---
title: "Council Directive 2004/76/EC of 29.4.2004 amending Directive 2003/49/EC as regards the possibility for certain Member States to apply transitional periods for the application of a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States"
id: 288256c9-d175-4b7c-bcba-8dcda772d826
authority: eu
place: "European Union"
applies_also_from: []
kind: directive
in_force: true
publisher_url: https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32004L0076
attribution: "© European Union, https://eur-lex.europa.eu"
solon_url: https://solon.orangecat.ch/law/288256c9-d175-4b7c-bcba-8dcda772d826
text: not held
---

# Council Directive 2004/76/EC of 29.4.2004 amending Directive 2003/49/EC as regards the possibility for certain Member States to apply transitional periods for the application of a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States