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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation Applications and Claims: repayment interest: Member states of the European Economic Area - (EEA) and associated territories

Summary

Member state Date of joining (where relevant)
  Associated territories
Also entitled to repayment interest if in      
       
  Austria    
  Belgium    
  Bulgaria 1 January 2007  
  Cyprus 1 May 2004  
  Czech Republic 1 May 2004  
  Denmark    
  Estonia 1 May 2004  
  Finland    
  France   Guadeloupe, Guyane, Martinique, Réunion
  Germany    
  Greece    
  Hungary 1 May 2004  
  Iceland    
  Ireland    
  Italy    
  Latvia 1 May 2004  
  Liechtenstein    
  Lithuania 1 May 2004  
  Luxembourg    
  Malta 1 May 2004  
  Netherlands    
  Norway    
  Poland 1 May 2004  
  Portugal   The Azores, Madeira
  Romania 1 January 2007  
  Spain   Canary Islands, Ceuta, Melilla
  Slovak Republic 1 May 2004  
  Slovenia 1 May 2004  
  Sweden    
  United Kingdom   Gibraltar