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CELEX 32004L0076

Council Directive 2004/76/EC of 29.4.2004 amending Directive 2003/49/EC as regards the possibility for certain Member States to apply transitional periods for the application of a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States

in forceEuropean Union· EUR-Lex· EN

Introduced

29 April 2004

Last action

1 May 2004 · Entry into force

Status

In force

Sponsors

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Subjects

Taxation

Source updated

29 April 2004

Taxation

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Records

Official directive CELEX 32004L0076 from European Union at EUR-Lex. Dated 29 April 2004. Status: In force.

Timeline

  1. 29 April 2004

    Signed

    Source: work_date_document

  2. 1 May 2004

    Entry into force

    Source: resource_legal_date_entry-into-force

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Documents

24 official files

Директива 2004/76/ЕО на СЪвета от 29 април 2004 година за изменение на Директива 2003/96/ЕО относно възможността за някои държави-членки да прилагат преходни периоди за прилагане на обща система на данъчно облагане на плащания на лихви и авторски и лицензионни възнаграждения между свързани дружества от различни държави-членки

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  • Директива 2004/76/ЕО на СЪвета от 29 април 2004 година за изменение на Директива 2003/96/ЕО относно възможността за някои държави-членки да прилагат преходни периоди за прилагане на обща система на данъчно облагане на плащания на лихви и авторски и лицензионни възнаграждения между свързани дружества от различни държави-членки

    official_journal · BG · 29 April 2004

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  • A Tanács 2004/76/EK irányelve (2004. április 29.) a 2003/49/EK irányelvnek a különböző tagállambeli társult vállalkozások közötti kamat- és jogdíjfizetések közös adózási rendszerének alkalmazására vonatkozó átmeneti időszakoknak egyes tagállamok általi alkalmazási lehetősége tekintetében történő módosításáról

    official_journal · HU · 29 April 2004

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  • Direktiva Sveta 2004/76/ES z dne 29. aprila 2004 o spremembi Direktive 2003/49/ES glede možnosti določenih držav članic, da uporabijo prehodna obdobja za uvedbo skupnega sistema obdavčevanja plačil obresti ter licenčnin med povezanimi družbami iz različnih držav članic

    official_journal · SL · 29 April 2004

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  • Direttiva 2004/76/CE del Consiglio del 29.4.2004 che modifica la direttiva 2003/49/CE per quanto riguarda la possibilità per alcuni Stati membri di prevedere periodi transitori per l'applicazione di un regime fiscale comune relativo ai pagamenti di interessi e canoni fra società consociate di Stati membri diversi

    official_journal · IT · 29 April 2004

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  • Directiva 2004/76/CE do Conselho de 29.4.2004 que altera a Directiva 2003/49/CE no que respeita à possibilidade concedida a alguns Estados--Membros de beneficiarem de períodos transitórios relativamente à aplicação de um regime fiscal comum aplicável aos pagamentos de juros e royalties efectuados entre sociedades associadas de Estados-Membros diferentes

    official_journal · PT · 29 April 2004

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  • Nõukogu direktiiv 2004/76/EÜ, 29. aprill 2004, millega muudetakse direktiivi 2003/49/EÜ teatud liikmesriikide võimaluse osas rakendada üleminekuperioode eri liikmesriikide sidusühingute vaheliste intressimaksete ja kasutustasude suhtes kohaldatava ühise maksustamissüsteemi rakendamiseks

    official_journal · ET · 29 April 2004

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  • Richtlinie No 2004/76/EG des Rates vom 29.4.2004 zur Änderung der Richtlinie 2003/49/EG insoweit als bestimmte Mitgliedstaaten Übergangszeiten für eine gemeinsame Steuerregelung für Zahlungen von Zinsen und Lizenzgebühren zwischen verbundenen Unternehmen verschiedener Mitgliedstaaten anwenden können

    official_journal · DE · 29 April 2004

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  • Directiva 2004/76/CE del Consejo de 29.4.2004 por la que se modifica la Directiva 2003/49/CE en lo que respecta a la posibilidad ofrecida a determinados Estados miembros de disfrutar de un período transitorio para la aplicación de un régimen fiscal común aplicable a los pagos de intereses y cánones efectuados entre sociedades asociadas de diferentes Estados miembros

    official_journal · ES · 29 April 2004

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  • 2004 m. balandžio 29 d. Tarybos Direktyva 2004/76/EB iš dalies keičianti Direktyvą 2003/49/EB dėl galimybės tam tikroms valstybėms narėms nustatyti pereinamuosius laikotarpius taikant bendrą apmokestinimo sistemą, taikomą palūkanų ir autorinių atlyginimų mokėjimams tarp skirtingų valstybių narių asocijuotų bendrovių

    official_journal · LT · 29 April 2004

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  • Direktiva Vijeća 2004/76/EZ od 29. travnja 2004. o izmjenama Direktive 2003/49/EZ o omogućavanju prijelaznog razdoblja nekim državama članicama u vezi s primjenom zajedničkog sustava poreza na isplate kamata i licencije između povezanih trgovačkih društava različitih država članica

    official_journal · HR · 29 April 2004

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  • Rådets direktiv 2004/76/EF af 29.4.2004 om ændring af direktiv 2003/49/EF, for så vidt angår visse medlemsstaters mulighed for at anvende overgangsperioder ved anvendelsen af en fælles ordning for beskatning af renter og royalties, der betales mellem associerede selskaber i forskellige medlemsstater

    official_journal · DA · 29 April 2004

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  • Směrnice Rady 2004/76/ES ze dne 29. dubna 2004, kterou se mění směrnice 2003/49/ES, pokud jde o možnost některých členských států uplatňovat přechodné období pro zavedení společného systému zdanění úroků a licenčních poplatků mezi přidruženými společnostmi z různých členských států

    official_journal · CS · 29 April 2004

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  • Dyrektywa Rady 2004/76/WE z dnia 29 kwietnia 2004 r. zmieniająca dyrektywę 2003/49/WE w odniesieniu do możliwości stosowania przez niektóre Państwa Członkowskie okresów przejściowych dla stosowania wspólnego systemu opodatkowania stosowanego do odsetek oraz należności licencyjnych między powiązanymi spółkami różnych Państw Członkowskich

    official_journal · PL · 29 April 2004

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  • Directive 2004/76/CE du Conseil du 29.4.2004 modifiant la directive 2003/49/CE en ce qui concerne la faculté pour certains États membres d'appliquer des périodes de transition pour l'application d'un régime fiscal commun applicable aux paiements d'intérêts et de redevances effectués entre des sociétés associées d'États membres différents

    official_journal · FR · 29 April 2004

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  • Padomes Direktīva 2004/76/EK (2004. gada 29. aprīlis), ar kuru groza Direktīvu 2003/49/EK attiecībā uz iespēju dažām dalībvalstīm piemērot pārejas laika posmus, lai piemērotu kopīgu nodokļu sistēmu, kas ir piemērojama procentu un honorāru maksājumiem, kurus veic asociēti uzņēmumi dažādās dalībvalstīs

    official_journal · LV · 29 April 2004

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  • Rådets direktiv 2004/76/EG av den 29.4.2004 om ändring av direktiv 2003/49/EG vad gäller möjligheten för vissa medlemsstater att tillämpa övergångsperioder när det gäller tillämpningen av ett gemensamt system för beskattning av räntor och royalties som betalas mellan närstående bolag i olika medlemsstater

    official_journal · SV · 29 April 2004

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  • Directiva 2004/76/CE a Consiliului din 29 aprilie 2004 de modificare a Directivei 2003/49/CE în ceea ce privește posibilitatea ca anumite state membre să stabilească perioade de tranziție pentru aplicarea unui regim comun de impozitare aplicabil plăților de dobânzi și redevențe efectuate între societăți asociate din diferite state membre

    official_journal · RO · 29 April 2004

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  • Richtlijn 2004/76/EG van de Raad van 29.4.2004 tot wijziging van Richtlijn 2003/49/EG waarbij bepaalde lidstaten overgangsperioden mogen instellen voor de toepassing van een gemeenschappelijke belastingregeling inzake uitkeringen van interest en royalty’s tussen verbonden ondernemingen van verschillende lidstaten

    official_journal · NL · 29 April 2004

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  • Id-Direttiva tal-Kunsill 2004/76/KE tad-29 ta' April 2004 li temenda d-Direttiva 2003/49/KE dwar il-possibilità għal ċerti Stati Membri li japplikaw perjodi transitorji għall-applikazzjoni ta' sistema komuni ta' tassazzjoni applikabbli għall-ħlas ta' imgħax u royalties magħmula bejn kumpaniji assoċjati ta' Stati Membri differenti

    official_journal · MT · 29 April 2004

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  • Smernica Rady 2004/76/ES z 29. apríla 2004, ktorou sa mení a dopĺňa smernica 2003/49/ES, pokiaľ ide o možnosť uplatňovať v prípade niektorých štátov prechodné obdobia na uplatňovanie spoločného systému zdaňovania uplatniteľného na platby úrokov a licenčných poplatkov uskutočňovaných medzi pridruženými spoločnosťami z rôznych členských štátov

    official_journal · SK · 29 April 2004

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  • Neuvoston direktiivi 2004/76/EY, annettu 29.4.2004, direktiivin 2003/49/EY muuttamisesta koskien tiettyjen jäsenvaltioiden mahdollisuutta soveltaa siirtymäkausia eri jäsenvaltioissa sijaitsevien lähiyhtiöiden välisiin korko- ja rojaltimaksuihin sovellettavan yhteisen verotusjärjestelmän osalta

    official_journal · FI · 29 April 2004

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  • Οδηγία 2004/76/ΕΚ του Συµβουλίου Της 29.4.2004 για την τροποποίηση της οδηγίας 2003/49/ΕΚ µε στόχο τη δυνατότητα για ορισµένα κράτη µέλη να επιβάλλουν µεταβατικές περιόδους όσον αφορά την εφαρµογή του κοινού συστήµατος φορολόγησης των τόκων και δικαιωµάτων που καταβάλλονται µεταξύ συνδεδεµένων εταιριών διαφορετικών κρατών µελών

    official_journal · EL · 29 April 2004

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  • Council Directive 2004/76/EC of 29.4.2004 amending Directive 2003/49/EC as regards the possibility for certain Member States to apply transitional periods for the application of a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States

    official_journal · EN · 29 April 2004

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  • · CONSIL · Council of the European Union

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