{
  "url": "https://openlegislation.uk/eu-directive-2003-48",
  "json_url": "https://openlegislation.uk/eu-directive-2003-48.json",
  "id": "eudr/2003/48",
  "title": "Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (repealed)",
  "short_title": "Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments",
  "long_title": "Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (repealed)",
  "citation": "EU Directive 2003/48",
  "type": "eudr",
  "year": "2003",
  "number": "48",
  "version": "current",
  "date": "2003-06-03",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-directive-2003-48/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "INTRODUCTORY PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Aim",
      "url": "https://openlegislation.uk/eu-directive-2003-48/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/I"
    },
    {
      "path": "article/1a",
      "kind": "article",
      "number": "1a",
      "heading": "Definitions of certain terms",
      "url": "https://openlegislation.uk/eu-directive-2003-48/article-1a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/I"
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Definition of beneficial owner",
      "url": "https://openlegislation.uk/eu-directive-2003-48/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/I"
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Identity and residence of beneficial owners",
      "url": "https://openlegislation.uk/eu-directive-2003-48/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/I"
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Paying agents",
      "url": "https://openlegislation.uk/eu-directive-2003-48/article-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/I"
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Definition of competent authority",
      "url": "https://openlegislation.uk/eu-directive-2003-48/article-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/I"
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Definition of interest payment",
      "url": "https://openlegislation.uk/eu-directive-2003-48/article-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/I"
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Territorial scope",
      "url": "https://openlegislation.uk/eu-directive-2003-48/article-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/I"
    },
    {
      "path": "chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "EXCHANGE OF INFORMATION",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "Information reporting by the paying agent",
      "url": "https://openlegislation.uk/eu-directive-2003-48/article-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/II"
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "Automatic exchange of information",
      "url": "https://openlegislation.uk/eu-directive-2003-48/article-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/II"
    },
    {
      "path": "chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "TRANSITIONAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "Transitional period",
      "url": "https://openlegislation.uk/eu-directive-2003-48/article-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III"
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": "Withholding tax",
      "url": "https://openlegislation.uk/eu-directive-2003-48/article-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III"
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": "Revenue sharing",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III"
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": "Exceptions to the withholding tax procedure",
      "url": "https://openlegislation.uk/eu-directive-2003-48/article-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III"
    },
    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": "Elimination of double taxation",
      "url": "https://openlegislation.uk/eu-directive-2003-48/article-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III"
    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": "Negotiable debt securities",
      "url": "https://openlegislation.uk/eu-directive-2003-48/article-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III"
    },
    {
      "path": "chapter/IV",
      "kind": "chapter",
      "number": "IV",
      "heading": "MISCELLANEOUS AND FINAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": "Other withholding taxes",
      "url": "https://openlegislation.uk/eu-directive-2003-48/article-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/IV"
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": "Transposition",
      "url": "https://openlegislation.uk/eu-directive-2003-48/article-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/IV"
    },
    {
      "path": "article/18",
      "kind": "article",
      "number": "18",
      "heading": "Review",
      "url": "https://openlegislation.uk/eu-directive-2003-48/article-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/IV"
    },
    {
      "path": "article/18a",
      "kind": "article",
      "number": "18a",
      "heading": "Implementing measures",
      "url": "https://openlegislation.uk/eu-directive-2003-48/article-18a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/IV"
    },
    {
      "path": "article/18b",
      "kind": "article",
      "number": "18b",
      "heading": "Committee",
      "url": "https://openlegislation.uk/eu-directive-2003-48/article-18b",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/IV"
    },
    {
      "path": "article/19",
      "kind": "article",
      "number": "19",
      "heading": "Entry into force",
      "url": "https://openlegislation.uk/eu-directive-2003-48/article-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/IV"
    },
    {
      "path": "article/20",
      "kind": "article",
      "number": "20",
      "heading": "Addressees",
      "url": "https://openlegislation.uk/eu-directive-2003-48/article-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/IV"
    },
    {
      "path": "annex/I",
      "kind": "annex",
      "number": "I",
      "heading": "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)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/I/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Entities 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):",
      "url": "https://openlegislation.uk/eu-directive-2003-48/annex-I/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
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      "path": "annex/I/division/2",
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      "number": "2",
      "heading": "Entities 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):",
      "url": "https://openlegislation.uk/eu-directive-2003-48/annex-I/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
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      "heading": "Indicative 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)",
      "url": "https://openlegislation.uk/eu-directive-2003-48/annex-II",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/III",
      "kind": "annex",
      "number": "III",
      "heading": "LIST OF RELATED ENTITIES REFERRED TO IN ARTICLE 15",
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      "extent": "E+W+S+N.I.",
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    },
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      "path": "annex/IV",
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      "heading": "LIST OF ITEMS FOR STATISTICAL PURPOSES TO BE PROVIDED ANNUALLY BY MEMBER STATES TO THE COMMISSION",
      "url": null,
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    },
    {
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      "number": "1",
      "heading": "Economic items",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
      "path": "annex/IV/division/1/division/1.1",
      "kind": "division",
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    {
      "path": "annex/IV/division/1/division/1.2",
      "kind": "division",
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      "heading": "Amount of interest payments/sales proceeds:",
      "url": "https://openlegislation.uk/eu-directive-2003-48/annex-IV/division-1/division-1.2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
      "path": "annex/IV/division/1/division/1.3",
      "kind": "division",
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      "heading": "Beneficial owner:",
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      "affecting": "eudr/2015/2060",
      "affecting_title": "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",
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    }
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}