European Economic and Social Committee 28 April 2004, Opinion of the European Economic and Social Committee on the ‘Proposal for a Council Directive 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’ (COM(2004) 243 final - 2004/0076 CNS)

Also known as