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Query: ((DN = "32004L0076" AND DD <= 09/02/2023) OR (RESOURCE_LEGAL_CORRECTS_RESOURCE_LEGAL = "32004L0076" AND DD >= 29/04/2004 AND DD < 09/02/2023 AND (EMBEDDED_ACT_CONSOLIDATED_DATE > 29/04/2004 OR EMBEDDED_ACT_CONSOLIDATED_DATE = NULL)) OR ((RESOURCE_LEGAL_REPEALS_RESOURCE_LEGAL = "32004L0076" OR RESOURCE_LEGAL_IMPLICITLY_REPEALS_RESOURCE_LEGAL = "32004L0076" OR RESOURCE_LEGAL_RENDERS_OBSOLETE_RESOURCE_LEGAL = "32004L0076" OR RESOURCE_LEGAL_REPLACES_RESOURCE_LEGAL = "32004L0076" OR RESOURCE_LEGAL_SUSPENDS_RESOURCE_LEGAL = "32004L0076" OR RESOURCE_LEGAL_PARTIALLY_SUSPENDS_RESOURCE_LEGAL = "32004L0076" OR RESOURCE_LEGAL_AMENDS_RESOURCE_LEGAL = "32004L0076") AND DD > 29/04/2004 AND DD <= 09/02/2023)) AND (EMBEDDED_WHE_EXPRESSION_LG=ENG), Search language: English

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

In force

CELEX number:
32004L0076
Form:
Directive
Author:
Council of the European Union
Date of document:
29/04/2004

Corrigendum to Council Directive 2004/76/EC of 29 April 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)

CELEX number:
32004L0076R(01)
Form:
Directive, Corrigendum
Author:
Council of the European Union
Date of document:
02/06/2004