European Union · Treaty · A
CELEX 22004A1229(01)
Agreement between the European Community and the Swiss Confederation 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
Introduced
26 October 2004
Last action
1 July 2005 · Entry into force
Status
In force
Sponsors
—
Subjects
Taxation
Source updated
26 October 2004
Official titles
Authentic titles published by the source. The stored canonical title is not replaced.
22 official languages
Bulgarian
Споразумение между Европейската общност и Конфедерация Швейцария за предвиждане на мерки, еквивалентни на тези, определени 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 švýcarskou konfederací, 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 Det Schweiziske Forbund 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 Schweizerischen Eidgenossenschaft über Regelungen, die den in der Richtlinie 2003/48/EG des Rates im Bereich der Besteuerung von Zinserträgen festgelegten Regelungen gleichwertig sind - Einverständliches Memorandum
Greek
Συμφωνία μεταξύ της Ευρωπαϊκής Κοινότητας και της Ελβετικής Συνομοσπονδίας που προβλέπει μέτρα ισοδύναμα με τα θεσπιζόμενα 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 Confederación Suiza 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 àveitsi Konföderatsiooni vahel nõukogu direktiivis 2003/48/EÜ hoiuste intresside maksustamise kohta sätestatud meetmetega samaväärsete meetmete kohaldamise kohta - Vastastikuse mõistmise memorandum
Finnish
Euroopan yhteisön ja Sveitsin valaliiton välinen sopimus säästöjen tuottamien korkotulojen verotuksesta annetussa neuvoston direktiivissä 2003/48/EY säädettyjä toimenpiteitä vastaavista toimenpiteistä - Yhteisymmärryspöytäkirja
French
Accord entre la Communauté européenne et la Confédération suisse prévoyant des mesures équivalentes ` 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 Švicarske Konfederacije o mjerama istovrijednim onima koje su utvrđene u Direktivi Vijeća 2003/48/EZ o oporezivanju dohotka od kamata na štednju
Hungarian
Megállapodás az Európai Közösség és a Svájci Államközösség között, a megtakarításokból származó kamatjövedelem adóztatásáról szóló 2003/48/EK tanácsi irányelvben meghatározott szabályokkal egyenértékű rendelkezések megállapításáról - Szándéknyilatkozat
Italian
Accordo tra la Comunit` europea e la Confederazione svizzera 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
Susitarimas tarp Europos bendrijos ir àveicarijos Konfederacijos, numatantis priemones, lygiavertes nustatytoms Tarybos direktyvoje 2003/48/EB dėl palūkanų, gautų iš taupymo pajamų, apmokestinimo - Supratimo memorandumas
Latvian
Nolīgums starp Eiropas Kopienu un àveices Konfederāciju, ar ko nodrošina pasākumus, kuri ir līdzvērtīgi tiem pasākumiem, kas noteikti Padomes Direktīvā 2003/48/EK par procentu ienākumiem no uzkrājumiem aplikšanu ar nodokli - Saprašanās memorands
Maltese
Ftehim bejn il-Komunità Ewropea u l-Konfederazzjoni Svizzera li jipprovdi miżuri ekwivalenti għal dawk stabbiliti fid-Direttiva tal-Kunsill 2003/48/KE dwar it-tassazzjoni fuq id-dħul mit-tfaddil taħt forma ta' ħlas ta' imgħaxijiet
Dutch
Overeenkomst tussen de Europese Gemeenschap en de Zwitserse Bondsstaat waarbij wordt voorzien in maatregelen van gelijke strekking als die welke zijn vervat in Richtlijn 2003/48/EG van de Raad betreffende belastingheffing op inkomsten uit spaargelden in de vorm van rentebetaling - Memorandum van overeenstemming
Polish
Umowa między Wspólnotą Europejską a Konfederacją Szwajcarską ustanawiająca środki równoważne środkom ustanowionym 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 Confederação Suíça que prevê medidas equivalentes `s previstas na Directiva 2003/48/CE do Conselho relativa ` tributação dos rendimentos da poupança sob a forma de juros - Memorando de entendimento
Romanian
Acord între Comunitatea Europeană și Confederația Elvețiană de stabilire a unor măsuri 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 àvajčiarskou konfederáciou, upravujúca opatrenia rovnocenné s tými, ktoré sú ustanovené v smernici Rady 2003/48/ES o zdaňovaní príjmu z úspor vo forme výplaty úrokov - Memorandum o porozumení
Slovenian
Sporazum med Evropsko skupnostjo in àvicarsko konfederacijo 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 Schweiziska edsförbundet 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 22004A1229(01) from European Union at EUR-Lex. Dated 26 October 2004. Status: In force.
Timeline
26 October 2004
Signed
Source: work_date_document
1 July 2005
Entry into force
Source: resource_legal_date_entry-into-force
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Documents
24 official files
Nolīgums starp Eiropas Kopienu un àveices Konfederāciju, ar ko nodrošina pasākumus, kuri ir līdzvērtīgi tiem pasākumiem, kas noteikti Padomes Direktīvā 2003/48/EK par procentu ienākumiem no uzkrājumiem aplikšanu ar nodokli - Saprašanās memorands
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Nolīgums starp Eiropas Kopienu un àveices Konfederāciju, ar ko nodrošina pasākumus, kuri ir līdzvērtīgi tiem pasākumiem, kas noteikti Padomes Direktīvā 2003/48/EK par procentu ienākumiem no uzkrājumiem aplikšanu ar nodokli - Saprašanās memorands
official_journal · LV · 26 October 2004
Ftehim bejn il-Komunità Ewropea u l-Konfederazzjoni Svizzera li jipprovdi miżuri ekwivalenti għal dawk stabbiliti fid-Direttiva tal-Kunsill 2003/48/KE dwar it-tassazzjoni fuq id-dħul mit-tfaddil taħt forma ta' ħlas ta' imgħaxijiet
official_journal · MT · 26 October 2004
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Euroopan yhteisön ja Sveitsin valaliiton välinen sopimus säästöjen tuottamien korkotulojen verotuksesta annetussa neuvoston direktiivissä 2003/48/EY säädettyjä toimenpiteitä vastaavista toimenpiteistä - Yhteisymmärryspöytäkirja
official_journal · FI · 26 October 2004
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Dohoda medzi Európskym spoločenstvom a àvajčiarskou konfederáciou, upravujúca opatrenia rovnocenné s tými, ktoré sú ustanovené v smernici Rady 2003/48/ES o zdaňovaní príjmu z úspor vo forme výplaty úrokov - Memorandum o porozumení
official_journal · SK · 26 October 2004
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Споразумение между Европейската общност и Конфедерация Швейцария за предвиждане на мерки, еквивалентни на тези, определени в Директива 2003/48/ЕО на Съвета относно данъчното облагане на доходи от спестявания под формата на лихвени плащания
official_journal · BG · 26 October 2004
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Συμφωνία μεταξύ της Ευρωπαϊκής Κοινότητας και της Ελβετικής Συνομοσπονδίας που προβλέπει μέτρα ισοδύναμα με τα θεσπιζόμενα στην οδηγία 2003/48/ΕΚ του Συμβουλίου για τη φορολόγηση των υπό μορφή τόκων εισοδημάτων από αποταμιεύσεις - Μνημόνιο Συμφωνίας
official_journal · EL · 26 October 2004
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Acordo entre a Comunidade Europeia e a Confederação Suíça que prevê medidas equivalentes `s previstas na Directiva 2003/48/CE do Conselho relativa ` tributação dos rendimentos da poupança sob a forma de juros - Memorando de entendimento
official_journal · PT · 26 October 2004
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Accord entre la Communauté européenne et la Confédération suisse prévoyant des mesures équivalentes ` 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 · 26 October 2004
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Megállapodás az Európai Közösség és a Svájci Államközösség között, a megtakarításokból származó kamatjövedelem adóztatásáról szóló 2003/48/EK tanácsi irányelvben meghatározott szabályokkal egyenértékű rendelkezések megállapításáról - Szándéknyilatkozat
official_journal · HU · 26 October 2004
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Acuerdo entre la Comunidad Europea y la Confederación Suiza 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 · 26 October 2004
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Leping Euroopa Ühenduse ja àveitsi Konföderatsiooni vahel nõukogu direktiivis 2003/48/EÜ hoiuste intresside maksustamise kohta sätestatud meetmetega samaväärsete meetmete kohaldamise kohta - Vastastikuse mõistmise memorandum
official_journal · ET · 26 October 2004
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Dohoda mezi evropským společenstvím a švýcarskou konfederací, 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 · 26 October 2004
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Avtal mellan Europeiska gemenskapen och Schweiziska edsförbundet 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 · 26 October 2004
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Accordo tra la Comunit` europea e la Confederazione svizzera 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 · 26 October 2004
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Susitarimas tarp Europos bendrijos ir àveicarijos Konfederacijos, numatantis priemones, lygiavertes nustatytoms Tarybos direktyvoje 2003/48/EB dėl palūkanų, gautų iš taupymo pajamų, apmokestinimo - Supratimo memorandumas
official_journal · LT · 26 October 2004
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Overeenkomst tussen de Europese Gemeenschap en de Zwitserse Bondsstaat waarbij wordt voorzien in maatregelen van gelijke strekking als die welke zijn vervat in Richtlijn 2003/48/EG van de Raad betreffende belastingheffing op inkomsten uit spaargelden in de vorm van rentebetaling - Memorandum van overeenstemming
official_journal · NL · 26 October 2004
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Acord între Comunitatea Europeană și Confederația Elvețiană de stabilire a unor măsuri echivalente cu cele prevăzute de Directiva 2003/48/CE a Consiliului privind impozitarea veniturilor din economii sub forma plăților de dobânzi
official_journal · RO · 26 October 2004
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Sporazum med Evropsko skupnostjo in àvicarsko konfederacijo 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 · 26 October 2004
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Umowa między Wspólnotą Europejską a Konfederacją Szwajcarską ustanawiająca środki równoważne środkom ustanowionym w dyrektywie Rady 2003/48/WE w sprawie opodatkowania dochodów z oszczędności w formie wypłacanych odsetek - Protokół ustaleń
official_journal · PL · 26 October 2004
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Abkommen zwischen der Europäischen Gemeinschaft und der Schweizerischen Eidgenossenschaft über Regelungen, die den in der Richtlinie 2003/48/EG des Rates im Bereich der Besteuerung von Zinserträgen festgelegten Regelungen gleichwertig sind - Einverständliches Memorandum
official_journal · DE · 26 October 2004
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Sporazum između Europske zajednice i Švicarske Konfederacije o mjerama istovrijednim onima koje su utvrđene u Direktivi Vijeća 2003/48/EZ o oporezivanju dohotka od kamata na štednju
official_journal · HR · 26 October 2004
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Aftale mellem Det Europæiske Fællesskab og Det Schweiziske Forbund 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 · 26 October 2004
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Agreement between the European Community and the Swiss Confederation 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 · 26 October 2004
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- Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:22004A1229(01)
- Open data entity: http://publications.europa.eu/resource/cellar/a5bb0db0-ab46-43f7-a73f-cc75781a232b
- eurlex · 22004A1229(01) · source updated 26 October 2004