Legal provisions of COM(2015)631 - Conclusion of an amending Protocol with Andorra providing for measures equivalent to those of the directive on taxation of savings income (interest payments)

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dossier COM(2015)631 - Conclusion of an amending Protocol with Andorra providing for measures equivalent to those of the directive on taxation of ...
document COM(2015)631 EN
date September 20, 2016

Contents

Article 1

The Amending Protocol to the Agreement between the European Community and the Principality of Andorra 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 is hereby approved on behalf of the European Union.

The text of the Amending Protocol is attached to this Decision.

Article 2

1. The President of the Council shall, on behalf of the Union, give the notification provided for in Article 2(1) of the Amending Protocol (4).

2. The Commission shall inform the Principality of Andorra and the Member States of the notifications given in accordance with Article l(l)(d) of the Agreement between the European Union and the Principality of Andorra on the automatic exchange of financial account information to improve international tax compliance as resulting from the Amending Protocol.

Article 3

This Decision shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.