OpenLegislation

Division V TAXATION

United Kingdom

Original text. Later amendments are not shown.

  1. 1Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment.
  2. 2Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
  3. 3Council 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.