European Tax Law - JKU

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Article 7
Implementation
1. Member States shall bring into force the laws, regulations and
administrative provisions necessary to comply with this Directive not
later than 1 January 2004. They shall forthwith inform the Commission
thereof.
When Member States adopt these measures, they shall contain a reference
to this Directive or shall be accompanied by such reference on the
occasion of their official publication. The methods of making such a
reference shall be laid down by the Member States.
2. Member States shall communicate to the Commission the text of
the main provisions of national law which they adopt in the field
covered by this Directive, together with a table showing how the provisions
of this Directive correspond to the national provisions adopted.
Article 8
Review
By 31 December 2006, the Commission shall report to the Council on
the operation of this Directive, in particular with a view to extending its
coverage to companies or undertakings other than those referred to in
Article 3 and the Annex.
Article 9
Delimitation clause
This Directive shall not affect the application of domestic or agreementbased
provisions which go beyond the provisions of this Directive and
are designed to eliminate or mitigate the double taxation of interest and
royalties.
Article 10
Entry into force
This Directive shall enter into force on the day of its publication in the
Official Journal of the European Union.
Article 11
Addressees
This Directive is addressed to the Member States.
2003L0049 — EN — 01.01.2007 — 002.001 — 9