2001/0164(CNS) | [ParlTrack]

2001/0164(CNS) Taxation of savings income in the form of interest payments. Savings Directive

Progress: Procedure completed

Role	Committee	Rapporteur
Lead	ECON	PÉREZ ROYO Fernando ( PES)
Committee Opinion	JURI	BARTOLOZZI Paolo ( PPE-DE)
Committee Opinion	LIBE
Committee Opinion	JURI	MACCORMICK Professor Sir Neil ( Verts/ALE)

Lead committee dossier:

ECON/5/15010

Legal Basis:

EC Treaty (after Amsterdam) EC 094

Subjects

Events

2004/07/19

EU - Implementing legislative act

Details

LEGISLATIVE ACT: Council Decision 2004/587/EC on the date of application of Council Directive 2003/48/EC on taxation of savings income in the form of interest payments.

CONTENT: Article 17(2) of Directive 2003/48/EC sets out the conditions for the application of the provisions of the Directive from 1 January 2005. In accordance with Article 17(3) of the Directive, the Council, on the basis of a report by the Commission, concluded before 1 July 2004 that the conditions set out in Article 17(2) of that Directive would not be met, having regard to the dates of entry into force of the relevant measures in the third countries and dependent or associated territories concerned. On the basis of reports from the Commission and Member States, it appears that each of the third countries and dependent or associated territories referred to in Article 17(2) of the Directive will be able to meet the conditions set out in that paragraph by 1 July 2005. The date of 1 July 2005 should therefore be adopted as the new date for the purposes of Article 17(2).

Documents

32004D0587
OJ L 257 04.08.2004, p. 0007-0007

2003/06/26

Final act published in Official Journal

Documents

Directive 2003/48
OJ L 157 26.06.2003, p. 0038-0048

2003/06/03

EP/CSL - Act adopted by Council after consultation of Parliament

2003/06/03

EP - End of procedure in Parliament

2003/06/03

CSL - Council Meeting

2003/03/19

CSL - Debate in Council

Documents

2497

2003/03/19

CSL - Council Meeting

2003/03/07

CSL - Debate in Council

Documents

2493

2003/03/07

CSL - Council Meeting

2003/01/21

CSL - Council Meeting

2002/06/04

CSL - Debate in Council

Documents

2432

2002/06/04

CSL - Council Meeting

2002/05/07

CSL - Debate in Council

Documents

2424

2002/05/07

CSL - Council Meeting

2002/03/14

EP - Text adopted by Parliament, 1st reading/single reading

Documents

T5-0116/2002
OJ C 047 27.02.2003, p. 0417-0558 E

2002/03/14

EP - Decision by Parliament

Documents

T5-0116/2002

2002/03/13

EP - Debate in Parliament

Documents

Debate in Parliament

2002/03/11

CSL - Resolution/conclusions adopted by Council

2002/03/11

CSL - Council Meeting

2002/02/20

EP - Committee report tabled for plenary, 1st reading/single reading

Documents

A5-0061/2002

2002/02/20

EP - Vote in committee

2002/02/19

EP - Committee report tabled for plenary, 1st reading/single reading

Documents

A5-0061/2002

2001/12/13

CSL - Council Meeting

2001/12/04

CSL - Debate in Council

Documents

2393

2001/12/04

CSL - Council Meeting

2001/11/28

ESC - Economic and Social Committee: opinion, report

Documents

CES1481/2001
OJ C 048 21.02.2002, p. 0055

2001/09/11

EP - PÉREZ ROYO Fernando (PES) appointed as rapporteur in ECON

2001/09/11

EP - BARTOLOZZI Paolo (PPE-DE) appointed as rapporteur in JURI

2001/09/03

EP - Committee referral announced in Parliament

2001/07/18

EC - Legislative proposal

Documents

EUR-Lex
OJ C 270 25.09.2001, p. 0259 E
COM(2001)0400

2001/07/17

EC - Legislative proposal published

Documents

EUR-Lex
COM(2001)0400

2001/03/20

EP - MACCORMICK Professor Sir Neil (Verts/ALE) appointed as rapporteur in JURI

Documents

Implementing legislative act: 32004D0587
Implementing legislative act: OJ L 257 04.08.2004, p. 0007-0007
Final act published in Official Journal: Directive 2003/48
Final act published in Official Journal: OJ L 157 26.06.2003, p. 0038-0048
Debate in Council: 2497
Debate in Council: 2493
Debate in Council: 2432
Debate in Council: 2424
Text adopted by Parliament, 1st reading/single reading: T5-0116/2002
Text adopted by Parliament, 1st reading/single reading: OJ C 047 27.02.2003, p. 0417-0558 E
Decision by Parliament: T5-0116/2002
Debate in Parliament: Debate in Parliament
Committee report tabled for plenary, 1st reading/single reading: A5-0061/2002
Committee report tabled for plenary, 1st reading/single reading: A5-0061/2002
Debate in Council: 2393
Economic and Social Committee: opinion, report: CES1481/2001
Economic and Social Committee: opinion, report: OJ C 048 21.02.2002, p. 0055
Legislative proposal: EUR-Lex
Legislative proposal: OJ C 270 25.09.2001, p. 0259 E
Legislative proposal: COM(2001)0400
Legislative proposal published: EUR-Lex
Legislative proposal published: COM(2001)0400
Legislative proposal: EUR-Lex OJ C 270 25.09.2001, p. 0259 E COM(2001)0400
Economic and Social Committee: opinion, report: CES1481/2001 OJ C 048 21.02.2002, p. 0055
Committee report tabled for plenary, 1st reading/single reading: A5-0061/2002
Text adopted by Parliament, 1st reading/single reading: T5-0116/2002 OJ C 047 27.02.2003, p. 0417-0558 E
Implementing legislative act: 32004D0587 OJ L 257 04.08.2004, p. 0007-0007

History

(these mark the time of scraping, not the official date of the change)

2023-08-03Show (11) Changes | Timetravel

docs/1	date 2001-10-31T00:00:00 docs title: PE308.485/DEF committee JURI type Committee opinion body EP
docs/3	date 2002-01-10T00:00:00 docs title: PE307.444 type Committee draft report body EP
docs/4	date 2004-07-19T00:00:00 docs url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32004D0587 title: 32004D0587 url: https://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2004:257:SOM:EN:HTML title: OJ L 257 04.08.2004, p. 0007-0007 summary LEGISLATIVE ACT: Council Decision 2004/587/EC on the date of application of Council Directive 2003/48/EC on taxation of savings income in the form of interest payments. CONTENT: Article 17(2) of Directive 2003/48/EC sets out the conditions for the application of the provisions of the Directive from 1 January 2005. In accordance with Article 17(3) of the Directive, the Council, on the basis of a report by the Commission, concluded before 1 July 2004 that the conditions set out in Article 17(2) of that Directive would not be met, having regard to the dates of entry into force of the relevant measures in the third countries and dependent or associated territories concerned. On the basis of reports from the Commission and Member States, it appears that each of the third countries and dependent or associated territories referred to in Article 17(2) of the Directive will be able to meet the conditions set out in that paragraph by 1 July 2005. The date of 1 July 2005 should therefore be adopted as the new date for the purposes of Article 17(2). type Implementing legislative act body EU
docs/4	date 2002-02-19T00:00:00 docs title: PE307.444/REV type Committee draft report body EP
docs/4/docs/1/url	Old https://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2004:257:SOM:EN:HTML New https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2004:257:TOC
docs/5	date 2002-02-19T00:00:00 docs title: PE307.444/AM type Amendments tabled in committee body EP
docs/7	date 2002-02-20T00:00:00 docs title: PE312.750/DEF committee JURI type Committee opinion body EP
docs/9	date 2004-07-19T00:00:00 docs url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32004D0587 title: 32004D0587 url: https://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2004:257:SOM:EN:HTML title: OJ L 257 04.08.2004, p. 0007-0007 summary LEGISLATIVE ACT: Council Decision 2004/587/EC on the date of application of Council Directive 2003/48/EC on taxation of savings income in the form of interest payments. CONTENT: Article 17(2) of Directive 2003/48/EC sets out the conditions for the application of the provisions of the Directive from 1 January 2005. In accordance with Article 17(3) of the Directive, the Council, on the basis of a report by the Commission, concluded before 1 July 2004 that the conditions set out in Article 17(2) of that Directive would not be met, having regard to the dates of entry into force of the relevant measures in the third countries and dependent or associated territories concerned. On the basis of reports from the Commission and Member States, it appears that each of the third countries and dependent or associated territories referred to in Article 17(2) of the Directive will be able to meet the conditions set out in that paragraph by 1 July 2005. The date of 1 July 2005 should therefore be adopted as the new date for the purposes of Article 17(2). type Implementing legislative act body EU
events/0/date	Old 2001-07-18T00:00:00 New 2001-07-17T00:00:00
events/4/date	Old 2002-02-20T00:00:00 New 2002-02-19T00:00:00
events/14/docs/1/url	Old https://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2003:157:SOM:EN:HTML New https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2003:157:TOC

2021-12-18Show (12) Changes | Timetravel

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docs/6/docs/0/url	Old http://www.europarl.europa.eu/doceo/document/A-5-2002-0061_EN.html New https://www.europarl.europa.eu/doceo/document/A-5-2002-0061_EN.html
docs/7	date 2002-02-20T00:00:00 docs url: http://www.europarl.europa.eu/doceo/document/A-5-2002-0061_EN.html title: A5-0061/2002 type Committee report tabled for plenary, 1st reading/single reading body EP
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events/1/type	Old Committee referral announced in Parliament, 1st reading/single reading New Committee referral announced in Parliament
events/3/type	Old Vote in committee, 1st reading/single reading New Vote in committee
events/4/docs/0/url	Old http://www.europarl.europa.eu/doceo/document/A-5-2002-0061_EN.html New https://www.europarl.europa.eu/doceo/document/A-5-2002-0061_EN.html
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events/7	date 2002-03-14T00:00:00 type Decision by Parliament body EP docs url: https://www.europarl.europa.eu/doceo/document/TA-5-2002-0116_EN.html title: T5-0116/2002 summary
events/7	date 2002-03-14T00:00:00 type Decision by Parliament, 1st reading/single reading body EP docs url: http://www.europarl.europa.eu/doceo/document/TA-5-2002-0116_EN.html title: T5-0116/2002 summary

2020-01-19Show (11) Changes | Timetravel

committees/0	type Responsible Committee body EP associated False committee_full Economic and Monetary Affairs committee ECON rapporteur name: PÉREZ ROYO Fernando date: 2001-09-11T00:00:00 group: Party of European Socialists abbr: PES
committees/0	type Responsible Committee body EP associated False committee_full Economic and Monetary Affairs committee ECON date 2001-09-11T00:00:00 rapporteur name: PÉREZ ROYO Fernando group: Party of European Socialists abbr: PES
committees/2	type Committee Opinion body EP associated False committee_full Legal Affairs and Internal Market committee JURI rapporteur name: MACCORMICK Professor Sir Neil date: 2001-03-20T00:00:00 group: Greens/European Free Alliance abbr: Verts/ALE
committees/2	type Committee Opinion body EP associated False committee_full Legal Affairs and Internal Market committee JURI date 2001-03-20T00:00:00 rapporteur name: MACCORMICK Professor Sir Neil group: Greens/European Free Alliance abbr: Verts/ALE
committees/3	type Committee Opinion body EP associated False committee_full Legal Affairs and Internal Market committee JURI rapporteur name: BARTOLOZZI Paolo date: 2001-09-11T00:00:00 group: European People's Party (Christian Democrats) and European Democrats abbr: PPE-DE
committees/3	type Committee Opinion body EP associated False committee_full Legal Affairs and Internal Market committee JURI date 2001-09-11T00:00:00 rapporteur name: BARTOLOZZI Paolo group: European People's Party (Christian Democrats) and European Democrats abbr: PPE-DE
docs/7/docs/0/url	Old http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2002-61&language=EN New http://www.europarl.europa.eu/doceo/document/A-5-2002-0061_EN.html
docs/8/docs/0/url	Old http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2002-116 New http://www.europarl.europa.eu/doceo/document/TA-5-2002-0116_EN.html
events/4/docs/0/url	Old http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2002-61&language=EN New http://www.europarl.europa.eu/doceo/document/A-5-2002-0061_EN.html
events/7/docs/0/url	Old http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2002-116 New http://www.europarl.europa.eu/doceo/document/TA-5-2002-0116_EN.html
events/14/docs/1/url	Old https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2003:157:TOC New https://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2003:157:SOM:EN:HTML

2019-07-12Show (2) Changes | Timetravel

docs/9/docs/1/url	Old https://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2004:257:SOM:EN:HTML New https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2004:257:TOC
events/14/docs/1/url	Old https://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2003:157:SOM:EN:HTML New https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2003:157:TOC

2019-07-06Show (19) Changes | Timetravel

activities	date: 2001-07-18T00:00:00 docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2001&nu_doc=400 title: COM(2001)0400 type: Legislative proposal published celexid: CELEX:52001PC0400:EN body: EC commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union type: Legislative proposal published date: 2001-09-03T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: ECON date: 2001-09-11T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PSE name: PÉREZ ROYO Fernando body: EP responsible: False committee: JURI date: 2001-03-20T00:00:00 committee_full: Legal Affairs and Internal Market rapporteur: group: V/ALE name: MACCORMICK Professor Sir Neil body: EP responsible: False committee: JURI date: 2001-09-11T00:00:00 committee_full: Legal Affairs and Internal Market rapporteur: group: PPE-DE name: BARTOLOZZI Paolo body: EP responsible: False committee_full: Citizens' Freedoms and Rights, Justice and Home Affairs committee: LIBE body: CSL meeting_id: 2393 docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2393&MEET_DATE=04/12/2001 type: Debate in Council title: 2393 council: Economic and Financial Affairs ECOFIN date: 2001-12-04T00:00:00 type: Council Meeting date: 2001-12-13T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2401 body: EP committees: body: EP responsible: True committee: ECON date: 2001-09-11T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PSE name: PÉREZ ROYO Fernando body: EP responsible: False committee: JURI date: 2001-03-20T00:00:00 committee_full: Legal Affairs and Internal Market rapporteur: group: V/ALE name: MACCORMICK Professor Sir Neil body: EP responsible: False committee: JURI date: 2001-09-11T00:00:00 committee_full: Legal Affairs and Internal Market rapporteur: group: PPE-DE name: BARTOLOZZI Paolo body: EP responsible: False committee_full: Citizens' Freedoms and Rights, Justice and Home Affairs committee: LIBE docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2002-61&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A5-0061/2002 date: 2002-02-20T00:00:00 type: Vote in committee, 1st reading/single reading date: 2002-03-11T00:00:00 body: CSL type: Council Meeting council: General Affairs meeting_id: 2416 date: 2002-03-13T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20020313&type=CRE type: Debate in Parliament title: Debate in Parliament body: EP type: Debate in Parliament date: 2002-03-14T00:00:00 docs: url: 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commission	body: EC dg: Taxation and Customs Union commissioner: --
committees/0	type Responsible Committee body EP associated False committee_full Economic and Monetary Affairs committee ECON date 2001-09-11T00:00:00 rapporteur name: PÉREZ ROYO Fernando group: Party of European Socialists abbr: PES
committees/0	body EP responsible True committee ECON date 2001-09-11T00:00:00 committee_full Economic and Monetary Affairs rapporteur group: PSE name: PÉREZ ROYO Fernando
committees/1	type Committee Opinion body EP associated False committee_full Citizens' Freedoms and Rights, Justice and Home Affairs committee LIBE opinion False
committees/1	body EP responsible False committee JURI date 2001-03-20T00:00:00 committee_full Legal Affairs and Internal Market rapporteur group: V/ALE name: MACCORMICK Professor Sir Neil
committees/2	type Committee Opinion body EP associated False committee_full Legal Affairs and Internal Market committee JURI date 2001-03-20T00:00:00 rapporteur name: MACCORMICK Professor Sir Neil group: Greens/European Free Alliance abbr: Verts/ALE
committees/2	body EP responsible False committee JURI date 2001-09-11T00:00:00 committee_full Legal Affairs and Internal Market rapporteur group: PPE-DE name: BARTOLOZZI Paolo
committees/3	type Committee Opinion body EP associated False committee_full Legal Affairs and Internal Market committee JURI date 2001-09-11T00:00:00 rapporteur name: BARTOLOZZI Paolo group: European People's Party (Christian Democrats) and European Democrats abbr: PPE-DE
committees/3	body EP responsible False committee_full Citizens' Freedoms and Rights, Justice and Home Affairs committee LIBE
council	body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2513 url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2513&MEET_DATE=03/06/2003 date: 2003-06-03T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2497 url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2497&MEET_DATE=19/03/2003 date: 2003-03-19T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2493 url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2493&MEET_DATE=07/03/2003 date: 2003-03-07T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2480 url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2480&MEET_DATE=21/01/2003 date: 2003-01-21T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2432 url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2432&MEET_DATE=04/06/2002 date: 2002-06-04T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2424 url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2424&MEET_DATE=07/05/2002 date: 2002-05-07T00:00:00 body: CSL type: Council Meeting council: General Affairs meeting_id: 2416 url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2416&MEET_DATE=11/03/2002 date: 2002-03-11T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2401 url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2401&MEET_DATE=13/12/2001 date: 2001-12-13T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2393 url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2393*&MEET_DATE=04/12/2001 date: 2001-12-04T00:00:00
docs	date: 2001-07-18T00:00:00 docs: url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2001&nu_doc=400 title: EUR-Lex url: https://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:2001:270E:SOM:EN:HTML title: OJ C 270 25.09.2001, p. 0259 E title: COM(2001)0400 summary: type: Legislative proposal body: EC date: 2001-10-31T00:00:00 docs: title: PE308.485/DEF committee: JURI type: Committee opinion body: EP date: 2001-11-28T00:00:00 docs: url: https://dm.eesc.europa.eu/EESCDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:1481)(documentyear:2001)(documentlanguage:EN) title: CES1481/2001 url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:2002:048:TOC title: OJ C 048 21.02.2002, p. 0055 type: Economic and Social Committee: opinion, report body: ESC date: 2002-01-10T00:00:00 docs: title: PE307.444 type: Committee draft report body: EP date: 2002-02-19T00:00:00 docs: title: PE307.444/REV type: Committee draft report body: EP date: 2002-02-19T00:00:00 docs: title: PE307.444/AM type: Amendments tabled in committee body: EP date: 2002-02-20T00:00:00 docs: title: PE312.750/DEF committee: JURI type: Committee opinion body: EP date: 2002-02-20T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2002-61&language=EN title: A5-0061/2002 type: Committee report tabled for plenary, 1st reading/single reading body: EP date: 2002-03-14T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2002-116 title: T5-0116/2002 title: OJ C 047 27.02.2003, p. 0417-0558 E summary: type: Text adopted by Parliament, 1st reading/single reading body: EP date: 2004-07-19T00:00:00 docs: url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32004D0587 title: 32004D0587 url: https://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2004:257:SOM:EN:HTML title: OJ L 257 04.08.2004, p. 0007-0007 summary: LEGISLATIVE ACT: Council Decision 2004/587/EC on the date of application of Council Directive 2003/48/EC on taxation of savings income in the form of interest payments. CONTENT: Article 17(2) of Directive 2003/48/EC sets out the conditions for the application of the provisions of the Directive from 1 January 2005. In accordance with Article 17(3) of the Directive, the Council, on the basis of a report by the Commission, concluded before 1 July 2004 that the conditions set out in Article 17(2) of that Directive would not be met, having regard to the dates of entry into force of the relevant measures in the third countries and dependent or associated territories concerned. On the basis of reports from the Commission and Member States, it appears that each of the third countries and dependent or associated territories referred to in Article 17(2) of the Directive will be able to meet the conditions set out in that paragraph by 1 July 2005. The date of 1 July 2005 should therefore be adopted as the new date for the purposes of Article 17(2). type: Implementing legislative act body: EU
events	date: 2001-07-18T00:00:00 type: Legislative proposal published body: EC docs: url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2001&nu_doc=400 title: EUR-Lex title: COM(2001)0400 summary: date: 2001-09-03T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP date: 2001-12-04T00:00:00 type: Debate in Council body: CSL docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2393&MEET_DATE=04/12/2001 title: 2393 summary: date: 2002-02-20T00:00:00 type: Vote in committee, 1st reading/single reading body: EP summary: date: 2002-02-20T00:00:00 type: Committee report tabled for plenary, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2002-61&language=EN title: A5-0061/2002 date: 2002-03-11T00:00:00 type: Resolution/conclusions adopted by Council body: CSL date: 2002-03-13T00:00:00 type: Debate in Parliament body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20020313&type=CRE title: Debate in Parliament date: 2002-03-14T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2002-116 title: T5-0116/2002 summary: date: 2002-05-07T00:00:00 type: Debate in Council body: CSL docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2424&MEET_DATE=07/05/2002 title: 2424 summary: date: 2002-06-04T00:00:00 type: Debate in Council body: CSL docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2432&MEET_DATE=04/06/2002 title: 2432 date: 2003-03-07T00:00:00 type: Debate in Council body: CSL docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2493&MEET_DATE=07/03/2003 title: 2493 date: 2003-03-19T00:00:00 type: Debate in Council body: CSL docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2497*&MEET_DATE=19/03/2003 title: 2497 summary: date: 2003-06-03T00:00:00 type: Act adopted by Council after consultation of Parliament body: EP/CSL summary: date: 2003-06-03T00:00:00 type: End of procedure in Parliament body: EP date: 2003-06-26T00:00:00 type: Final act published in Official Journal docs: title: Directive 2003/48 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32003L0048 title: OJ L 157 26.06.2003, p. 0038-0048 url: https://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2003:157:SOM:EN:HTML
other	body: CSL type: Council Meeting council: Former Council configuration body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union
procedure/dossier_of_the_committee	Old ECON/5/15010 New ECON/5/15010
procedure/final/url	Old http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32003L0048 New https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32003L0048
procedure/instrument	Old Directive New Directive See also 2004/0027(CNS) See also 2004/0191(CNS) Amended by 2008/0215(CNS) Repealed by 2015/0065(CNS) See also 2015/0076(NLE) See also 2015/0175(NLE) See also 2015/0244(NLE) See also 2015/0285(NLE) See also 2016/0109(NLE)
procedure/subject	Old 2.50.02 Savings 2.70.01 Direct taxation New 2.50.02 Savings 2.70.01 Direct taxation
procedure/summary	Amended by Repealed by See also See also See also See also See also

2015-11-04Show (3) Changes | Timetravel

links/European Commission/title	Old PreLex New EUR-Lex
procedure/summary/1	Repealed by
procedure/title	Old Taxes: taxation of savings income in the form of interest payments. Tax package New Taxation of savings income in the form of interest payments. Savings Directive

2015-01-08Show (3) Changes | Timetravel

activities/1/committees/0/rapporteur/0/mepref	Old 525efbeeb819f23e02000000 New 53ba7ca6b819f24b3300013e
activities/4/committees/0/rapporteur/0/mepref	Old 525efbeeb819f23e02000000 New 53ba7ca6b819f24b3300013e
committees/0/rapporteur/0/mepref	Old 525efbeeb819f23e02000000 New 53ba7ca6b819f24b3300013e

2014-11-10Show (5) Changes

activities	date: 2001-07-18T00:00:00 docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2001&nu_doc=400 title: COM(2001)0400 type: Legislative proposal published celexid: CELEX:52001PC0400:EN body: EC type: Legislative proposal published commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union date: 2001-09-03T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: ECON date: 2001-09-11T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PSE name: PÉREZ ROYO Fernando body: EP responsible: False committee: JURI date: 2001-03-20T00:00:00 committee_full: Legal Affairs and Internal Market rapporteur: group: V/ALE name: MACCORMICK Professor Sir Neil body: EP responsible: False committee: JURI date: 2001-09-11T00:00:00 committee_full: Legal Affairs and Internal Market rapporteur: group: PPE-DE name: BARTOLOZZI Paolo body: EP responsible: False committee_full: Citizens' Freedoms and Rights, Justice and Home Affairs committee: LIBE body: CSL meeting_id: 2393 docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2393&MEET_DATE=04/12/2001 type: Debate in Council title: 2393 council: Economic and Financial Affairs ECOFIN date: 2001-12-04T00:00:00 type: Council Meeting date: 2001-12-13T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2401 body: EP committees: body: EP responsible: True committee: ECON date: 2001-09-11T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PSE name: PÉREZ ROYO Fernando body: EP responsible: False committee: JURI date: 2001-03-20T00:00:00 committee_full: Legal Affairs and Internal Market rapporteur: group: V/ALE name: MACCORMICK Professor Sir Neil body: EP responsible: False committee: JURI date: 2001-09-11T00:00:00 committee_full: Legal Affairs and Internal Market rapporteur: group: PPE-DE name: BARTOLOZZI Paolo body: EP responsible: False committee_full: Citizens' Freedoms and Rights, Justice and Home Affairs committee: LIBE docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2002-61&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A5-0061/2002 date: 2002-02-20T00:00:00 type: Vote in committee, 1st reading/single reading date: 2002-03-11T00:00:00 body: CSL type: Council Meeting council: General Affairs meeting_id: 2416 date: 2002-03-13T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20020313&type=CRE type: Debate in Parliament title: Debate in Parliament body: EP type: Debate in Parliament date: 2002-03-14T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2002-116 type: Decision by Parliament, 1st reading/single reading title: T5-0116/2002 body: EP type: Decision by Parliament, 1st reading/single reading body: CSL meeting_id: 2424 docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2424&MEET_DATE=07/05/2002 type: Debate in Council title: 2424 council: Economic and Financial Affairs ECOFIN date: 2002-05-07T00:00:00 type: Council Meeting body: CSL meeting_id: 2432 docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2432&MEET_DATE=04/06/2002 type: Debate in Council title: 2432 council: Economic and Financial Affairs ECOFIN date: 2002-06-04T00:00:00 type: Council Meeting date: 2002-07-12T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: X017 date: 2003-01-21T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2480 body: CSL meeting_id: 2493 docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2493&MEET_DATE=07/03/2003 type: Debate in Council title: 2493 council: Economic and Financial Affairs ECOFIN date: 2003-03-07T00:00:00 type: Council Meeting body: CSL meeting_id: 2497 docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2497*&MEET_DATE=19/03/2003 type: Debate in Council title: 2497 council: Economic and Financial Affairs ECOFIN date: 2003-03-19T00:00:00 type: Council Meeting date: 2003-06-03T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2513 date: 2003-06-03T00:00:00 body: EP type: End of procedure in Parliament date: 2003-06-03T00:00:00 body: EP/CSL type: Act adopted by Council after consultation of Parliament date: 2003-06-26T00:00:00 type: Final act published in Official Journal docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32003L0048 title: Directive 2003/48 url: http://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2003:157:SOM:EN:HTML title: OJ L 157 26.06.2003, p. 0038-0048
committees	body: EP responsible: True committee: ECON date: 2001-09-11T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PSE name: PÉREZ ROYO Fernando body: EP responsible: False committee: JURI date: 2001-03-20T00:00:00 committee_full: Legal Affairs and Internal Market rapporteur: group: V/ALE name: MACCORMICK Professor Sir Neil body: EP responsible: False committee: JURI date: 2001-09-11T00:00:00 committee_full: Legal Affairs and Internal Market rapporteur: group: PPE-DE name: BARTOLOZZI Paolo body: EP responsible: False committee_full: Citizens' Freedoms and Rights, Justice and Home Affairs committee: LIBE
links	European Commission url: http://ec.europa.eu/prelex/liste_resultats.cfm?CL=en&ReqId=0&DocType=CNS&DocYear=2001&DocNum=0164 title: PreLex
other	body: CSL type: Council Meeting council: Former Council configuration body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union
procedure	dossier_of_the_committee ECON/5/15010 reference 2001/0164(CNS) subtype Legislation legal_basis EC Treaty (after Amsterdam) EC 094 stage_reached Procedure completed summary Amended by See also instrument Directive title Taxes: taxation of savings income in the form of interest payments. Tax package type CNS - Consultation procedure final url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32003L0048 title: Directive 2003/48 subject 2.50.02 Savings 2.70.01 Direct taxation

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ECON/5/15010

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