European Economic and Social Committee 1 April 2004, Opinion of the European Economic and Social Committee on the ‘proposal for a Council Directive amending Directive 2003/49/EC on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States’ (COM(2003) 841 final – 2003/0331 (CNS))

30.4.2004 EN Official Journal of the European Union C 112/113 Opinion of the European Economic and Social Committee on the ‘proposal for a Council Directive amending Directive 2003/49/EC on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States’ (COM(2003) 841 final – 2003/0331 (CNS)) (2004/C 112/28) On 2 February 2004,