Chwilio Deddfwriaeth

Chwiliad Uwch

Council Directive 2003/48/EC (repealed)Dangos y teitl llawn

Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (repealed)

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Legislation originating from the EU

When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.

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Mae hon yn eitem o ddeddfwriaeth sy’n deillio o’r UE

Mae unrhyw newidiadau sydd wedi cael eu gwneud yn barod gan y tîm yn ymddangos yn y cynnwys a chyfeirir atynt gydag anodiadau.Ar ôl y diwrnod ymadael bydd tair fersiwn o’r ddeddfwriaeth yma i’w gwirio at ddibenion gwahanol. Y fersiwn legislation.gov.uk yw’r fersiwn sy’n weithredol yn y Deyrnas Unedig. Y Fersiwn UE sydd ar EUR-lex ar hyn o bryd yw’r fersiwn sy’n weithredol yn yr UE h.y. efallai y bydd arnoch angen y fersiwn hon os byddwch yn gweithredu busnes yn yr UE. EUR-Lex Y fersiwn yn yr archif ar y we yw’r fersiwn swyddogol o’r ddeddfwriaeth fel yr oedd ar y diwrnod ymadael cyn cael ei chyhoeddi ar legislation.gov.uk ac unrhyw newidiadau ac effeithiau a weithredwyd yn y Deyrnas Unedig wedyn. Mae’r archif ar y we hefyd yn cynnwys cyfraith achos a ffurfiau mewn ieithoedd eraill o EUR-Lex. The EU Exit Web Archive legislation_originated_from_EU_p3

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

ANNEXLIST OF RELATED ENTITIES REFERRED TO IN ARTICLE 15

For the purposes of Article 15, the following entities will be considered to be a ‘related entity acting as a public authority or whose role is recognised by an international treaty’:

  • entities within the European Union:

    Belgium

    Vlaams Gewest (Flemish Region)

    Région wallonne (Walloon Region)

    Région bruxelloise/Brussels Gewest (Brussels Region)

    Communauté française (French Community)

    Vlaamse Gemeenschap (Flemish Community)

    Deutschsprachige Gemeinschaft (German-speaking Community)

    Spain

    Xunta de Galicia (Regional Executive of Galicia)

    Junta de Andalucía (Regional Executive of Andalusia)

    Junta de Extremadura (Regional Executive of Extremadura)

    Junta de Castilla-La Mancha (Regional Executive of Castilla-La Mancha)

    Junta de Castilla-León (Regional Executive of Castilla-León)

    Gobierno Foral de Navarra (Regional Government of Navarre)

    Govern de les Illes Balears (Government of the Balearic Islands)

    Generalitat de Catalunya (Autonomous Government of Catalonia)

    Generalitat de Valencia (Autonomous Government of Valencia)

    Diputación General de Aragón (Regional Council of Aragon)

    Gobierno de las Islas Canarias (Government of the Canary Islands)

    Gobierno de Murcia (Government of Murcia)

    Gobierno de Madrid (Government of Madrid)

    Gobierno de la Comunidad Autónoma del País Vasco/Euzkadi (Government of the Autonomous Community of the Basque Country)

    Diputación Foral de Guipúzcoa (Regional Council of Guipúzcoa)

    Diputación Foral de Vizcaya/Bizkaia (Regional Council of Vizcaya)

    Diputación Foral de Alava (Regional Council of Alava)

    Ayuntamiento de Madrid (City Council of Madrid)

    Ayuntamiento de Barcelona (City Council of Barcelona)

    Cabildo Insular de Gran Canaria (Island Council of Gran Canaria)

    Cabildo Insular de Tenerife (Island Council of Tenerife)

    Instituto de Crédito Oficial (Public Credit Institution)

    Instituto Catalán de Finanzas (Finance Institution of Catalonia)

    Instituto Valenciano de Finanzas (Finance Institution of Valencia)

    Greece

    Οργανισμός Τηλεπικοινωνιών Ελλάδος (National Telecommunications Organisation)

    Οργανισμός Σιδηροδρόμων Ελλάδος (National Railways Organisation)

    Δημόσια Επιχείρηση Ηλεκτρισμού (Public Electricity Company)

    France

    La Caisse d'amortissement de la dette sociale (CADES) (Social Debt Redemption Fund)

    L'Agence française de développement (AFD) (French Development Agency)

    Réseau Ferré de France (RFF) (French Rail Network)

    Caisse Nationale des Autoroutes (CNA) (National Motorways Fund)

    Assistance publique Hôpitaux de Paris (APHP) (Paris Hospitals Public Assistance)

    Charbonnages de France (CDF) (French Coal Board)

    Entreprise minière et chimique (EMC) (Mining and Chemicals Company)

    Italy

    Regions

    Provinces

    Municipalities

    Cassa Depositi e Prestiti (Deposits and Loans Fund)

    Portugal

    Região Autónoma da Madeira (Autonomous Region of Madeira)

    Região Autónoma dos Açores (Autonomous Region of Azores)

    Municipalities

  • international entities:

    • European Bank for Reconstruction and Development

    • European Investment Bank

    • Asian Development Bank

    • African Development Bank

    • World Bank/IBRD/IMF

    • International Finance Corporation

    • Inter-American Development Bank

    • Council of Europe Soc. Dev. Fund

    • Euratom

    • European Community

    • Corporación Andina de Fomento (CAF) (Andean Development Corporation)

    • Eurofima

    • European Coal & Steel Community

    • Nordic Investment Bank

    • Caribbean Development Bank

    The provisions of Article 15 are without prejudice to any international obligations that Member States may have entered into with respect to the abovementioned international entities.

  • entities in third countries:

    Those entities that meet the following criteria:

    1.

    the entity is clearly considered to be a public entity according to the national criteria;

    2.

    such public entity is a non-market producer which administers and finances a group of activities, principally providing non-market goods and services, intended for the benefit of the community and which are effectively controlled by general government;

    3.

    such public entity is a large and regular issuer of debt;

    4.

    the State concerned is able to guarantee that such public entity will not exercise early redemption in the event of gross-up clauses.

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Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE): Mae'r wreiddiol version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.

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Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

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  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
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Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

  • y PDF print gwreiddiol y fel adopted fersiwn a ddefnyddiwyd am y copi print
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liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill