OpenLegislation

Division 1 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):F1

United Kingdom Repealed

Original text. Later amendments are not shown.

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Annotations

Textual amendments

F1

Repealed by Council Directive (EU) 2015/2060 of 10 November 2015 repealing Directive 2003/48/EC on taxation of savings income in the form of interest payments.