BETA


2004/0192(CNS) EC/Andorra agreement: taxation of savings income in the form of interest payments (Directive 2003/48/EC)

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead ECON GAUZÈS Jean-Paul (icon: PPE-DE PPE-DE)
Lead committee dossier:
Legal Basis:
EC Treaty (after Amsterdam) EC 094, EC Treaty (after Amsterdam) EC 300-p2/3-a1, EC Treaty (after Amsterdam) EC 300-p4

Events

2005/05/04
   Final act published in Official Journal
Details

PURPOSE: the conclusion of the Agreement between the European Community and the Principality of Andorra providing for measures equivalent to those laid down in Council Directive 2003/48/EC on the taxation of savings income in the form of interest payments.

LEGISLATIVE ACT: Council Decision 2005/356/EC.

CONTENT: The Agreement between the European Community and the Principality of Andorra 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 is approved on behalf of the European Community.

The Commission is authorised to approve, on behalf of the Community, the amendments to the Annexes to the Agreement which are required to ensure that they correspond to the information relating to the competent authorities notified under Article 5(a) of Directive 2003/48/EC and to the information in the Annex thereto.

The President of the Council shall give the notification provided for in Article 16(1) of the Agreement on behalf of the Community.

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.

2004/12/21
   EP/CSL - Act adopted by Council after consultation of Parliament
2004/12/21
   EP - End of procedure in Parliament
2004/12/21
   CSL - Council Meeting
2004/11/17
   EP - Text adopted by Parliament, 1st reading/single reading
Details

The European Parliament adopted a resolution drafted by Jean-Paul GAUZES (EPP-ED, FR) and approved the conclusion of the Agreement with Andorra.

2004/11/17
   EP - Results of vote in Parliament
2004/11/17
   EP - Decision by Parliament
Details

The European Parliament adopted a resolution drafted by Jean-Paul GAUZES (EPP-ED, FR) and approved the conclusion of the Agreement with Andorra.

Documents
2004/11/02
   CSL - Council Meeting
2004/10/14
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2004/10/14
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2004/10/13
   EP - Committee referral announced in Parliament
2004/10/07
   EP - Vote in committee
Details

The committee adopted the report by Jean-Paul GAUZÈS (EPP-ED, FR) approving the conclusion of the agreement (consultation procedure).

2004/10/04
   EP - Committee draft report
Documents
2004/09/13
   EP - GAUZÈS Jean-Paul (PPE-DE) appointed as rapporteur in ECON
2004/08/17
   EC - Legislative proposal published
Details

PURPOSE : to conclude the Agreement between the European Community and the Principality of Andorra in providing for measures equivalent to those laid down in Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.

PROPOSED ACT : Council Decision.

CONTENT : by its decision of 16 October 2001, the Council authorised the Commission to negotiate appropriate agreements with Switzerland, the United States of America, Andorra,

Liechtenstein, Monaco and San Marino to ensure that these countries adopt measures

equivalent to those to be applied within the Community to ensure effective taxation of savings

income in the form of interest payments.

The Council identified four elements of this Agreement : Retention and withholding: Switzerland will apply the same rates of retention and withholding as Belgium, Luxembourg and Austria; Revenue sharing: Switzerland will share the revenue of the retention tax and will accept the 75/25 division applied within the Community; Voluntary disclosure of information and a review clause stating that "The Contracting Parties shall consult with each other at least every three years or at the request of either Contracting Party with a view to examining and – if deemed necessary by the Contracting Parties - improving the technical functioning of the Agreement. In any event when Belgium, Luxembourg and Austria change from withholding tax to automatic exchange of information in accordance with the Directive, the Contracting Parties shall consult each other in order to examine whether the changes to the Agreement are necessary taking into account international developments.

This Agreement is accompanied by a Memorandum of Understanding between the European Community and its Member States, of the one part, and the Principality of Andorra of the other part. In accordance with the conclusions of the ECOFIN Council of 21 January 2003, the Memorandum of Understanding confirms that within the transition period provided for by Council Directive 2003/48/EC of 3 June 2003, the European Community will enter into discussions with other important financial centres with a view to promoting adoption by those jurisdictions of measures equivalent to those applied by the Community.

The Memorandum of Understanding also provides that the agreed measures will be implemented in good faith and that the Parties will not act unilaterally to undermine this arrangement without due cause. Should any significant difference between the scope of Council Directive 2003/48/EC and that of the Agreement, in particular with regard to Article 6 of the Agreement, be discovered, the Contracting Parties will immediately enter into discussions with a view to ensuring that the equivalent nature of the measures provided for by the Agreement is maintained.

Lastly, as regards the exchange of information, the Memorandum of Understanding provides that the Principality of Andorra undertakes to make its best endeavour to determine without delay the acceptability of a duly justified request in accordance with its procedural laws. The Memorandum of Understanding further states that European Union and its Member States will take into account Andorra's decision to provide for measures equivalent to the Directive in their co-operation with Andorra including co-operation on fiscal matters. The signatories agree that in the context of the negotiations foreseen on the exchange of information as set out in Article 10(4) of the Agreement, either party may raise in parallel other taxation issues, including issues related to the elimination of double taxation of income.

Documents

History

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

docs/1/docs/0/url
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http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2004/0564/COM_COM(2004)0564_EN.pdf
events/1/type
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events/2/type
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events/3/docs/0/url
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http://www.europarl.europa.eu/doceo/document/A-6-2004-0017_EN.html
New
https://www.europarl.europa.eu/doceo/document/A-6-2004-0017_EN.html
events/5
date
2004-11-17T00:00:00
type
Decision by Parliament
body
EP
docs
url: https://www.europarl.europa.eu/doceo/document/TA-6-2004-0052_EN.html title: T6-0052/2004
summary
The European Parliament adopted a resolution drafted by Jean-Paul GAUZES (EPP-ED, FR) and approved the conclusion of the Agreement with Andorra.
events/5
date
2004-11-17T00:00:00
type
Decision by Parliament, 1st reading/single reading
body
EP
docs
url: http://www.europarl.europa.eu/doceo/document/TA-6-2004-0052_EN.html title: T6-0052/2004
summary
The European Parliament adopted a resolution drafted by Jean-Paul GAUZES (EPP-ED, FR) and approved the conclusion of the Agreement with Andorra.
events/8/docs/1/url
Old
https://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2005:114:SOM:EN:HTML
New
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2005:114:TOC
committees/0
type
Responsible Committee
body
EP
associated
False
committee_full
Economic and Monetary Affairs
committee
ECON
rapporteur
name: GAUZÈS Jean-Paul date: 2004-09-13T00:00:00 group: European People's Party (Christian Democrats) and European Democrats abbr: PPE-DE
committees/0
type
Responsible Committee
body
EP
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committee_full
Economic and Monetary Affairs
committee
ECON
date
2004-09-13T00:00:00
rapporteur
name: GAUZÈS Jean-Paul group: European People's Party (Christian Democrats) and European Democrats abbr: PPE-DE
docs/1/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2004-17&language=EN
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docs/2/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P6-TA-2004-52
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http://www.europarl.europa.eu/doceo/document/TA-6-2004-0052_EN.html
events/0/docs/0/url
Old
http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2004/0564/COM_COM(2004)0564_EN.pdf
New
http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2004/0564/COM_COM(2004)0564_EN.pdf
events/3/docs/0/url
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http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2004-17&language=EN
New
http://www.europarl.europa.eu/doceo/document/A-6-2004-0017_EN.html
events/5/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P6-TA-2004-52
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http://www.europarl.europa.eu/doceo/document/TA-6-2004-0052_EN.html
events/8/docs/1/url
Old
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2005:114:TOC
New
https://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2005:114:SOM:EN:HTML
events/0/docs/0/url
Old
http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2004/0564/COM_COM(2004)0564_EN.pdf
New
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  • date: 2004-10-07T00:00:00 body: EP committees: body: EP responsible: True committee: ECON date: 2004-09-13T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE-DE name: GAUZÈS Jean-Paul type: Vote in committee, 1st reading/single reading
  • date: 2004-10-13T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: ECON date: 2004-09-13T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE-DE name: GAUZÈS Jean-Paul
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  • date: 2004-11-02T00:00:00 body: CSL type: Council Meeting council: General Affairs meeting_id: 2614
  • date: 2004-11-17T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=3690&l=en type: Results of vote in Parliament title: Results of vote in Parliament url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P6-TA-2004-52 type: Decision by Parliament, 1st reading/single reading title: T6-0052/2004 body: EP type: Results of vote in Parliament
  • date: 2004-12-21T00:00:00 body: CSL type: Council Meeting council: Agriculture and Fisheries meeting_id: 2633
  • date: 2004-12-21T00:00:00 body: EP type: End of procedure in Parliament
  • date: 2004-12-21T00:00:00 body: EP/CSL type: Act adopted by Council after consultation of Parliament
  • date: 2005-05-04T00:00:00 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=32005D0356 title: Decision 2005/356 url: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2005:114:TOC title: OJ L 114 04.05.2005, p. 0009-0010
commission
  • body: EC dg: Economic and Financial Affairs commissioner: --
committees/0
type
Responsible Committee
body
EP
associated
False
committee_full
Economic and Monetary Affairs
committee
ECON
date
2004-09-13T00:00:00
rapporteur
name: GAUZÈS Jean-Paul group: European People's Party (Christian Democrats) and European Democrats abbr: PPE-DE
committees/0
body
EP
responsible
True
committee
ECON
date
2004-09-13T00:00:00
committee_full
Economic and Monetary Affairs
rapporteur
group: PPE-DE name: GAUZÈS Jean-Paul
council
  • body: CSL type: Council Meeting council: Agriculture and Fisheries meeting_id: 2633 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=2633*&MEET_DATE=21/12/2004 date: 2004-12-21T00:00:00
  • body: CSL type: Council Meeting council: General Affairs meeting_id: 2614 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=2614*&MEET_DATE=02/11/2004 date: 2004-11-02T00:00:00
docs
  • date: 2004-10-04T00:00:00 docs: title: PE347.243 type: Committee draft report body: EP
  • date: 2004-10-14T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2004-17&language=EN title: A6-0017/2004 type: Committee report tabled for plenary, 1st reading/single reading body: EP
  • date: 2004-11-17T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P6-TA-2004-52 title: T6-0052/2004 url: https://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:2005:201E:SOM:EN:HTML title: OJ C 201 18.08.2005, p. 0018-0062 E summary: The European Parliament adopted a resolution drafted by Jean-Paul GAUZES (EPP-ED, FR) and approved the conclusion of the Agreement with Andorra. type: Text adopted by Parliament, 1st reading/single reading body: EP
events
  • date: 2004-08-17T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2004/0564/COM_COM(2004)0564_EN.pdf title: COM(2004)0564 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2004&nu_doc=564 title: EUR-Lex summary: PURPOSE : to conclude the Agreement between the European Community and the Principality of Andorra in providing for measures equivalent to those laid down in Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments. PROPOSED ACT : Council Decision. CONTENT : by its decision of 16 October 2001, the Council authorised the Commission to negotiate appropriate agreements with Switzerland, the United States of America, Andorra, Liechtenstein, Monaco and San Marino to ensure that these countries adopt measures equivalent to those to be applied within the Community to ensure effective taxation of savings income in the form of interest payments. The Council identified four elements of this Agreement : Retention and withholding: Switzerland will apply the same rates of retention and withholding as Belgium, Luxembourg and Austria; Revenue sharing: Switzerland will share the revenue of the retention tax and will accept the 75/25 division applied within the Community; Voluntary disclosure of information and a review clause stating that "The Contracting Parties shall consult with each other at least every three years or at the request of either Contracting Party with a view to examining and – if deemed necessary by the Contracting Parties - improving the technical functioning of the Agreement. In any event when Belgium, Luxembourg and Austria change from withholding tax to automatic exchange of information in accordance with the Directive, the Contracting Parties shall consult each other in order to examine whether the changes to the Agreement are necessary taking into account international developments. This Agreement is accompanied by a Memorandum of Understanding between the European Community and its Member States, of the one part, and the Principality of Andorra of the other part. In accordance with the conclusions of the ECOFIN Council of 21 January 2003, the Memorandum of Understanding confirms that within the transition period provided for by Council Directive 2003/48/EC of 3 June 2003, the European Community will enter into discussions with other important financial centres with a view to promoting adoption by those jurisdictions of measures equivalent to those applied by the Community. The Memorandum of Understanding also provides that the agreed measures will be implemented in good faith and that the Parties will not act unilaterally to undermine this arrangement without due cause. Should any significant difference between the scope of Council Directive 2003/48/EC and that of the Agreement, in particular with regard to Article 6 of the Agreement, be discovered, the Contracting Parties will immediately enter into discussions with a view to ensuring that the equivalent nature of the measures provided for by the Agreement is maintained. Lastly, as regards the exchange of information, the Memorandum of Understanding provides that the Principality of Andorra undertakes to make its best endeavour to determine without delay the acceptability of a duly justified request in accordance with its procedural laws. The Memorandum of Understanding further states that European Union and its Member States will take into account Andorra's decision to provide for measures equivalent to the Directive in their co-operation with Andorra including co-operation on fiscal matters. The signatories agree that in the context of the negotiations foreseen on the exchange of information as set out in Article 10(4) of the Agreement, either party may raise in parallel other taxation issues, including issues related to the elimination of double taxation of income.
  • date: 2004-10-07T00:00:00 type: Vote in committee, 1st reading/single reading body: EP summary: The committee adopted the report by Jean-Paul GAUZÈS (EPP-ED, FR) approving the conclusion of the agreement (consultation procedure).
  • date: 2004-10-13T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 2004-10-14T00:00:00 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=A6-2004-17&language=EN title: A6-0017/2004
  • date: 2004-11-17T00:00:00 type: Results of vote in Parliament body: EP docs: url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=3690&l=en title: Results of vote in Parliament
  • date: 2004-11-17T00:00:00 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=P6-TA-2004-52 title: T6-0052/2004 summary: The European Parliament adopted a resolution drafted by Jean-Paul GAUZES (EPP-ED, FR) and approved the conclusion of the Agreement with Andorra.
  • date: 2004-12-21T00:00:00 type: Act adopted by Council after consultation of Parliament body: EP/CSL
  • date: 2004-12-21T00:00:00 type: End of procedure in Parliament body: EP
  • date: 2005-05-04T00:00:00 type: Final act published in Official Journal summary: PURPOSE: the conclusion of the Agreement between the European Community and the Principality of Andorra providing for measures equivalent to those laid down in Council Directive 2003/48/EC on the taxation of savings income in the form of interest payments. LEGISLATIVE ACT: Council Decision 2005/356/EC. CONTENT: The Agreement between the European Community and the Principality of Andorra 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 is approved on behalf of the European Community. The Commission is authorised to approve, on behalf of the Community, the amendments to the Annexes to the Agreement which are required to ensure that they correspond to the information relating to the competent authorities notified under Article 5(a) of Directive 2003/48/EC and to the information in the Annex thereto. The President of the Council shall give the notification provided for in Article 16(1) of the Agreement on behalf of the Community. 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 2005/356 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32005D0356 title: OJ L 114 04.05.2005, p. 0009-0010 url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2005:114:TOC
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  • body: CSL type: Council Meeting council: Former Council configuration
  • body: EC dg: url: http://ec.europa.eu/dgs/economy_finance/index_en.htm title: Economic and Financial Affairs
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ECON/6/23344
New
  • ECON/6/23344
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procedure/instrument
Old
Decision
New
  • Decision
  • See also 2015/0285(NLE)
procedure/subject
Old
  • 2.50.02 Savings
  • 2.70.01 Direct taxation
New
2.50.02
Savings
2.70.01
Direct taxation
activities/0/docs/0/url
Old
http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2004/0564/COM_COM(2004)0564_EN.pdf
New
http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2004/0564/COM_COM(2004)0564_EN.pdf
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New
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links/European Commission/title
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PreLex
New
EUR-Lex
activities
  • date: 2004-08-17T00:00:00 docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2004/0564/COM_COM(2004)0564_EN.pdf celexid: CELEX:52004PC0564(02):EN type: Legislative proposal published title: COM(2004)0564 type: Legislative proposal published body: EC commission: DG: url: http://ec.europa.eu/dgs/economy_finance/index_en.htm title: Economic and Financial Affairs
  • date: 2004-10-07T00:00:00 body: EP committees: body: EP responsible: True committee: ECON date: 2004-09-13T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE-DE name: GAUZÈS Jean-Paul type: Vote in committee, 1st reading/single reading
  • date: 2004-10-13T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: ECON date: 2004-09-13T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE-DE name: GAUZÈS Jean-Paul
  • date: 2004-10-14T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2004-17&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A6-0017/2004 body: EP committees: body: EP responsible: True committee: ECON date: 2004-09-13T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE-DE name: GAUZÈS Jean-Paul type: Committee report tabled for plenary, 1st reading/single reading
  • date: 2004-11-02T00:00:00 body: CSL type: Council Meeting council: General Affairs meeting_id: 2614
  • date: 2004-11-17T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=3690&l=en type: Results of vote in Parliament title: Results of vote in Parliament url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P6-TA-2004-52 type: Decision by Parliament, 1st reading/single reading title: T6-0052/2004 body: EP type: Results of vote in Parliament
  • date: 2004-12-21T00:00:00 body: CSL type: Council Meeting council: Agriculture and Fisheries meeting_id: 2633
  • date: 2004-12-21T00:00:00 body: EP type: End of procedure in Parliament
  • date: 2004-12-21T00:00:00 body: EP/CSL type: Act adopted by Council after consultation of Parliament
  • date: 2005-05-04T00:00:00 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=32005D0356 title: Decision 2005/356 url: http://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2005:114:SOM:EN:HTML title: OJ L 114 04.05.2005, p. 0009-0010
committees
  • body: EP responsible: True committee: ECON date: 2004-09-13T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE-DE name: GAUZÈS Jean-Paul
links
European Commission
other
  • body: CSL type: Council Meeting council: Former Council configuration
  • body: EC dg: url: http://ec.europa.eu/dgs/economy_finance/index_en.htm title: Economic and Financial Affairs
procedure
dossier_of_the_committee
ECON/6/23344
geographical_area
Andorra
reference
2004/0192(CNS)
instrument
Decision
legal_basis
stage_reached
Procedure completed
subtype
International agreement
title
EC/Andorra agreement: taxation of savings income in the form of interest payments (Directive 2003/48/EC)
type
CNS - Consultation procedure
final
subject