Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (repealed)
Introductory Text
CHAPTER I INTRODUCTORY PROVISIONS
Article 1.Aim
Article 1a.Definitions of certain terms
Article 2.Definition of beneficial owner
Article 3.Identity and residence of beneficial owners
Article 4.Paying agents
Article 5.Definition of competent authority
Article 6.Definition of interest payment
Article 7.Territorial scope
CHAPTER II EXCHANGE OF INFORMATION
Article 8.Information reporting by the paying agent
Article 9.Automatic exchange of information
CHAPTER III TRANSITIONAL PROVISIONS
Article 10.Transitional period
Article 11.Withholding tax
Article 12.Revenue sharing
Article 13.Exceptions to the withholding tax procedure
Article 14.Elimination of double taxation
Article 15.Negotiable debt securities
CHAPTER IV MISCELLANEOUS AND FINAL PROVISIONS
Article 16.Other withholding taxes
Article 17.Transposition
Article 18.Review
Article 18a.Implementing measures
Article 18b.Committee
Article 19.Entry into force
Article 20.Addressees
ANNEX I
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)
1. Entities and legal arrangements whose place of establishment or place...
2. Entities and legal arrangements whose place of establishment or place...
ANNEX II
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)
. . . . . . . . . ....
ANNEX III
LIST OF RELATED ENTITIES REFERRED TO IN ARTICLE 15
ANNEX IV
LIST OF ITEMS FOR STATISTICAL PURPOSES TO BE PROVIDED ANNUALLY BY MEMBER STATES TO THE COMMISSION
1. Economic items
1.1. Withholding tax:
1.2. Amount of interest payments/sales proceeds:
1.3. Beneficial owner:
1.4. Paying agents:
1.5. Paying agents upon receipt:
2. Technical items
2.1. Records:
2.2. Processed/corrected records:
3. Optional items:
3.1. . . . . . . . . . ....
3.2. . . . . . . . . . ....
3.3. . . . . . . . . . ....