Council of the European Union 3 June 2003, Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments

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European Union · · · Cited by 1,702 · 03-06-2003

26.6.2003

EN

Official Journal of the European Union

L 157/38

COUNCIL DIRECTIVE 2003/48/EC

of 3 June 2003

on taxation of savings income in the form of interest payments

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 94 thereof,

Having regard to the proposal from the Commission (1),

Having regard to

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