European Tax Law - JKU
European Tax Law - JKU
European Tax Law - JKU
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This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents<br />
►B COUNCIL DIRECTIVE<br />
of 23 July 1990<br />
on the common system of taxation applicable in the case of parent companies and subsidiaries of<br />
different Member States<br />
(90/435/EEC)<br />
(OJ L 225, 22.9.1990, p. 6)<br />
Amended by:<br />
Official Journal<br />
No page date<br />
►M1 Council Directive 2003/123/EC of 22 December 2003 L 7 41 13.1.2004<br />
►M2 Council Directive 2006/98/EC of 20 November 2006 L 363 129 20.12.2006<br />
Amended by:<br />
►A1 Act of Accession of Austria, Sweden and Finland C 241 21 29.8.1994<br />
(adapted by Council Decision 95/1/EC, Euratom, ECSC) L 1 1 1.1.1995<br />
►A2 Act concerning the conditions of accession of the Czech Republic, the<br />
Republic of Estonia, the Republic of Cyprus, the Republic of Latvia,<br />
the Republic of Lithuania, the Republic of Hungary, the Republic of<br />
Malta, the Republic of Poland, the Republic of Slovenia and the Slovak<br />
Republic and the adjustments to the Treaties on which the <strong>European</strong><br />
Union is founded<br />
L 236 33 23.9.2003<br />
Corrected by:<br />
►C1 Corrigendum, OJ L 23, 29.1.1991, p. 35 (90/435)<br />
►C2 Corrigendum, OJ L 16, 18.1.1997, p. 98 (90/435)<br />
1990L0435 — EN — 01.01.2007 — 004.001 — 1
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