CHAPTER I

INTRODUCTORY PROVISIONS

Aim
Article 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Definitions of certain terms
Article 1a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Definition of beneficial owner
Article 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Identity and residence of beneficial owners
Article 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Paying agents
Article 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Definition of competent authority
Article 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Definition of interest payment
Article 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Territorial scope
Article 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Repealed by Council Directive (EU) 2015/2060 of 10 November 2015 repealing Directive 2003/48/EC on taxation of savings income in the form of interest payments.