{
  "url": "https://openlegislation.uk/eu-directive-2011-96/annex-I/part-B",
  "json_url": "https://openlegislation.uk/eu-directive-2011-96/annex-I/part-B.json",
  "legislation": "eudr/2011/96",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2011-96",
  "path": "annex/I/part/B",
  "kind": "part",
  "number": "B",
  "heading": "List of taxes referred to in Article 2(a)(iii)",
  "text": "impôt des sociétés/vennootschapsbelasting in Belgium,\nкорпоративен данък in Bulgaria,\ndaň z příjmů právnických osob in the Czech Republic,\nselskabsskat in Denmark,\nKörperschaftssteuer in Germany,\ntulumaks in Estonia,\ncorporation tax in Ireland,\nφόρος εισοδήματος νομικών προσώπων κερδοσκοπικού χαρακτήρα in Greece,\nimpuesto sobre sociedades in Spain,\nimpôt sur les sociétés in France,\nporez na dobit in Croatia,\nimposta sul reddito delle società in Italy,\nφόρος εισοδήματος in Cyprus,\nuzņēmumu ienākuma nodoklis in Latvia,\npelno mokestis in Lithuania,\nimpôt sur le revenu des collectivités in Luxembourg,\ntársasági adó, osztalékadó in Hungary,\ntaxxa fuq l-income in Malta,\nvennootschapsbelasting in the Netherlands,\nKörperschaftssteuer in Austria,\npodatek dochodowy od osób prawnych in Poland,\nimposto sobre o rendimento das pessoas colectivas in Portugal,\nimpozit pe profit in Romania,\ndavek od dobička pravnih oseb in Slovenia,\ndaň z príjmov právnických osôb in Slovakia,\nyhteisöjen tulovero/inkomstskatten för samfund in Finland,\nstatlig inkomstskatt in Sweden,\ncorporation tax in the United Kingdom.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Council Directive 2013/13/EU of 13 May 2013 adapting certain directives in the field of taxation, by reason of the accession of the Republic of Croatia."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2011/96/annex/I/part/B",
    "retrieved_at": "2026-11-01T15:21:58.308530+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}