Council of the European Union 29 April 2004, Council Directive 2004/76/EC of 29.4.2004 amending Directive 2003/49/EC as regards the possibility for certain Member States to apply transitional periods for the application of a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
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European Union · · · Cited by 61 · 29-04-2004
30.4.2004
EN
Official Journal of the European Communities
L 157/106
COUNCIL DIRECTIVE 2004/76/EC
of 29.4.2004
amending Directive 2003/49/EC as regards the possibility for certain Member States to apply transitional periods for the application of a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
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