Directive 2003/48/EC - Savings Income Taxation Directive

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Version status: Repealed | Document consolidation status: Updated to reflect all known changes

Published date: 26 June 2003

Consolidation Status: Updated to reflect all known changes

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	Recitals
	Chapter I Introductory provisions (arts. 1-7)
Repealed	Article 1 Aim
Repealed	Article 1a Definitions of certain terms
Repealed	Article 2 Definition of beneficial owner
Repealed	Article 3 Identity and residence of beneficial owners
Repealed	Article 4 Paying agents
Repealed	Article 5 Definition of competent authority
Repealed	Article 6 Definition of interest payment
Repealed	Article 7 Territorial scope
	Chapter II Exchange of information (arts. 8-9)
Repealed	Article 8 Information reporting by the paying agent
Repealed	Article 9 Automatic exchange of information
	Chapter III Transitional provisions (arts. 10-15)
Repealed	Article 10 Transitional period
Repealed	Article 11 Withholding tax
Repealed	Article 12 Revenue sharing
Repealed	Article 13 Exceptions to the withholding tax procedure
Repealed	Article 14 Elimination of double taxation
Repealed	Article 15 Negotiable debt securities
	Chapter IV Miscellaneous and final provisions (arts. 16-20)
Repealed	Article 16 Other withholding taxes
Repealed	Article 17 Transposition
Repealed	Article 18 Review
Repealed	Article 18a Implementing measures
Repealed	Article 18b Committee
Repealed	Article 19 Entry into force
Repealed	Article 20 Addressees
Repealed	Annex I Indicative list of categories of entities and legal arrangements which are considered to be not subject to effective taxation, for the purposes of Article 2(3)
Repealed	Annex II Indicative list of categories of entities and legal arrangements which are considered to be not subject to effective taxation, for the purposes of Article 4(2)
Repealed	Annex III List of related entities referred to in Article 15
Repealed	Annex IV List of items for statistical purposes to be provided annually by member states to the commission
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