Directiva 2003/48/CE del Consejo, de 3 de junio de 2003, en materia de fiscalidad de los rendimientos del ahorro en forma de pago de intereses

Afectaciones

IMPLEMENTADA por

• Ley de Medidas Fiscales, Administrativas y del Orden Social (Ley 62/2003, de 30 de diciembre)
• CORRECCIÓN de errores y errata de la Ley 62/2003, de 30 de diciembre, de medidas fiscales, administrativas y del orden social.
• REAL DECRETO 1778/2004, de 30 de julio, por el que se establecen obligaciones de información respecto de las participaciones preferentes y otros instrumentos de deuda y de determinadas rentas obtenidas por personas físicas residentes en la Unión Europea.

DEROGADA por

• Directiva (UE) 2015/2060 del Consejo, de 10 de noviembre de 2015, por la que se deroga la Directiva 2003/48/CE en materia de fiscalidad de los rendimientos del ahorro en forma de pago de intereses

Documentos citados

• Council Directive 80/390/EEC of 17 March 1980 coordinating the requirements for the drawing up, scrutiny and distribution of the listing particulars to be published for the admission of securities to official stock exchange listing
• Directive 2001/108/EC of the European Parliament and of the Council of 21 January 2002 amending Council Directive 85/611/EEC on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS), with regard to investments of UCITS
• Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the fields of direct taxation and value added tax (77/799/EEC)
• Directive 2001/97/EC of the European Parliament and of the Council of 4 December 2001 amending Council Directive 91/308/EEC on prevention of the use of the financial system for the purpose of money laundering - Commission Declaration
• Charter of fundamental rights of the European Union



Ver todas las citas

• Council Directive 91/308/EEC of 10 June 1991 on prevention of the use of the financial system for the purpose of money laundering
• Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments
• Directive 2001/34/EC of the European Parliament and of the Council of 28 May 2001 on the admission of securities to official stock exchange listing and on information to be published on those securities
• Council Directive of 20 December 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (85/611/EEC)
• Treaty establishing the European Community