BETA


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

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead ECON PÉREZ ROYO Fernando (icon: PES PES)
Committee Opinion LIBE
Committee Opinion JURI MACCORMICK Professor Sir Neil (icon: Verts/ALE Verts/ALE)
Committee Opinion JURI BARTOLOZZI Paolo (icon: PPE-DE PPE-DE)
Lead committee dossier:
Legal Basis:
EC Treaty (after Amsterdam) EC 094

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).

2003/06/26
   Final act published in Official Journal
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
2003/03/19
   CSL - Council Meeting
2003/03/07
   CSL - Debate in Council
Documents
2003/03/07
   CSL - Council Meeting
2003/01/21
   CSL - Council Meeting
2002/06/04
   CSL - Debate in Council
Documents
2002/06/04
   CSL - Council Meeting
2002/05/07
   CSL - Debate in Council
Documents
2002/05/07
   CSL - Council Meeting
2002/03/14
   EP - Text adopted by Parliament, 1st reading/single reading
2002/03/14
   EP - Decision by Parliament
Documents
2002/03/13
   EP - 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
2002/02/20
   EP - Committee opinion
Documents
2002/02/20
   EP - Vote in committee
2002/02/20
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2002/02/19
   EP - Committee draft report
Documents
2002/02/19
   EP - Amendments tabled in committee
Documents
2002/01/10
   EP - Committee draft report
Documents
2001/12/13
   CSL - Council Meeting
2001/12/04
   CSL - Debate in Council
Documents
2001/12/04
   CSL - Council Meeting
2001/11/28
   ESC - Economic and Social Committee: opinion, report
2001/10/31
   EP - Committee opinion
Documents
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
2001/07/18
   EC - Legislative proposal published
2001/03/20
   EP - MACCORMICK Professor Sir Neil (Verts/ALE) appointed as rapporteur in JURI

Documents

History

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

docs/2/docs/0/url
Old
https://dm.eesc.europa.eu/EESCDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:1481)(documentyear:2001)(documentlanguage:EN)
New
https://dmsearch.eesc.europa.eu/search/public?k=(documenttype:AC)(documentnumber:1481)(documentyear:2001)(documentlanguage:EN)
docs/6
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
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
docs/8/docs/0/url
Old
http://www.europarl.europa.eu/doceo/document/TA-5-2002-0116_EN.html
New
https://www.europarl.europa.eu/doceo/document/TA-5-2002-0116_EN.html
docs/9/docs/1/url
Old
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2004:257:TOC
New
https://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2004:257:SOM:EN:HTML
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
events/6/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20020313&type=CRE
New
https://www.europarl.europa.eu/doceo/document/EN&reference=20020313&type=CRE
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
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
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
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: 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
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
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
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
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
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
instrument
Directive
title
Taxes: taxation of savings income in the form of interest payments. Tax package
type
CNS - Consultation procedure
final
subject