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Dokumentum 32004L0076
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
DIRECTIVA 2004/76/CE DEL CONSEJO DE 29.4.2004 POR LA QUE SE MODIFICA LA DIRECTIVA 2003/49/CE EN LO QUE RESPECTA A LA POSIBILIDAD OFRECIDA A DETERMINADOS ESTADOS MIEMBROS DE DISFRUTAR DE UN PERÍODO TRANSITORIO PARA LA APLICACIÓN DE UN RÉGIMEN FISCAL COMÚN APLICABLE A LOS PAGOS DE INTERESES Y CÁNONES EFECTUADOS ENTRE SOCIEDADES ASOCIADAS DE DIFERENTES ESTADOS MIEMBROS
DIRECTIVA 2004/76/CE DEL CONSEJO DE 29.4.2004 POR LA QUE SE MODIFICA LA DIRECTIVA 2003/49/CE EN LO QUE RESPECTA A LA POSIBILIDAD OFRECIDA A DETERMINADOS ESTADOS MIEMBROS DE DISFRUTAR DE UN PERÍODO TRANSITORIO PARA LA APLICACIÓN DE UN RÉGIMEN FISCAL COMÚN APLICABLE A LOS PAGOS DE INTERESES Y CÁNONES EFECTUADOS ENTRE SOCIEDADES ASOCIADAS DE DIFERENTES ESTADOS MIEMBROS
DO L 157 de 30.4.2004., 106—113. o.
(ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV) Otra(s) edición(es) especial(es)
(CS, ET, LV, LT, MT, PL, SK, SL, BG, RO, HR)
edición especial en húngaro Capítulo 09 Tomo 002 p. 23 - 24
Hatályos
30.4.2004 |
EN |
Official Journal of the European Communities |
L 157/106 |
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
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular Article 94 thereof,
Having regard to the proposal from the Commission (1),
Having regard to the Opinion of the European Parliament (2),
Having regard to the Opinion of the European Economic and Social Committee (3),
Whereas:
(1) |
Council Directive 2003/49/EC of 3 June 2003 on the common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (4) provides for the abolition of taxation on those payments in the Member State where they arise, but also ensures that these payments are subject to tax once in a Member State. |
(2) |
The application of Directive 2003/49/EC is liable to cause budgetary difficulties for the Czech Republic, Latvia, Lithuania, Poland and Slovakia given the rates of withholding tax applied under national law and on the basis of tax conventions on income and capital and the revenue thus collected. |
(3) |
Those Acceding States should therefore be permitted, on a temporary basis, until the date of application referred to in Article 17(2) and (3) of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (5) not to apply certain provisions of Directive 2003/49/EC concerning, in the case of Latvia and Lithuania, interest and royalty payments, and in the case of the Czech Republic, Poland and Slovakia, royalty payments only. |
(4) |
The measure provided for in this Directive is not an adaptation within the meaning of Article 57 of the 2003 Act of Accession. |
(5) |
Since the Member States are required to grant credit for tax deducted from interest and royalty payments, it is necessary to ensure that this Directive is transposed by the date of entry into force of the 2003 Act of Accession. |
(6) |
The provisions in this Directive must apply from the date of accession of the new Member States. The urgency of the matter justifies an exception to the six-week period provided for in point I.3. of the Protocol on the role of national parliaments in the European Union, |
HAS ADOPTED THIS DIRECTIVE:
Article 1
Article 6 of Directive 2003/49/EC is hereby amended as follows:
1) |
The title shall be replaced by the following: "Transitional rules for the Czech Republic, Greece, Spain, Latvia, Lithuania, Poland, Portugal and Slovakia" |
2) |
Paragraphs 1, 2 and 3 shall be replaced by the following:
|
Article 2
1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive from the date of its entry into force. They shall immediately forward to the Commission the text of these measures, together with a correlation table between such measures and this Directive.
When Member States adopt such measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.
2. Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.
Article 3
This Directive shall enter into force subject to, and as on the date of, the entry into force of the Treaty of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia.
Article 4
This Directive is addressed to the Member States.
Done at Luxembourg, 29.4.2004.
For the Council
The President
M. McDOWELL
(1) OJ C
(2) OJ C
(3) OJ C
(4) OJ L 157, 26.6.2003, p. 49.
(5) OJ L 157, 26.6.2003, p. 38.