Traduction de «Directive sur la fiscalité de l'épargne » (Français → Anglais) :

On that basis the Council invited the other treaty partners (Andorra, Liechtenstein, Monaco, San Marino, Switzerland, Guernsey, Jersey, Isle of Man) to confirm on their part under Article 17(2) of the Savings Tax Directive and the corresponding Articles in the respective savings tax agreements that they shall apply the agreed savings tax measures from 1 July 2005, subject to an information note by the Council Secretariat that the same confirmations have been received from all treaty partners.

In the case of the Kingdom of the Netherlands in relation to the Netherlands Antilles and Aruba, the Netherlands notified an internal "Law of the Kingdom" rather than two bilateral agreements, providing for the agreed savings tax measures to be applied between these parties from 1 July 2005, subject to Article 17(2) of the Savings Tax Directive and the corresponding articles in the savings tax agreements.

The Council took note of confirmations under Article 17(2) of the Savings Tax Directive and the corresponding Articles in the respective savings tax agreements, by all Member States, by the Netherlands on behalf of the Netherlands Antilles and Aruba, and by the United Kingdom on behalf of the 5 Caribbean Territories, that they shall (provisionally) apply the agreed savings tax measures from 1 July 2005, subject to an information I/A note by the Council Secretariat that the same confirmations have been received from all other treaty partners.

The Council also took stock of progress as regards the relations with the 5 European third countries and the 10 relevant dependent or associated territories on the basis of reports from the Commission Services (9557/05 FISC 63) and the Council Secretariat (9558/05 FISC 64). It concluded that all 40 treaty partners (25 Member States, 5 European third countries, 10 relevant territories) had notified that they were ready to (provisionally) apply the agreed savings tax measures from 1 July 2005 subject to Article 17(2) of the Savings Tax Directive and the corresponding Articles in the respective savings tax agreements ;

The Council referred to the conditions provided for in Article 17(2) of the Savings Tax Directive and the corresponding Articles in the respective savings tax agreements between the Community and 5 European third countries (Andorra, Liechtenstein, Monaco, San Marino, Switzerland) and between the 25 Member States and the 10 relevant dependent or associated territories (Guernsey, Isle of Man, Jersey, Netherlands Antilles, Aruba, Anguilla, British Virgin Islands, Cayman Islands, Montserrat, Turcs and Caicos Islands) that the Member States and the other treaty partners shall apply the agreed savings tax measures from 1 July 2005 provided tha ...[+++]t all treaty partners apply the same measures (10 relevant territories) or equivalent measures (5 European third countries) from that same date.

35. Notes that the Helsinki European Council did not adopt the tax package owing to a lack of adequate progress on the two components of the package, i.e. the simultaneous adoption of directives on the taxation of savings and on company taxation; points out that there is no reason to kill off fair tax competition in the European Union and that the priority must be to eliminate the distortions which do exist and are actually disrupting the single market, that the competitiveness of European financial markets on a world scale must be preserved, and the geographical coverage of the directive on the taxation of savings should be extended to ...[+++] dependent or associate territories where Member States have special responsibilities and to non-Community countries likely to attract capital from the European Union;