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CELEX 22004A1228(02)

Agreement between the European Community and the Republic of San Marino providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments. Memorandum of Understanding

in forceEuropean Union· EUR-Lex· EN

Introduced

7 December 2004

Last action

1 June 2005 · Entry into force

Status

In force

Sponsors

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Subjects

Taxation

Source updated

7 December 2004

Taxation

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22 official languages

  • Bulgarian

    Споразумение между Европейската общност и Република Сан Марино, което предвижда мерки, еквивалентни на тези, предвидени в Директива 2003/48/ЕО на Съвета относно данъчното облагане на доходи от спестявания под формата на лихвени плащания

  • Czech

    Dohoda mezi Evropským společenstvím a Republikou San Marino, kterou se stanoví opatření rovnocenná opatřením stanoveným směrnicí Rady 2003/48/ES o zdanění příjmů z úspor ve formě příjmů úrokového charakteru. Memorandum o porozumění

  • Danish

    Aftale mellem Det Europæiske Fællesskab og Republikken San Marino om fastlæggelse af foranstaltninger svarende til dem, der er fastlagt i Rådets direktiv 2003/48/EF om beskatning af indtægter fra opsparing i form af rentebetalinger. Aftalememorandum

  • German

    Abkommen zwischen der Europäischen Gemeinschaft und der Republik San Marino über Regelungen, die denen der Richtlinie 2003/48/EG des Rates im Bereich der Besteuerung von Zinserträgen gleichwertig sind. Gemeinsame Absichtserklärung

  • Greek

    Συμφωνία μεταξύ της Ευρωπαϊκής Κοινότητας, και της Δημοκρατίας του Αγίου Μαρίνου που προβλέπει μέτρα ισοδύναμα με εκείνα που θεσπίζονται στην οδηγία 2003/48/ΕΚ του Συμβουλίου για τη φορολόγηση των υπό μορφή τόκων εισοδημάτων από αποταμιεύσεις. Μνημόνιο Συμφωνίας

  • Spanish

    Acuerdo entre la Comunidad Europea y la República de San Marino relativo al establecimiento de medidas equivalentes a las previstas en la Directiva 2003/48/CE del Consejo en materia de fiscalidad de los rendimientos del ahorro en forma de pago de intereses. Memorándum de Acuerdo

  • Estonian

    Leping Euroopa Ühenduse ja San Marino Vabariigi vahel nõukogu direktiivis 2003/48/EÜ hoiuste intresside maksustamise kohta sätestatud meetmetega samaväärsete meetmete kohaldamise kohta. Vastastikuse mõistmise memorandum

  • Finnish

    Euroopan yhteisön ja San Marinon tasavallan sopimus säästöjen tuottamien korkotulojen verotuksesta annetussa neuvoston direktiivissä 2003/48/EY säädettyjä toimenpiteitä vastaavista toimenpiteistä. Yhteisymmärryspöytäkirja

  • French

    Accord entre la Communauté européenne et la République de Saint-Marin prévoyant des mesures équivalentes à celles prévues dans la directive 2003/48/CE du Conseil en matière de fiscalité des revenus de l’épargne sous forme de paiements d’intérêts. Mémorandum d’entente

  • Croatian

    Sporazum između Europske zajednice i Republike San Marino o mjerama istovrsnim onima koje su utvrđene u Direktivi Vijeća 2003/48/EZ o oporezivanju dohotka od kamata na štednju

  • Hungarian

    Megállapodás az Európai Közösség és a San Marino Köztársaság között, a megtakarításokból származó kamatjövedelem adóztatásáról szóló 2003/48/EK tanácsi irányelvben meghatározott szabályokkal egyenértékű rendelkezések megállapításáról. Szándéknyilatkozat

  • Italian

    Accordo tra la Comunità europea e la Repubblica di San Marino che stabilisce misure equivalenti a quelle definite nella direttiva 2003/48/CE del Consiglio in materia di tassazione dei redditi da risparmio sotto forma di pagamenti di interessi. Memorandum d’intesa

  • Lithuanian

    Europos Bendrijos ir San Marino Respublikos Susitarimas, numatantis priemones, lygiavertes nustatytoms Direktyvoje 2003/48/EB dėl palūkanų, gautų iš taupymo pajamų, apmokestinimo. Supratimo memorandumas

  • Latvian

    Nolīgums starp Eiropas Kopienu un Sanmarīno Republiku, ar ko nosaka līdzvērtīgus pasākumus tiem, kuri noteikti Padomes Direktīvā 2003/48/EK par procentu ienākumu no uzkrājumiem aplikšanu ar nodokli. Saprašanās memorands

  • Maltese

    Ftehim Bejn il-Komunità Ewropea u r-Repubblika ta’ San Marino li jipprovdi għal miżuri ekwivalenti għal dawk stabbiliti fid-Direttiva tal-Kunsill 2003/48/ke dwar it-taxxa fuq dħul minn tfaddil fil-forma ta' ħlas ta' imgħax

  • Dutch

    Overeenkomst tussen de Europese Gemeenschap en de Republiek San Marino waarbij wordt voorzien in maatregelen van gelijke strekking als die welke zijn vervat in Richtlijn 2003/48/EG betreffende belastingheffing op inkomsten uit spaargelden in de vorm van rentebetaling. Memorandum van overeenstemming

  • Polish

    Umowa między Wspólnotą Europejską a Republiką San Marino ustanawiająca środki równoważne do przewidzianych w dyrektywie Rady 2003/48/WE w sprawie opodatkowania dochodów z oszczędności w formie wypłacanych odsetek. Protokół ustaleń

  • Portuguese

    Acordo entre a Comunidade Europeia e a República de São Marino que prevê medidas equivalentes às estabelecidas pela Directiva 2003/48/CE do Conselho relativa à tributação dos rendimentos da poupança sob a forma de juros. Memorando de entendimento

  • Romanian

    Acord între Comunitatea Europeană și Republica San Marino de stabilire a măsurilor echivalente cu cele prevăzute de Directiva 2003/48/CE a Consiliului privind impozitarea veniturilor din economii sub forma plăților de dobânzi

  • Slovak

    Dohoda medzi Európskym spoločenstvom a Sanmarínskou republikou, upravujúca opatrenia rovnocenné s tými, ktoré ustanovuje smernica Rady 2003/48/ES o zdaňovaní príjmu z úspor v podobe výplaty úrokov. Memorandum o porozumení

  • Slovenian

    Sporazum med Evropsko skupnostjo in Republiko San Marino o ukrepih, enakovrednih tistim iz Direktive Sveta 2003/48/ES o obdavčevanju dohodka od prihrankov v obliki plačil obresti. Memorandum o soglasju

  • Swedish

    Avtal mellan Europeiska gemenskapen och Republiken San Marino om åtgärder likvärdiga med dem som föreskrivs i rådets direktiv 2003/48/EG om beskattning av inkomster från sparande i form av räntebetalningar. Samförståndsavtal

Records

Official treaty CELEX 22004A1228(02) from European Union at EUR-Lex. Dated 7 December 2004. Status: In force.

Timeline

  1. 7 December 2004

    Signed

    Source: work_date_document

  2. 1 June 2005

    Entry into force

    Source: resource_legal_date_entry-into-force

Votes

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Versions

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Documents

24 official files

Ftehim Bejn il-Komunità Ewropea u r-Repubblika ta’ San Marino li jipprovdi għal miżuri ekwivalenti għal dawk stabbiliti fid-Direttiva tal-Kunsill 2003/48/ke dwar it-taxxa fuq dħul minn tfaddil fil-forma ta' ħlas ta' imgħax

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  • European Legislation Identifier

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  • Ftehim Bejn il-Komunità Ewropea u r-Repubblika ta’ San Marino li jipprovdi għal miżuri ekwivalenti għal dawk stabbiliti fid-Direttiva tal-Kunsill 2003/48/ke dwar it-taxxa fuq dħul minn tfaddil fil-forma ta' ħlas ta' imgħax

    official_journal · MT · 7 December 2004

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  • Europos Bendrijos ir San Marino Respublikos Susitarimas, numatantis priemones, lygiavertes nustatytoms Direktyvoje 2003/48/EB dėl palūkanų, gautų iš taupymo pajamų, apmokestinimo. Supratimo memorandumas

    official_journal · LT · 7 December 2004

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  • Euroopan yhteisön ja San Marinon tasavallan sopimus säästöjen tuottamien korkotulojen verotuksesta annetussa neuvoston direktiivissä 2003/48/EY säädettyjä toimenpiteitä vastaavista toimenpiteistä. Yhteisymmärryspöytäkirja

    official_journal · FI · 7 December 2004

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  • Avtal mellan Europeiska gemenskapen och Republiken San Marino om åtgärder likvärdiga med dem som föreskrivs i rådets direktiv 2003/48/EG om beskattning av inkomster från sparande i form av räntebetalningar. Samförståndsavtal

    official_journal · SV · 7 December 2004

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  • Megállapodás az Európai Közösség és a San Marino Köztársaság között, a megtakarításokból származó kamatjövedelem adóztatásáról szóló 2003/48/EK tanácsi irányelvben meghatározott szabályokkal egyenértékű rendelkezések megállapításáról. Szándéknyilatkozat

    official_journal · HU · 7 December 2004

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  • Accord entre la Communauté européenne et la République de Saint-Marin prévoyant des mesures équivalentes à celles prévues dans la directive 2003/48/CE du Conseil en matière de fiscalité des revenus de l’épargne sous forme de paiements d’intérêts. Mémorandum d’entente

    official_journal · FR · 7 December 2004

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  • Acord între Comunitatea Europeană și Republica San Marino de stabilire a măsurilor echivalente cu cele prevăzute de Directiva 2003/48/CE a Consiliului privind impozitarea veniturilor din economii sub forma plăților de dobânzi

    official_journal · RO · 7 December 2004

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  • Overeenkomst tussen de Europese Gemeenschap en de Republiek San Marino waarbij wordt voorzien in maatregelen van gelijke strekking als die welke zijn vervat in Richtlijn 2003/48/EG betreffende belastingheffing op inkomsten uit spaargelden in de vorm van rentebetaling. Memorandum van overeenstemming

    official_journal · NL · 7 December 2004

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  • Acordo entre a Comunidade Europeia e a República de São Marino que prevê medidas equivalentes às estabelecidas pela Directiva 2003/48/CE do Conselho relativa à tributação dos rendimentos da poupança sob a forma de juros. Memorando de entendimento

    official_journal · PT · 7 December 2004

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  • Leping Euroopa Ühenduse ja San Marino Vabariigi vahel nõukogu direktiivis 2003/48/EÜ hoiuste intresside maksustamise kohta sätestatud meetmetega samaväärsete meetmete kohaldamise kohta. Vastastikuse mõistmise memorandum

    official_journal · ET · 7 December 2004

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  • Aftale mellem Det Europæiske Fællesskab og Republikken San Marino om fastlæggelse af foranstaltninger svarende til dem, der er fastlagt i Rådets direktiv 2003/48/EF om beskatning af indtægter fra opsparing i form af rentebetalinger. Aftalememorandum

    official_journal · DA · 7 December 2004

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  • Umowa między Wspólnotą Europejską a Republiką San Marino ustanawiająca środki równoważne do przewidzianych w dyrektywie Rady 2003/48/WE w sprawie opodatkowania dochodów z oszczędności w formie wypłacanych odsetek. Protokół ustaleń

    official_journal · PL · 7 December 2004

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  • Sporazum med Evropsko skupnostjo in Republiko San Marino o ukrepih, enakovrednih tistim iz Direktive Sveta 2003/48/ES o obdavčevanju dohodka od prihrankov v obliki plačil obresti. Memorandum o soglasju

    official_journal · SL · 7 December 2004

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  • Accordo tra la Comunità europea e la Repubblica di San Marino che stabilisce misure equivalenti a quelle definite nella direttiva 2003/48/CE del Consiglio in materia di tassazione dei redditi da risparmio sotto forma di pagamenti di interessi. Memorandum d’intesa

    official_journal · IT · 7 December 2004

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  • Acuerdo entre la Comunidad Europea y la República de San Marino relativo al establecimiento de medidas equivalentes a las previstas en la Directiva 2003/48/CE del Consejo en materia de fiscalidad de los rendimientos del ahorro en forma de pago de intereses. Memorándum de Acuerdo

    official_journal · ES · 7 December 2004

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  • Συμφωνία μεταξύ της Ευρωπαϊκής Κοινότητας, και της Δημοκρατίας του Αγίου Μαρίνου που προβλέπει μέτρα ισοδύναμα με εκείνα που θεσπίζονται στην οδηγία 2003/48/ΕΚ του Συμβουλίου για τη φορολόγηση των υπό μορφή τόκων εισοδημάτων από αποταμιεύσεις. Μνημόνιο Συμφωνίας

    official_journal · EL · 7 December 2004

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  • Споразумение между Европейската общност и Република Сан Марино, което предвижда мерки, еквивалентни на тези, предвидени в Директива 2003/48/ЕО на Съвета относно данъчното облагане на доходи от спестявания под формата на лихвени плащания

    official_journal · BG · 7 December 2004

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  • Dohoda medzi Európskym spoločenstvom a Sanmarínskou republikou, upravujúca opatrenia rovnocenné s tými, ktoré ustanovuje smernica Rady 2003/48/ES o zdaňovaní príjmu z úspor v podobe výplaty úrokov. Memorandum o porozumení

    official_journal · SK · 7 December 2004

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  • Sporazum između Europske zajednice i Republike San Marino o mjerama istovrsnim onima koje su utvrđene u Direktivi Vijeća 2003/48/EZ o oporezivanju dohotka od kamata na štednju

    official_journal · HR · 7 December 2004

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  • Abkommen zwischen der Europäischen Gemeinschaft und der Republik San Marino über Regelungen, die denen der Richtlinie 2003/48/EG des Rates im Bereich der Besteuerung von Zinserträgen gleichwertig sind. Gemeinsame Absichtserklärung

    official_journal · DE · 7 December 2004

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  • Dohoda mezi Evropským společenstvím a Republikou San Marino, kterou se stanoví opatření rovnocenná opatřením stanoveným směrnicí Rady 2003/48/ES o zdanění příjmů z úspor ve formě příjmů úrokového charakteru. Memorandum o porozumění

    official_journal · CS · 7 December 2004

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  • Nolīgums starp Eiropas Kopienu un Sanmarīno Republiku, ar ko nosaka līdzvērtīgus pasākumus tiem, kuri noteikti Padomes Direktīvā 2003/48/EK par procentu ienākumu no uzkrājumiem aplikšanu ar nodokli. Saprašanās memorands

    official_journal · LV · 7 December 2004

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  • Agreement between the European Community and the Republic of San Marino providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments. Memorandum of Understanding

    official_journal · EN · 7 December 2004

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