BETA


2004/0241(CNS) EC/San Marino agreement: taxation of savings income in the form of interest payments

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 Republic of San Marino 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 2005/357/EC.

CONTENT: The Agreement between the European Community and the Republic of San Marino 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
2004/12/02
   EP - Text adopted by Parliament, 1st reading/single reading
Details

The European Parliament adopted the resolution by Jean-Paul GAUZÈS (EPP-ED, FR) and approved the conclusion of the Agreement.

2004/12/02
   EP - Results of vote in Parliament
2004/12/02
   EP - Decision by Parliament
Details

The European Parliament adopted the resolution by Jean-Paul GAUZÈS (EPP-ED, FR) and approved the conclusion of the Agreement.

Documents
2004/12/01
   EP - Debate in Parliament
2004/11/29
   CSL - Council Meeting
2004/11/25
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2004/11/25
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2004/11/23
   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).

2004/11/17
   EP - Committee referral announced in Parliament
2004/11/10
   EP - GAUZÈS Jean-Paul (PPE-DE) appointed as rapporteur in ECON
2004/10/08
   EC - Legislative proposal published
Details

PURPOSE : The signature and conclusion of an Agreement between the European Community and the Republic of San Marino on taxation of savings income in the form of interest payments. The approval and signature of an accompanying Memorandum of Understanding (MoU).

PROPOSED ACT : Council Decision.

CONTENT : In 2001 the Council authorised the European Commission to begin negotiations with Switzerland, the Unites States of America, Andorra, Liechtenstein, Monaco and San Marino, for appropriate provisions for securing the adoption of measures equivalent to those applied with the Community on taxation of savings income in the form of interest payments. From the outset the Council has insisted on being informed, updated and involved in the negotiation process. Consequently, a large number of meetings at both a political and at a technical level have been held, with the full participation of the Council. In 2003, an Agreement was reached with Switzerland. The four key elements, which guided and sealed the Agreement, form the basis of Agreement with the other countries here involved. Those four elements are:

- Retention and Withholding: San Marino will apply the same rates of retention and withholding as Belgium, Luxembourg and Austria.

- Revenue sharing: San Marino will share the revenue of the retention tax and will accept the 75/25 division applied within the Community.

- Voluntary disclosure of information. The contracting parties will consult each other at least every three years and where necessary improve the technical functioning of the Agreement. When Belgium, Luxembourg and Austria change from withholding tax to automatic exchange of information, the Contracting Parties will consult each other to determine whether changes are necessary.

- San Marino grants exchange of information on request for all criminal or civil cases of fraud or similar misbehaviour on the part of taxpayers.

The Agreement is accompanies by an ancillary MoU, which confirms that, during the transitional period provided for, the EC will enter into discussion with other important financial centres with a view to promoting the adoption by those jurisdictions of measure equivalent to those to be applied by the Community. The MoU also provides that the agreed measures will be implemented in good faith and that parties will not act unilaterally try to undermine this arrangement. In addition to the above, the MoU states that the parties shall enter into consultation in order to:

- Examine the conditions for improving mutual free access to the financial markets of both Parties. Questions regarding the functioning of the internal market require clarification since any Agreement must be founded on the application, by San Marino's business sector, of existing and future Community legislation.

- Examine the possibility of simplifying the procedures laid down in their Agreement on Customs Union and Co-operation.

- Examine the possibility for access by nationals of the Republic of San Marino to EU research, study and higher training programmes.

Documents

History

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

docs/0/docs/0/url
Old
http://www.europarl.europa.eu/doceo/document/A-6-2004-0039_EN.html
New
https://www.europarl.europa.eu/doceo/document/A-6-2004-0039_EN.html
docs/1/docs/0/url
Old
http://www.europarl.europa.eu/doceo/document/TA-6-2004-0070_EN.html
New
https://www.europarl.europa.eu/doceo/document/TA-6-2004-0070_EN.html
events/1/type
Old
Committee referral announced in Parliament, 1st reading/single reading
New
Committee referral announced in Parliament
events/2/type
Old
Vote in committee, 1st reading/single reading
New
Vote in committee
events/3/docs/0/url
Old
http://www.europarl.europa.eu/doceo/document/A-6-2004-0039_EN.html
New
https://www.europarl.europa.eu/doceo/document/A-6-2004-0039_EN.html
events/4/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20041201&type=CRE
New
https://www.europarl.europa.eu/doceo/document/EN&reference=20041201&type=CRE
events/6
date
2004-12-02T00:00:00
type
Decision by Parliament
body
EP
docs
url: https://www.europarl.europa.eu/doceo/document/TA-6-2004-0070_EN.html title: T6-0070/2004
summary
The European Parliament adopted the resolution by Jean-Paul GAUZÈS (EPP-ED, FR) and approved the conclusion of the Agreement.
events/6
date
2004-12-02T00:00:00
type
Decision by Parliament, 1st reading/single reading
body
EP
docs
url: http://www.europarl.europa.eu/doceo/document/TA-6-2004-0070_EN.html title: T6-0070/2004
summary
The European Parliament adopted the resolution by Jean-Paul GAUZÈS (EPP-ED, FR) and approved the conclusion of the Agreement.
committees/0
type
Responsible Committee
body
EP
associated
False
committee_full
Economic and Monetary Affairs
committee
ECON
rapporteur
name: GAUZÈS Jean-Paul date: 2004-11-10T00:00:00 group: European People's Party (Christian Democrats) and European Democrats abbr: PPE-DE
committees/0
type
Responsible Committee
body
EP
associated
False
committee_full
Economic and Monetary Affairs
committee
ECON
date
2004-11-10T00:00:00
rapporteur
name: GAUZÈS Jean-Paul group: European People's Party (Christian Democrats) and European Democrats abbr: PPE-DE
docs/0/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2004-39&language=EN
New
http://www.europarl.europa.eu/doceo/document/A-6-2004-0039_EN.html
docs/1/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P6-TA-2004-70
New
http://www.europarl.europa.eu/doceo/document/TA-6-2004-0070_EN.html
events/3/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2004-39&language=EN
New
http://www.europarl.europa.eu/doceo/document/A-6-2004-0039_EN.html
events/6/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P6-TA-2004-70
New
http://www.europarl.europa.eu/doceo/document/TA-6-2004-0070_EN.html
events/9/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
events/9/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
activities
  • date: 2004-10-08T00:00:00 docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2004/0643/COM_COM(2004)0643(COR1)_EN.pdf title: COM(2004)0643 type: Legislative proposal published celexid: CELEX:52004PC0643(02):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: 2004-11-17T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: ECON date: 2004-11-10T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE-DE name: GAUZÈS Jean-Paul
  • date: 2004-11-23T00:00:00 body: EP committees: body: EP responsible: True committee: ECON date: 2004-11-10T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE-DE name: GAUZÈS Jean-Paul type: Vote in committee, 1st reading/single reading
  • date: 2004-11-25T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2004-39&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A6-0039/2004 body: EP committees: body: EP responsible: True committee: ECON date: 2004-11-10T00:00:00 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: 2004-11-29T00:00:00 body: CSL type: Council Meeting council: Transport, Telecommunications and Energy meeting_id: 2625
  • date: 2004-12-01T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20041201&type=CRE type: Debate in Parliament title: Debate in Parliament body: EP type: Debate in Parliament
  • date: 2004-12-02T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=3716&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-2004-70 type: Decision by Parliament, 1st reading/single reading title: T6-0070/2004 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=32005D0357 title: Decision 2005/357 url: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2005:114:TOC title: OJ L 114 04.05.2005, p. 0011-0012
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
2004-11-10T00:00:00
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
2004-11-10T00:00:00
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: Transport, Telecommunications and Energy meeting_id: 2625 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=2625*&MEET_DATE=29/11/2004 date: 2004-11-29T00:00:00
docs
  • date: 2004-11-25T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2004-39&language=EN title: A6-0039/2004 type: Committee report tabled for plenary, 1st reading/single reading body: EP
  • date: 2004-12-02T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P6-TA-2004-70 title: T6-0070/2004 url: https://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:2005:208E:SOM:EN:HTML title: OJ C 208 25.08.2005, p. 0018-0037 E summary: The European Parliament adopted the resolution by Jean-Paul GAUZÈS (EPP-ED, FR) and approved the conclusion of the Agreement. type: Text adopted by Parliament, 1st reading/single reading body: EP
events
  • date: 2004-10-08T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2004/0643/COM_COM(2004)0643(COR1)_EN.pdf title: COM(2004)0643 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2004&nu_doc=643 title: EUR-Lex summary: PURPOSE : The signature and conclusion of an Agreement between the European Community and the Republic of San Marino on taxation of savings income in the form of interest payments. The approval and signature of an accompanying Memorandum of Understanding (MoU). PROPOSED ACT : Council Decision. CONTENT : In 2001 the Council authorised the European Commission to begin negotiations with Switzerland, the Unites States of America, Andorra, Liechtenstein, Monaco and San Marino, for appropriate provisions for securing the adoption of measures equivalent to those applied with the Community on taxation of savings income in the form of interest payments. From the outset the Council has insisted on being informed, updated and involved in the negotiation process. Consequently, a large number of meetings at both a political and at a technical level have been held, with the full participation of the Council. In 2003, an Agreement was reached with Switzerland. The four key elements, which guided and sealed the Agreement, form the basis of Agreement with the other countries here involved. Those four elements are: - Retention and Withholding: San Marino will apply the same rates of retention and withholding as Belgium, Luxembourg and Austria. - Revenue sharing: San Marino will share the revenue of the retention tax and will accept the 75/25 division applied within the Community. - Voluntary disclosure of information. The contracting parties will consult each other at least every three years and where necessary improve the technical functioning of the Agreement. When Belgium, Luxembourg and Austria change from withholding tax to automatic exchange of information, the Contracting Parties will consult each other to determine whether changes are necessary. - San Marino grants exchange of information on request for all criminal or civil cases of fraud or similar misbehaviour on the part of taxpayers. The Agreement is accompanies by an ancillary MoU, which confirms that, during the transitional period provided for, the EC will enter into discussion with other important financial centres with a view to promoting the adoption by those jurisdictions of measure equivalent to those to be applied by the Community. The MoU also provides that the agreed measures will be implemented in good faith and that parties will not act unilaterally try to undermine this arrangement. In addition to the above, the MoU states that the parties shall enter into consultation in order to: - Examine the conditions for improving mutual free access to the financial markets of both Parties. Questions regarding the functioning of the internal market require clarification since any Agreement must be founded on the application, by San Marino's business sector, of existing and future Community legislation. - Examine the possibility of simplifying the procedures laid down in their Agreement on Customs Union and Co-operation. - Examine the possibility for access by nationals of the Republic of San Marino to EU research, study and higher training programmes.
  • date: 2004-11-17T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 2004-11-23T00:00:00 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: 2004-11-25T00:00:00 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=A6-2004-39&language=EN title: A6-0039/2004
  • date: 2004-12-01T00:00:00 type: Debate in Parliament body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20041201&type=CRE title: Debate in Parliament
  • date: 2004-12-02T00:00:00 type: Results of vote in Parliament body: EP docs: url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=3716&l=en title: Results of vote in Parliament
  • date: 2004-12-02T00:00:00 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-2004-70 title: T6-0070/2004 summary: The European Parliament adopted the resolution by Jean-Paul GAUZÈS (EPP-ED, FR) and approved the conclusion of the Agreement.
  • 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 Republic of San Marino 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 2005/357/EC. CONTENT: The Agreement between the European Community and the Republic of San Marino 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 2005/357 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32005D0357 title: OJ L 114 04.05.2005, p. 0011-0012 url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2005:114:TOC
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/6/24668
New
  • ECON/6/24668
procedure/final/url
Old
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32005D0357
New
https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32005D0357
procedure/instrument
Old
Decision
New
  • Decision
  • See also 2015/0244(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
  • See also
activities/0/docs/0/url
Old
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2004&nu_doc=643
New
http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2004/0643/COM_COM(2004)0643(COR1)_EN.pdf
links/European Commission/title
Old
PreLex
New
EUR-Lex
procedure/summary
  • See also
procedure/title
Old
EC/San Marino agreement: taxation of savings income in the form of interest payments (Directive 2003/48/EC)
New
EC/San Marino agreement: taxation of savings income in the form of interest payments
activities
  • date: 2004-10-08T00:00:00 docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2004&nu_doc=643 celexid: CELEX:52004PC0643(02):EN type: Legislative proposal published title: COM(2004)0643 type: Legislative proposal published body: EC commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union
  • date: 2004-11-17T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: ECON date: 2004-11-10T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE-DE name: GAUZÈS Jean-Paul
  • date: 2004-11-23T00:00:00 body: EP committees: body: EP responsible: True committee: ECON date: 2004-11-10T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE-DE name: GAUZÈS Jean-Paul type: Vote in committee, 1st reading/single reading
  • date: 2004-11-25T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2004-39&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A6-0039/2004 body: EP committees: body: EP responsible: True committee: ECON date: 2004-11-10T00:00:00 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: 2004-11-29T00:00:00 body: CSL type: Council Meeting council: Transport, Telecommunications and Energy meeting_id: 2625
  • date: 2004-12-01T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20041201&type=CRE type: Debate in Parliament title: Debate in Parliament body: EP type: Debate in Parliament
  • date: 2004-12-02T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=3716&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-2004-70 type: Decision by Parliament, 1st reading/single reading title: T6-0070/2004 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=32005D0357 title: Decision 2005/357 url: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2005:114:TOC title: OJ L 114 04.05.2005, p. 0011-0012
committees
  • body: EP responsible: True committee: ECON date: 2004-11-10T00:00:00 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/taxation_customs/index_en.htm title: Taxation and Customs Union
procedure
dossier_of_the_committee
ECON/6/24668
geographical_area
San Marino
reference
2004/0241(CNS)
instrument
Decision
legal_basis
stage_reached
Procedure completed
subtype
International agreement
title
EC/San Marino agreement: taxation of savings income in the form of interest payments (Directive 2003/48/EC)
type
CNS - Consultation procedure
final
subject