32004L0076

• EUROVOC descriptor:
  tax system
  tax
  EU country
  group of companies
  EC transitional period
  tax on income
  savings
  interest
• Directory code:
  09.20.30.00 Taxation / Direct taxation / Elimination of double taxation
  17.10.00.00 Law relating to undertakings / Company law
  
• Subject matter:
  Approximation of laws , Taxation

Miscellaneous information

• Author:
  Council
• Form:
  Directive
• Addressee:
  The Member States
• Additional information:
  CNS 2004/0076
  Directive amending

Procedure

• Procedure number:
  CNS ( 2004 ) 0076
• Legislative history:
  Proposal Commission; Com 2004/0243 Final
  Consultation procedure
  Opinion European Parliament; given on 21/04/2004
  Opinion Economic and Social Committee; given on 28/04/2004
• European Parliament - OEIL

 

Relationship between documents

• Treaty:
  European Community
• Legal basis:
  12002E094
  
• Select all documents based on this document
• Amendment to:
  32003L0049 Amendment Replacement Article 6.1 from 01/05/2004
  32003L0049 Amendment Replacement Article 6.2 from 01/05/2004
  32003L0049 Amendment Replacement Article 6.3 from 01/05/2004
  32003L0049 Amendment Replacement TIT Article 6 from 01/05/2004
  52004PC0243 Adoption
  
• Amended by:
  Corrected by 32004L0076R(01)
  
• Display the national implementing measures
  
MNE
• Instruments cited:
  11997D/PRO/13
  
  12003T057
  
  32003L0048
  
• Select all documents mentioning this document

Consolidated versions

• consolidation chart:
  02003L0049