European Commission 20 May 1998, Proposal for a Council Directive to ensure a minimum of effective taxation of savings income in the form of interest payments within the Community
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European Union · · · Cited by 1 · 20-05-1998
it ^ it •ù^-ù it it it COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 20.05.1998 COM(1998) 295 final 98/0193 (CNS) Proposal for a COUNCIL DIRECTIVE to ensure a minimum of effective taxation of savings income in the form of interest payments within the Community (presented by the Commission) EXPLANATORY MEMORANDUM I. INTRODUCTION General 1.
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