taxation of savings income | taxation of savings income in the form of interest payments

Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments | Savings Directive | Savings Tax Directive | Savings Taxation Directive | EUSD [Abbr.]

Agreement between the European Community and the Principality of Andorra providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments

Registered Investment Income Tax Return

Individual Income Tax Return for Registered Education Savings Plan Over-Payments

1997 Individual Income Tax Return for RRSP Excess Contributions [ Individual Income Tax Return for Registered Retirement Saving s Plan Excess Contributions ]

direct taxation-related systems, in particular taxation on savings system, taxation on savings test tool, e–forms for direct taxation, tax identification number TIN-on-the-web, the exchanges related to the Article 8 of Council Directive 2011/16/EU and associated test tools;

As concerns direct taxation, the acquis covers some aspects of taxing income from savings of individuals and of corporate taxes.

Secondly, such agreements should relate to taxation and aim to guarantee that the mechanisms of Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums (1) and Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (2), which aim in particular at combating fraud and cross-border tax evasion, will continue to apply in future to the territory of Saint-Barthélemy.

on the proposal for a Council directive amending Directive 2003/48/EC on taxation of savings income in the form of interest payments