Directive 2003/49/CE du Conseil du 3 juin 2003 concernant un régime fiscal commun applicable aux paiements d'intérêts et de redevances effectués entre des sociétés associées d'États membres différents

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      {
        "title": "Directive 2003/49/CE du Conseil du 3 juin 2003 concernant un régime fiscal commun applicable aux paiements d'intérêts et de redevances effectués entre des sociétés associées d'États membres différents",
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        "title": "Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States",
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      {
        "title": "Direttiva 2003/49/CE del Consiglio, del 3 giugno 2003, concernente il regime fiscale comune applicabile ai pagamenti di interessi e di canoni fra società consociate di Stati membri diversi",
        "summary": null,
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      {
        "title": "Richtlinie 2003/49/EG des Rates vom 3. Juni 2003 über eine gemeinsame Steuerregelung für Zahlungen von Zinsen und Lizenzgebühren zwischen verbundenen Unternehmen verschiedener Mitgliedstaaten",
        "summary": null,
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    "sourceUrl": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32003L0049",
    "adoptionDate": "2003-06-03",
    "effectiveDate": "2003-06-26",
    "expirationDate": "9999-12-31",
    "lastAmendmentDate": "2013-05-13"
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