EU Savings Directive definition

EU Savings Directive. Means the Council Directive 2003/49/EC of 3 June 2003 on the taxation of savings income in the form of interest payments;

EU Savings Directive means the Council Directive 2003/48/EC of June 3, 2003 on taxation of savings income in the form of interest payments and the agreements signed by Luxembourg with associated and dependent territories of certain European member countries, as implemented in Luxembourg by the laws of June 21, 2005 and December 23, 2005.

EU Savings Directive means Directive 2003/48/EC as such may be amended from time to time;

Examples of EU Savings Directive in a sentence

• The changes will expand the range of payments covered by the EU Savings Directive, in particular to include additional types of income payable on securities.

• This exchange of information takes place in terms of the EU Savings Directive 2003/48/EC.

• EU Savings Directive Under EC Council Directive 2003/48/EC on the taxation of savings income, Member States are required to provide to the tax authorities of another Member State details of payments of interest (or similar income) paid by a person within its jurisdiction to an individual resident in that other Member State or to certain limited types of entities established in that other Member State.

• EU Savings Directive Under EC Council Directive 2003/48/EC on the taxation of savings income (the "Directive"), Member States are required to provide to the tax authorities of another Member State details of payments of interest (or similar income) paid by a person within its jurisdiction to an individual resident in that other Member State or to certain limited types of entities established in that other Member State.

• January 2016.Additionally, on 9 December 2014, the Council of the European Union adopted Directive 2014/107/EU amending Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation which provides for an automatic exchange of financial account information between EU Member States (“DAC Directive”) including income categories contained in the EU Savings Directive (EC Directive 2003/48/EC).

More Definitions of EU Savings Directive

EU Savings Directive has the meaning assigned to such term in the definition of “Excluded Taxes.”

EU Savings Directive has the meaning assigned to such term in the definition of “Excluded Taxes.” “Eurocurrency”, means, with respect to any Loan or Borrowing, that such Loan, or the Loans comprising such Borrowing, bears interest at a rate determined by reference to the Adjusted LIBO Rate (other than any ABR Loan or ABR Borrowing).

EU Savings Directive has the meaning assigned to such term in the definition of “Excluded Taxes.” “euro” and/or “EUR” means the single currency of the participating members of the EU.

EU Savings Directive means the EC Council Directive 2003/48/EC on the taxation of savings income.

EU Savings Directive means Council Directive 2003/48/EC regarding the taxation of savings income, adopted by the Council of the European Union on 03 June 2003, as amended, supplemented or repealed from time to time.

EU Savings Directive has the meaning set forth in the definition of Excluded Taxes.

EU Savings Directive means Directive 2003/48/EC as such may be amended from time to time; “Exempt Irish Investor” means: