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of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC) (repealed)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

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of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC) (repealed)

## Introductory text

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(90/435/EEC) (repealed)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 1 

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

## 2 

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

## 3 

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

## 4 

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

## 5 

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

## 6 

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

## 7 

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

## 8 

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

## 9 

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

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

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

---
Source: https://www.legislation.gov.uk/eudr/1990/435 (the official version)
Page: https://openlegislation.uk/eu-directive-1990-435
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.