Withholding taxes - EU double taxation avoidance system (FASTER)
Initiative
Official name
COUNCIL DIRECTIVE (EU) 2024/… of … on faster and safer relief of excess withholding taxes
(09925/2024 – C10-0002/2024 – 2023/0187(CNS))
(09925/2024 – C10-0002/2024 – 2023/0187(CNS))
Type
Directive
Level 1
Initiator
EU
Submitted
28.09.2021
Doc. code
COM(2023) 324 final
Summary
Status
Status
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Current version
Text adopted by European Parliament
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
–
Level 2
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Level 3 / Other
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Source: EU, COM(2023) 324 final, 2024