Imported: Richtlinie 2003/49/EG über eine gemeinsame Steuerregelung für Zahlungen von Zinsen und Lizenzgebühren zwischen verbundenen Unternehmen verschiedener Mitgliedstaaten (CELEX:02003L0049-20130701)

• Document: Richtlinie 2003/49/EG über eine gemeinsame Steuerregelung für Zahlungen von Zinsen und Lizenzgebühren zwischen verbundenen Unternehmen verschiedener Mitgliedstaaten (https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02003L0049-20130701)
• Version: CELEX:02003L0049-20130701
• Project: EULAW
• Import: #23753, 29.10.2026 00:21, eulaw

The document was not there yet and was created with 38 sections, including language, labels and the link to the source.

Outline

• Article 1 Scope and procedure – 17 sections
• Article 2 Definition of interest and royalties – 1 sections
• Article 3 Definition of company, associated company and permanent establishment – 1 sections
• Article 4 Exclusion of payments as interest or royalties – 3 sections
• Article 5 Fraud and abuse – 3 sections
• Article 6 Transitional rules for the Czech Republic, Greece, Spain, Latvia, Lithuania, Poland, Portugal and Slovakia – 4 sections
• Article 7 Implementation – 3 sections
• Article 8 Review – 1 sections
• Article 9 Delimitation clause – 1 sections
• Article 10 Entry into force – 1 sections
• Article 11 Addressees – 1 sections
• ANNEX List of companies covered by Article 3(a) of the Directive – 1 sections

Kwistjonijiet marbuta

• EULAW -

  European Regulation published on http://eur-lex.europa.eu/