BETA


2004/0027(CNS) EC/Switzerland agreement: taxation of savings income in the form of interest payments (Directive 2003/48/EC)

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead ECON GARCÍA-MARGALLO Y MARFIL José Manuel (icon: PPE-DE PPE-DE)
Committee Opinion JURI
Lead committee dossier:
Legal Basis:
EC Treaty (after Amsterdam) EC 094, EC Treaty (after Amsterdam) EC 300-p2

Events

2004/12/29
   Final act published in Official Journal
Details

PURPOSE: Provision of measures on the taxation of savings income in the form of interest payments.

LEGISLATIVE ACT: Council Decision 2004/911/EC on the signing and conclusion of the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments and the accompanying Memorandum of Understanding.

CONTENT: This Decision serves to approve on behalf of the European Community the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments and the accompanying Memorandum of Understanding.

The texts of the Agreement and the accompanying Memorandum of Understanding are attached to this Decision.

The Commission is authorised to approve, on behalf of the Community, amendments to the Annexes to the Agreement which ensure that they correspond to the data relating to competent authorities resulting from the notifications referred to in Article 5(a) of Directive 2003/48/EC and to the data in the Annex thereto.

The President of the Council is authorised to designate the persons empowered to sign the Agreement, the accompanying Memorandum of Understanding and the Exchange of Letters referred to in Article 22(2) of the Agreement and in the Memorandum of Understanding on behalf of the Community.

ENTRY INTO FORCE: The date of entry into force of the Agreement will be published in the Official Journal of the European Union by the General Secretariat of the Council.

2004/06/02
   EP/CSL - Act adopted by Council after consultation of Parliament
2004/06/02
   EP - End of procedure in Parliament
2004/06/02
   CSL - Council Meeting
2004/03/30
   EP - Text adopted by Parliament, 1st reading/single reading
2004/03/30
   EP - Decision by Parliament
Documents
2004/03/16
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2004/03/16
   EP - Vote in committee
2004/03/15
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2004/03/08
   EP - Committee referral announced in Parliament
2004/02/11
   EP - GARCÍA-MARGALLO Y MARFIL José Manuel (PPE-DE) appointed as rapporteur in ECON
2004/02/10
   EC - Legislative proposal
2004/02/09
   EC - Legislative proposal published

Documents

History

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

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  • date: 2004-12-29T00:00:00 type: Final act published in Official Journal summary: PURPOSE: Provision of measures on the taxation of savings income in the form of interest payments. LEGISLATIVE ACT: Council Decision 2004/911/EC on the signing and conclusion of the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments and the accompanying Memorandum of Understanding. CONTENT: This Decision serves to approve on behalf of the European Community the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments and the accompanying Memorandum of Understanding. The texts of the Agreement and the accompanying Memorandum of Understanding are attached to this Decision. The Commission is authorised to approve, on behalf of the Community, amendments to the Annexes to the Agreement which ensure that they correspond to the data relating to competent authorities resulting from the notifications referred to in Article 5(a) of Directive 2003/48/EC and to the data in the Annex thereto. The President of the Council is authorised to designate the persons empowered to sign the Agreement, the accompanying Memorandum of Understanding and the Exchange of Letters referred to in Article 22(2) of the Agreement and in the Memorandum of Understanding on behalf of the Community. ENTRY INTO FORCE: The date of entry into force of the Agreement will be published in the Official Journal of the European Union by the General Secretariat of the Council. docs: title: Decision 2004/911 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32004D0911 title: OJ L 385 29.12.2004, p. 0028-0029 url: https://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2004:385:SOM:EN:HTML
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  • See also Directive 2003/48/EC 2001/0164(CNS) See also 2015/0076(NLE)
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title
EC/Switzerland agreement: taxation of savings income in the form of interest payments (Directive 2003/48/EC)
type
CNS - Consultation procedure
final
subject