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Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (repealed)

EU Directive 2003/48 · Adopted 3 June 2003 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Council Directive 2003/48/EC

of 3 June 2003

on taxation of savings income in the form of interest payments (repealed)

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Annotations to the whole text

Textual amendments

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Repealed by Council Directive (EU) 2015/2060 of 10 November 2015 repealing Directive 2003/48/EC on taxation of savings income in the form of interest payments.

Contents

  1. Chapter I: INTRODUCTORY PROVISIONS Repealed
  2. 1Aim Repealed
  3. 1aDefinitions of certain terms Repealed
  4. 2Definition of beneficial owner Repealed
  5. 3Identity and residence of beneficial owners Repealed
  6. 4Paying agents Repealed
  7. 5Definition of competent authority Repealed
  8. 6Definition of interest payment Repealed
  9. 7Territorial scope Repealed
  10. Chapter II: EXCHANGE OF INFORMATION Repealed
  11. 8Information reporting by the paying agent Repealed
  12. 9Automatic exchange of information Repealed
  13. Chapter III: TRANSITIONAL PROVISIONS Repealed
  14. 10Transitional period Repealed
  15. 11Withholding tax Repealed
  16. 12Revenue sharing Repealed
  17. 13Exceptions to the withholding tax procedure Repealed
  18. 14Elimination of double taxation Repealed
  19. 15Negotiable debt securities Repealed
  20. Chapter IV: MISCELLANEOUS AND FINAL PROVISIONS Repealed
  21. 16Other withholding taxes Repealed
  22. 17Transposition Repealed
  23. 18Review Repealed
  24. 18aImplementing measures Repealed
  25. 18bCommittee Repealed
  26. 19Entry into force Repealed
  27. 20Addressees Repealed
  28. Annex I: Indicative list of categories of entities and legal arrangements which are considered to be not subject to effective taxation, for the purposes of Article 2(3) Repealed
  29. 1Entities and legal arrangements whose place of establishment or place of effective management is in a country or jurisdiction outside the territorial scope of this Directive as defined in Article 7 and which is different from those listed in Article 17(2): Repealed
  30. 2Entities and legal arrangements whose place of establishment or place of effective management is in a country or jurisdiction listed in Article 17(2), to which Article 2(3) applies pending the adoption by the country or jurisdiction concerned of provisions equivalent to those of Article 4(2): Repealed
  31. Annex IIIndicative list of categories of entities and legal arrangements which are considered to be not subject to effective taxation, for the purposes of Article 4(2) Repealed
  32. Annex IIILIST OF RELATED ENTITIES REFERRED TO IN ARTICLE 15 Repealed
  33. Annex IV: LIST OF ITEMS FOR STATISTICAL PURPOSES TO BE PROVIDED ANNUALLY BY MEMBER STATES TO THE COMMISSION Repealed
  34. Economic items Repealed
  35. 1.1Withholding tax: Repealed
  36. 1.2Amount of interest payments/sales proceeds: Repealed
  37. 1.3Beneficial owner: Repealed
  38. 1.4Paying agents: Repealed
  39. 1.5Paying agents upon receipt: Repealed
  40. Technical items Repealed
  41. 2.1Records: Repealed
  42. 2.2Processed/corrected records: Repealed
  43. Optional items: Repealed
  44. 3.1Division 3.1 Repealed
  45. 3.2Division 3.2 Repealed
  46. 3.3Division 3.3 Repealed

1AimF1

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1aDefinitions of certain termsF1

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2Definition of beneficial ownerF1

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3Identity and residence of beneficial ownersF1

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4Paying agentsF1

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5Definition of competent authorityF1

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6Definition of interest paymentF1

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7Territorial scopeF1

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8Information reporting by the paying agentF1

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9Automatic exchange of informationF1

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10Transitional periodF1

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11Withholding taxF1

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12Revenue sharingF1

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13Exceptions to the withholding tax procedureF1

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14Elimination of double taxationF1

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15Negotiable debt securitiesF1

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16Other withholding taxesF1

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17TranspositionF1

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18ReviewF1

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18aImplementing measuresF1

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18bCommitteeF1

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19Entry into forceF1

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20AddresseesF1

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1Entities and legal arrangements whose place of establishment or place of effective management is in a country or jurisdiction outside the territorial scope of this Directive as defined in Article 7 and which is different from those listed in Article 17(2):F1

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2Entities and legal arrangements whose place of establishment or place of effective management is in a country or jurisdiction listed in Article 17(2), to which Article 2(3) applies pending the adoption by the country or jurisdiction concerned of provisions equivalent to those of Article 4(2):F1

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Annex IIIndicative list of categories of entities and legal arrangements which are considered to be not subject to effective taxation, for the purposes of Article 4(2)F1

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Annex IIILIST OF RELATED ENTITIES REFERRED TO IN ARTICLE 15F1

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1.1Withholding tax:F1

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1.2Amount of interest payments/sales proceeds:F1

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1.3Beneficial owner:F1

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1.4Paying agents:F1

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1.5Paying agents upon receipt:F1

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2.1Records:F1

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2.2Processed/corrected records:F1

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3.1F1

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3.2F1

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3.3F1

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