Council of the European Union 24 March 2014, Council Directive 2014/48/EU of 24 March 2014 amending Directive 2003/48/EC on taxation of savings income in the form of interest payments

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European Union · · · Cited by 59 · 24-03-2014

15.4.2014

EN

Official Journal of the European Union

L 111/50

COUNCIL DIRECTIVE 2014/48/EU

of 24 March 2014

amending Directive 2003/48/EC on taxation of savings income in the form of interest payments

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 115 thereof,

Having regard to the proposal from

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