理事会指令2004/76/EC，就某些成员国在过渡期应用适用于不同成员国间的联营公司间利息和权利金的公共税收系统的可能性，修订指令2003/49/EC

技术法规类型：欧盟Eurlex法规来源：tbtmap

EURLEX ID：32004L0076

OJ编号：OJ L 157, 30.4.2004, p. 106-113

中文标题：理事会指令2004/76/EC，就某些成员国在过渡期应用适用于不同成员国间的联营公司间利息和权利金的公共税收系统的可能性，修订指令2003/49/EC

原文标题：COUNCIL DIRECTIVE 2004/76/EC OF 29.4.2004 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

分类：09.20.30_消除重复征税;17.10_公司法

文件类型：二级立法 Directive|指令

生效日期：2004-05-01

废止日期：2058-12-31

法规全文：查看欧盟官方文件

EUR-Lex - 32004L0076 - EN

| EUROPA > EUR-Lex > ID celex

32004L0076

Title and reference

COUNCIL DIRECTIVE 2004/76/EC OF 29.4.2004 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

OJ L 157, 30.4.2004, p. 106‘�13 (ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)
Special edition in Czech Chapter 09 Volume 02 P. 23 - 24
Special edition in Estonian Chapter 09 Volume 02 P. 23 - 24
Special edition in Hungarian Chapter 09 Volume 02 P. 23 - 24
Special edition in Lithuanian Chapter 09 Volume 02 P. 23 - 24
Special edition in Latvian Chapter 09 Volume 02 P. 23 - 24
Special edition in Maltese Chapter 09 Volume 02 P. 23 - 24
Special edition in Polish Chapter 09 Volume 02 P. 23 - 24
Special edition in Slovakian Chapter 09 Volume 02 P. 23 - 24
Special edition in Slovenian Chapter 09 Volume 02 P. 23 - 24

DA DE EL EN ES FI FR IT NL PT SV

Text

html

pdf

tiff

Dates

Classifications

EUROVOC descriptor:
tax system
tax
EU Member State
group of companies
EC transitional period
tax on income
savings
interest
Directory code:
09.20.30.00 Taxation / Direct taxation / Elimination of double taxation
17.10.00.00 Law relating to undertakings / Company law
Subject matter:
Approximation of laws, Taxation

Miscellaneous information

Author:
Council
Form:
Directive
Addressee:
The Member States
Additional information:
CNS 2004/0076
Directive amending

Procedure

Procedure number:
CNS(2004)0076
Legislative history:
Proposal Commission; Com 2004/0243 Final
Consultation procedure
Opinion European Parliament; given on 21/04/2004
Opinion Economic and Social Committee; given on 28/04/2004

European Parliament - OEIL

Relationship between documents

Treaty:
European Community
Legal basis:
12002E094
Select all documents based on this document
Amendment to:
32003L0049 Amendment Replacement Article 6.1 from 01/05/2004
32003L0049 Amendment Replacement Article 6.2 from 01/05/2004
32003L0049 Amendment Replacement Article 6.3 from 01/05/2004
32003L0049 Amendment Replacement TIT Article 6 from 01/05/2004
52004PC0243 Adoption
Amended by:
Corrected by 32004L0076R(01)
Display the national execution measures