This Directive harmonises access to systems of relief for investors in all Member States by providing for a common relief-at-source system and a common quick refund system, while still leaving the possibility for Member States to maintain their national relief-at-source systems, under certain conditions and taking into account the differences in development of Member States’ economies, and while ensuring access to systems of relief in Member States. In any case, depending on risk assessment criteria, the Member States concerned that consider it appropriate, for example, to strengthen their instruments to combat tax fraud and tax abuse, could apply the tools provided for in this Directive.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
