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)

CourtCouncil of the European Union
Published date18 January 2012
ELIhttp://data.europa.eu/eli/dir/1990/435/2012-01-18
Date18 January 2012
Celex Number01990L0435-20120118
TEXTE consolidé: 31990L0435 — FR — 18.01.2012

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 CONSEIL du 23 juillet 1990 concernant 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
page date
Directive 2011/96/UE du Conseil du 30 novembre 2011 L 345 8 29.12.2011

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