Amending Protocol to the 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. The Contracting Parties shall provisionally apply this Amending Protocol pending its entry into force. Such provisional application shall commence on 1 January 2016 subject to notification by each of the Contracting Parties to the other by 31 December 2015 of the completion of their respective internal procedures necessary for such provisional application.

PB L346


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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