BETA


2004/0264(CNS) EC/Monaco agreement: taxation of savings income in the form of interest of 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-a1, EC Treaty (after Amsterdam) EC 300-p3-a1

Events

2005/04/30
   Final act published in Official Journal
Details

PURPOSE: the conclusion of the Agreement between the European Community and the Principality of Monaco 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 2005/347/EC.

CONTENT: The Agreement between the European Community and the Principality of Monaco 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
2004/12/07
   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 - Committee referral announced in Parliament
2004/12/01
   EP - Debate in Parliament
2004/11/26
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2004/11/26
   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 draft report
Documents
2004/11/10
   EP - GAUZÈS Jean-Paul (PPE-DE) appointed as rapporteur in ECON
2004/11/05
   EC - Legislative proposal published
Details

PURPOSE : to conclude and sign the Agreement between the European Community and the Principality of Monaco 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 allow effective taxation of savings income in the form of interest payments

The Agreement with Monaco, which includes these four elements, is now being presented to the Council for signature and conclusion. It is accompanied by a Memorandum of Understanding between the European Community, of the one part, and the Principality of Monaco of the other part. This Memorandum of Understanding 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 be discovered or should the exchange of information not be applied in a fair manner, the Contracting Parties will immediately enter into consultations with a view to ensuring that the equivalent nature of the measures provided for by the Agreement, or the equitable character of the exchange of information, is maintained.

Finally, the Memorandum of Understanding states that the European Community and Monaco will examine the conditions conducive to the development of trade between Monaco and the Community in certain financial instruments and insurance services.

Documents

Votes

Rapport Gauzès A6-0042/2004 - résolution #

2004/12/02 Outcome: +: 449, 0: 40, -: 12
DE IT ES FR PL GB NL AT EL BE HU SK CZ SE FI PT LT DK IE SI LU EE LV CY MT
Total
75
49
39
44
38
55
20
15
16
14
13
12
19
12
12
13
10
9
8
6
6
5
4
4
3
icon: PPE-DE PPE-DE
182

Belgium PPE-DE

2

Sweden PPE-DE

2

Lithuania PPE-DE

1

Denmark PPE-DE

For (1)

1

Ireland PPE-DE

2

Luxembourg PPE-DE

3

Estonia PPE-DE

For (1)

1

Latvia PPE-DE

1

Cyprus PPE-DE

2

Malta PPE-DE

2
icon: PSE PSE
122

Hungary PSE

2

Slovakia PSE

2

Czechia PSE

2

Finland PSE

2

Lithuania PSE

For (1)

1

Ireland PSE

1

Slovenia PSE

For (1)

1

Luxembourg PSE

For (1)

1

Estonia PSE

2

Malta PSE

For (1)

1
icon: ALDE ALDE
73

Spain ALDE

1

Hungary ALDE

1

Sweden ALDE

3

Ireland ALDE

For (1)

1

Slovenia ALDE

1

Luxembourg ALDE

For (1)

1

Estonia ALDE

2

Latvia ALDE

1

Cyprus ALDE

For (1)

1
icon: Verts/ALE Verts/ALE
32

Italy Verts/ALE

2

Spain Verts/ALE

2

United Kingdom Verts/ALE

4

Netherlands Verts/ALE

Abstain (1)

2

Austria Verts/ALE

2

Belgium Verts/ALE

2

Sweden Verts/ALE

For (1)

1

Finland Verts/ALE

For (1)

1

Denmark Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Latvia Verts/ALE

1
icon: UEN UEN
13

Lithuania UEN

2

Denmark UEN

Abstain (1)

1

Ireland UEN

2

Latvia UEN

1
icon: NI NI
21

Italy NI

Abstain (1)

2

United Kingdom NI

3

Austria NI

2

Belgium NI

Abstain (1)

1

Czechia NI

1
icon: IND/DEM IND/DEM
25

Italy IND/DEM

2

France IND/DEM

2

Netherlands IND/DEM

2

Greece IND/DEM

1

Czechia IND/DEM

Against (1)

1

Ireland IND/DEM

For (1)

1
icon: GUE/NGL GUE/NGL
33

Spain GUE/NGL

Abstain (1)

1

France GUE/NGL

3

United Kingdom GUE/NGL

Abstain (1)

1

Netherlands GUE/NGL

2

Greece GUE/NGL

2

Sweden GUE/NGL

Abstain (1)

1

Finland GUE/NGL

Abstain (1)

1

Portugal GUE/NGL

2

Ireland GUE/NGL

1

Cyprus GUE/NGL

Abstain (1)

1

History

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

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The European Parliament adopted the resolution by Jean-Paul GAUZÈS (EPP-ED, FR) and approved the conclusion of the Agreement.
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  • date: 2004-12-02T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=3717&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-2004-71 type: Decision by Parliament, 1st reading/single reading title: T6-0071/2004 body: EP type: Results of vote in Parliament
  • date: 2004-12-07T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2628
  • 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: 2005-04-30T00:00:00 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=32005D0347 title: Decision 2005/347 url: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2005:110:TOC title: OJ L 110 30.04.2005, p. 0040-0041
commission
  • body: EC dg: Economic and Financial Affairs commissioner: --
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Responsible Committee
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EP
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committee_full
Economic and Monetary Affairs
committee
ECON
date
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committees/0
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committee_full
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rapporteur
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council
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docs
  • date: 2004-11-17T00:00:00 docs: title: PE350.042 type: Committee draft report body: EP
  • date: 2004-11-26T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2004-42&language=EN title: A6-0042/2004 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-2004-71 title: T6-0071/2004 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: 2004-11-05T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2004/0733/COM_COM(2004)0733(COR1)_EN.pdf title: COM(2004)0733 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2004&nu_doc=733 title: EUR-Lex summary: PURPOSE : to conclude and sign the Agreement between the European Community and the Principality of Monaco 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 allow effective taxation of savings income in the form of interest payments The Agreement with Monaco, which includes these four elements, is now being presented to the Council for signature and conclusion. It is accompanied by a Memorandum of Understanding between the European Community, of the one part, and the Principality of Monaco of the other part. This Memorandum of Understanding 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 be discovered or should the exchange of information not be applied in a fair manner, the Contracting Parties will immediately enter into consultations with a view to ensuring that the equivalent nature of the measures provided for by the Agreement, or the equitable character of the exchange of information, is maintained. Finally, the Memorandum of Understanding states that the European Community and Monaco will examine the conditions conducive to the development of trade between Monaco and the Community in certain financial instruments and insurance services.
  • 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: 2004-11-26T00:00:00 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=A6-2004-42&language=EN title: A6-0042/2004
  • date: 2004-12-01T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • 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=3717&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-2004-71 title: T6-0071/2004 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: 2005-04-30T00:00:00 type: Final act published in Official Journal summary: PURPOSE: the conclusion of the Agreement between the European Community and the Principality of Monaco 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 2005/347/EC. CONTENT: The Agreement between the European Community and the Principality of Monaco 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 2005/347 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32005D0347 title: OJ L 110 30.04.2005, p. 0040-0041 url: https://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2005:110:SOM:EN:HTML
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  • Decision
  • See also 2016/0109(NLE)
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  • 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: 2004-11-26T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2004-42&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A6-0042/2004 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: 2004-12-01T00:00:00 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 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
  • date: 2004-12-02T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=3717&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-2004-71 type: Decision by Parliament, 1st reading/single reading title: T6-0071/2004 body: EP type: Results of vote in Parliament
  • date: 2004-12-07T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2628
  • 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: 2005-04-30T00:00:00 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=32005D0347 title: Decision 2005/347 url: http://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2005:110:SOM:EN:HTML title: OJ L 110 30.04.2005, p. 0040-0041
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/dgs/economy_finance/index_en.htm title: Economic and Financial Affairs
procedure
dossier_of_the_committee
ECON/6/24876
geographical_area
Monaco
reference
2004/0264(CNS)
instrument
Decision
legal_basis
stage_reached
Procedure completed
subtype
International agreement
title
EC/Monaco agreement: taxation of savings income in the form of interest of payments (Directive 2003/48/EC)
type
CNS - Consultation procedure
final
subject