Activites

• 2010/09/18 Proposal withdrawn by Commission
  • DG {'url': 'http://ec.europa.eu/taxation_customs/index_en.htm', 'title': 'Taxation and Customs Union'}, ŠEMETA Algirdas
• #2666
• 2005/06/07 Council Meeting
  • 2666 summary

    The Council considered a proposal extending the scope of Directive 2003/49/EC on interest and royalty payments made between associated companies. To recall, Directive 2003/49/EC seeks to avoid obstacles to cross-border trade by eliminating the taxation at source of interest and royalty payments made between associated companies of different Member States. The proposed amendment updates the list of undertakings to which the Directive applies by including the companies of the ten new Member States and also specific legal entities such as the European Company and the European Cooperative Society. The Council noted that the text of the Directive as prepared by the Presidency was acceptable to the vast majority of delegations.

• #Prés
• 2004/10/21 Council Meeting
• 2004/03/30 Decision by Parliament, 1st reading/single reading
  • T5-0202/2004 summary

    The European Parliament adopted a resolution drafted by Othmar KARAS (EPP-ED, A) approving the proposal with some amendments aimed at bringing the proposal into line with the adopted amendment to the Parent-Subsidiary directive (2003/123/EC).�

• 2004/03/16 Vote in committee, 1st reading/single reading
  • A5-0150/2004
• 2004/02/09 Committee referral announced in Parliament, 1st reading/single reading
• 2003/12/30 Legislative proposal published
  • COM(2003)0841 summary

    PURPOSE : to update and improve the already existing Council Directive (2003/49/EC on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States). PROPOSED ACT : Council Directive. CONTENT : the three changes included in the proposal contribute to the objectives of the above-mentioned Directive: - especially in reiterating the principle that the benefits of the Directive shall only be granted when the interest and royalty payments are taxed once in a Member States; - by expanding the scope of the Directive to types of company not yet covered; - by clarificating the application of the Directive to the European Company and the European Cooperative Society.�

  • DG {'url': 'http://ec.europa.eu/taxation_customs/index_en.htm', 'title': 'Taxation and Customs Union'}, ŠEMETA Algirdas

Documents

• Legislative proposal published: COM(2003)0841
• Committee report tabled for plenary, 1st reading/single reading: A5-0150/2004
• Decision by Parliament, 1st reading/single reading: T5-0202/2004
• Debate in Council: 2666

History

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