Savings Directive
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(Redirected from European Union Savings Directive)
 European Union directive: |
|
| Directive 2003/48/EC | |
|---|---|
| Council Directive on taxation of savings income in the form of interest payments | |
| Made by | Council of the EU |
| Made under | Art. 94 |
| Journal reference | L 157, 2003-06-26, p. 38 |
| History | |
| Made | 2003-06-03 |
| Came into force | 2005-07-01 |
| Preparative texts | |
| Commission proposal | C 270 E, 2001-09-25, p. 259 |
| EESC opinion | C 48, 2002-02-21, p. 55 |
| EP opinion | C 47 E, 2003-02-27, p. 553 |
| Other legislation | |
| Status: Current legislation | |
The European Union Savings Directive (EUSD), formally Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments, is a directive of the European Union enacted to implement the European Union withholding tax, requiring member states to provide other member states with information on interest paid to achieve effective taxation of the payments in the member state where the taxpayer is resident for tax purposes.
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