OpenLegislation

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system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC) (repealed)

EU Directive 1990/435 · Adopted 23 July 1990 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

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(90/435/EEC) (repealed)

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations to the whole text

Textual amendments

F1

Repealed by Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different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 (recast).

Contents

  1. 1Article 1 Repealed
  2. 2Article 2 Repealed
  3. 3Article 3 Repealed
  4. 4Article 4 Repealed
  5. 5Article 5 Repealed
  6. 6Article 6 Repealed
  7. 7Article 7 Repealed
  8. 8Article 8 Repealed
  9. 9Article 9 Repealed
  10. Annex LIST OF COMPANIES REFERRED TO IN ARTICLE 2(1)(A) Repealed

1F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

LIST OF COMPANIES REFERRED TO IN ARTICLE 2(1)(A)F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .