Changes to Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
EU Directive 2003/49
Made by Council Directive 2004/76/EC of 29.4.2004 amending Directive 2003/49/EC as regards the possibility for certain Member States to apply transitional periods for the application of a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
| Provision | Change | Made by | In force |
|---|---|---|---|
| Title Art. 6 | replacement | Directive | — |
| Art. 6(1) | replacement | Directive | — |
| Art. 6(3) | replacement | Directive | — |
| Art. 6(2) | replacement | Directive | — |
From legislation.gov.uk's record of changes, the official one: see it there.