Procedure
Taxation of savings income in the form of interest payments
2008/0215(CNS)·6th term·ECON / JURI·CNS - Consultation procedure·CompletedProcedure completed
Subjects: Savings · Direct taxation
Rapporteur (the Member appointed to lead Parliament's work on this text): HAMON Benoît (PSE)
Summary
This dossier concerns taxation of savings income in the form of interest payments. The amendments extend the scope to capital income such as life-insurance benefits, annuities, structured products and dividends, redefine "beneficial owner", "paying agent" and "interest payment" including trusts, foundations and other legal arrangements, address withholding-tax revenue sharing, reporting and statistics, and reference equivalent measures by third countries.
Procedure timeline
- Committee amendments tabled19 Feb 2009 – 10 Mar 2009
- Procedure completed
62
Amendments
distinct, in window
13
Members
tabled at least one
2
Committee(s)
19 Feb 2009 – 10 Mar 2009
Dates
Official amendment documents
Connections
Related procedures
EC/Switzerland agreement: taxation of savings income in the form of interest payments. Protocol
8th term · Direct taxation · Savings
8amendments
Taxation: mandatory automatic exchange of information in relation to reportable cross-border arrangements
8th term · Direct taxation
105amendments
Fair and simpler taxation supporting the recovery strategy (EP follow-up to the July Commission’s Action Plan and its 25 initiatives in the area of VAT, business and individual taxation)
9th term · Direct taxation
206amendments
Common Consolidated Corporate Tax Base (CCCTB)
7th term · Direct taxation
500amendments
Deposit guarantee schemes: coverage level and the payout delay
6th term · Savings
48amendments
See these connections as a navigable graph — and walk from there to anything else.
Explore the graphFull record
Members who amended this procedure
13 Members · by amendment count1🇧🇬
Bilyana Ilieva RAEVA
ALDE · Bulgaria
11(11 solo)
2🇱🇺Astrid LULLING
European People's Party (EPP) · Luxembourg
9(9 solo)
3🇩🇪Udo BULLMANN
Socialists & Democrats · Germany
9(9 solo)
4🇫🇮Eva-Riitta SIITONEN
PPE-DE · Finland
8(4 solo)
5🇱🇺Robert GOEBBELS
Socialists & Democrats · Luxembourg
7(7 solo)
6🇳🇱Ieke van den BURG
PSE · Netherlands
4(4 solo)
7🇩🇪Heide RÜHLE
Greens / EFA · Germany
4
8🇫🇷Alain LIPIETZ
Greens / EFA · France
4
9🇫🇮Sirpa PIETIKÄINEN
European People's Party (EPP) · Finland
4
10🇫🇷Benoît HAMON
PSE · France
4(4 solo)
11🇩🇪Wolf KLINZ
ALDE · Germany
3(2 solo)
12🇬🇧Sharon BOWLES
ALDE · United Kingdom
3(3 solo)
13🇬🇧John PURVIS
PPE-DE · United Kingdom
1
The amendments, in full text
62 amendmentsEvery amendment as tabled — original text, proposed change and justification, with a link to the official PDF.
The full amendment texts load as you scroll here.