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on taxation of savings income in the form of interest payments (repealed)
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F1CHAPTER IINTRODUCTORY PROVISIONS
F1Article 1Aim
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F1Article 1aDefinitions of certain terms
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F1Article 2Definition of beneficial owner
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F1Article 3Identity and residence of beneficial owners
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F1Article 4Paying agents
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F1Article 5Definition of competent authority
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F1Article 6Definition of interest payment
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F1Article 7Territorial scope
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F1CHAPTER IIEXCHANGE OF INFORMATION
F1Article 8Information reporting by the paying agent
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F1Article 9Automatic exchange of information
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F1CHAPTER IIITRANSITIONAL PROVISIONS
F1Article 10Transitional period
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F1Article 11Withholding tax
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F1Article 12Revenue sharing
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F1Article 13Exceptions to the withholding tax procedure
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F1Article 14Elimination of double taxation
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F1Article 15Negotiable debt securities
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F1CHAPTER IVMISCELLANEOUS AND FINAL PROVISIONS
F1Article 16Other withholding taxes
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F1Article 17Transposition
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F1Article 18Review
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F1Article 18aImplementing measures
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F1Article 18bCommittee
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F1Article 19Entry into force
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F1Article 20Addressees
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F1ANNEX IIndicative 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)
F11.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):
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F12.Entities and legal arrangements whose place of establishment or place of effective management is in a country or jurisdiction listed in Article 17(2), to which Article 2(3) applies pending the adoption by the country or jurisdiction concerned of provisions equivalent to those of Article 4(2):
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F1ANNEX IIIndicative 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)
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F1ANNEX IIILIST OF RELATED ENTITIES REFERRED TO IN ARTICLE 15
F1ANNEX IVLIST OF ITEMS FOR STATISTICAL PURPOSES TO BE PROVIDED ANNUALLY BY MEMBER STATES TO THE COMMISSION
F11.Economic items
F11.1.Withholding tax:
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F11.2.Amount of interest payments/sales proceeds:
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F11.3.Beneficial owner:
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F11.4.Paying agents:
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F11.5.Paying agents upon receipt:
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F12.Technical items
F12.1.Records:
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F12.2.Processed/corrected records:
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F13.Optional items:
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F13.2.
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F13.3.
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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.