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eurlextag
CELEX:32003L0048:EN:HTML
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Linktext
made
2003-06-03
madeunder
Art. 94
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number
OJref
L 157, 2003-06-26, p. 38
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ParlOpin
C 47 E, 2003-02-27, p. 553
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replacedby
Directive 2014/107/EU
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status
Repealed
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title
Council Directive on taxation of savings income in the form of interest payments
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type
Directive
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wikiPageUsesTemplate
hypernym
comment
De Europese Spaarrichtlijn (20 ...... van kracht sinds 1 juli 2005.
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Die Richtlinie 2003/48/EG des ...... Quellensteuerabzug getroffen.
@de
La Directive 2003/48/CE du Con ...... sont des personnes physiques.
@fr
The European Union Savings Dir ...... avor of Directive 2014/107/EU.
@en
label
Directive 2003/48/CE
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Europese Spaarrichtlijn
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Richtlinie 2003/48/EG im Bereich der Besteuerung von Zinserträgen
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Savings Directive
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