Taxation and customs union
The 2003 Directive
- Council Directive (EU) 2015/2060 on repeal.
- Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
- Staff working document : Second review of the Savings Directive argued for extending the scope of automatic exchange of information which led to Council Directive 2014/107/EU on the automatic exchange of financial account information which replaces the Savings Directive.
- Council Directive 2006/98/EC of 20 November 2006 adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania (OJ L363 of 20.12.2006, p. 129)
- Conclusion of the ECOFIN Council meeting of 26 May 2008, 'List of statistics' – disclosure of statistics'.
- Conclusions unanimously adopted by the Council on 12 April 2005, PRES/05/77 pages 12 and 13.
- Conclusions of the ECOFIN Council of 7 June 2005 (see Council Press Release 9202/01/05) indicating that the conditions have now been met to allow the rules on taxation of savings to enter into force from 1 July 2005.
- Council Decision 2004/587/EC of 19 July 2004 on the date of application of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
- Text of the Proposal (COM(2001) 400 of 18 July 2001 ) for a Council Directive to ensure effective taxation of savings income in the form of interest payments within the Community.
- The 2001 proposal is summarised in the Press Release IP/01/1026 ; while the most frequently asked questions are answered in MEMO/01/266 .
- Conclusions unanimously adopted by the Council on 26 and 27 November 2000 (see the Council press release 13861/00 Presse 453) concerning the content of the Directive.
- Presidency conclusions of 19 and 20 June 2000