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)
Published date | 01 January 2007 |
Official Gazette Publication | Official Journal of the European Communities, L 225, 20 August 1990 |
1990L0435 — FR — 18.01.2012 — 005.001
Ce document constitue un outil de documentation et n’engage pas la responsabilité des institutions
►B | DIRECTIVE DU CONSEILdu 23 juillet 1990concernant le régime fiscal commun applicable aux sociétés mères et filiales d'États membres différents(90/435/CEE) (JO L 225, 20.8.1990, p.6) |
abrogé par:
Journal officiel | ||||
n° | page | date | ||
Directive 2011/96/UE du Conseil du 30 |
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