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Hacia Una Revisión De La Directiva Del Ahorro

Author

Listed:
  • Francisco Delmas González

    (Dirección General de Tributos)

Abstract

La aprobación de la Directiva 2003/48/CE, de 3 de junio de 2003 en materia de fiscalidad de los rendimientos del ahorro en forma de pago de intereses fue el resultado de un proceso largo y difícil, ya que había que conciliar los diferentes intereses de todos los Estados miembros. El artículo 18 de la Directiva establece que «(..) la Comisión propondrá al Consejo, en su caso, las modificaciones de la Directiva que resulten necesarias (…)». Sobre la base de lo anterior, la Comisión recientemente ha presentado su propuesta de modificación, que será discutida en los próximos meses. Se analiza a continuación los posibles cauces por donde puede que se desarrolle la futura discusión.

Suggested Citation

  • Francisco Delmas González, 2009. "Hacia Una Revisión De La Directiva Del Ahorro," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 130(1), pages 25-51, March.
    • Handle: RePEc:hpe:crotri:y:2009:v:130:i:1:p:25-51
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    File URL: https://www.ief.es/vdocs/publicaciones/1/130.pdf#page=25
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    More about this item

    Keywords

    Derecho Comunitario; Directiva del ahorro; Coordinación fiscal; Armonización Fiscal.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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