OpenLegislation

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

EU Directive 2003/123 · Adopted 22 December 2003

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.

The printed text

legislation.gov.uk holds this item only as a scan of the printed copy. Open the PDF (128.6 KB).