Changes made by 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
Made to 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)
| Provision changed | Change | By | In force |
|---|---|---|---|
| Annex | replacement | Directive | — |
| Art. 4(1) | replacement | Directive | — |
| Art. 1(1) | completion | Directive | — |
| Art. 5(2) | abolition | Directive | — |
| Art. 5(1) | replacement | Directive | — |
| Art. 2(2) | addition | Directive | — |
| Art. 5(3) | abolition | Directive | — |
| Art. 4(1) BI | addition | Directive | — |
| Art. 3(1) | replacement | Directive | — |
| Art. 2 DEVIENT Art. 2.1 | amended by | Directive | — |
| Art. 5(4) | abolition | Directive | — |
| Art. 4(3) | amendment | Directive | — |
From legislation.gov.uk's record of changes, the official one: see it there.