Directiva 2011/96/UE del Consejo, de 30 de noviembre de 2011, relativa al régimen fiscal común aplicable a las sociedades matrices y filiales de Estados miembros diferentes

Afectaciones

DEROGA

• Directiva 90/435/CEE del Consejo, de 23 de julio de 1990, relativa al régimen fiscal común aplicable a las sociedades matrices y filiales de Estados Miembros diferentes          

MODIFICADA por

• Directiva (UE) 2015/121 del Consejo, de 27 de enero de 2015, por la que se modifica la Directiva 2011/96/UE relativa al régimen fiscal común aplicable a las sociedades matrices y filiales de Estados miembros diferentes - Artículos : 1.2

Documentos citados

• European Parliament v Council of the European Union.
• Council Directive 2003/72/EC of 22 July 2003 supplementing the Statute for a European Cooperative Society with regard to the involvement of employees
• Council Directive 2006/98/EC of 20 November 2006 adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania
• Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
• Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE)



Ver todas las citas

• Council Directive of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC)
• Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE)
• Council Directive 2003/123/EC of 22 December 2003 amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
• Council Directive 2001/86/EC of 8 October 2001 supplementing the Statute for a European company with regard to the involvement of employees