Introduction to European Tax Law on Direct Taxation
3. Aufl. 2012
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S. 193VII. The Savings Directive
Legal Basis: Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments, OJ L 157 of 26 June 2003, p. 38; Council Decision 2004/587/EC of 19 July 2004 on the date of application of Directive 2003/48/EC on taxation of savings income in the form of interest payments, OJ L 257 of , p. 7; Proposal for a Council Directive amending Directive 2003/48/EC on taxation of savings income in the form of interest payments, , COM(2008) 727 final.
Literature: Dassesse, Will the Proposed “Taxation of Savings Income Directive” be the Victim of its Contradictions, JIFM 1999, p. 78; Lodin, What Ought to be Taxed and What Can be Taxed: A New International Dilemma, Bulletin 2000, p. 210; Bell, EU Directive on the Taxation of Savings Income, British Tax Review 2001, p. 261; Lodin, International Tax Issues in a Rapidly Changing World, Bulletin 2001, p. 2; Bell, Updated Proposal for a Council Directive on the Taxation of Savings Income, British Tax Review 2002, p. 32; Bell, EU Directive on the Taxation of Savings Income, British Tax Review 2003, p. 475 and Bulletin 2003, p. 201; Gilligan, Whither or Wither...