Directiva 90/435/CEE del Consejo, de 23 de julio de 1990, relativa al régimen fiscal común aplicable a las sociedades matrices y filiales de Estados Miembros diferentes
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DIRECTIVA DEL CONSEJO de 23 de julio de 1990 relativa al régimen fiscal común aplicable a las sociedades matrices y filiales de Estados miembros diferentes (90/435/CEE)
EL CONSEJO DE LAS COMUNIDADES EUROPEAS,
Visto el Tratado constitutivo de la Comunidad Económica Europea y, en particular, su artículo 100,
Vista la propuesta de la Comisión (1),
Visto el dictamen del Parlamento Europeo (2),
Visto el dictamen del Comité Económico y Social (3),
Considerando que los grupos de sociedades de Estados miembros diferentes pueden ser necesarios para crear en la Comunidad condiciones análogas a las de un mercado interior y para garantizar así el establecimiento y el buen funcionamiento del mercado común; que no se deben dificultar estas operaciones con restricciones, desventajas o distorsiones particulares derivadas de las disposiciones fiscales de los Estados miembros; que, por consiguiente, es importante establecer para esos grupos unas normas fiscales neutras respecto a la competencia con el fin de permitir que las empresas se adapten a las exigencias del mercado común, aumenten su productividad y refuercen su posición de competitividad en el plano internacional;
Considerando que los grupos en cuestión pueden desembocar en la creación de grupos de sociedades matrices y filiales;
Considerando que las actuales disposiciones fiscales por las que se rigen las relaciones entre sociedades matrices y filiales de Estados miembros diferentes varían sensiblemente de un Estado miembro a otro y son, por lo general, menos favorables que las que se aplican a las relaciones entre sociedades matrices y filiales de un mismo Estado miembro; que la cooperación entre sociedades de Estados miembros diferentes queda por ello penalizada con relación a la cooperación entre sociedades de un mismo Estado miembro; que es conveniente eliminar dicha penalización mediante el establecimiento de un régimen común, y facilitar de este modo los grupos de sociedades a escala comunitaria;
Considerando que, cuando una sociedad matriz recibe, en calidad de socio de su sociedad filial, beneficios distribuidos, el Estado de la sociedad matriz deberá:
- o bien abstenerse de gravar dichos beneficios;
- o bien gravarlos, autorizando al mismo tiempo a dicha sociedad a deducir de la cuantía de su impuesto la fracción del impuesto de la filial correspondiente a dichos beneficios;
Considerando que para garantizar la neutralidad fiscal es conveniente, por otra parte, eximir de retención en origen, salvo en determinados casos particulares, a los beneficios que una sociedad filial distribuye a su sociedad matriz; que procede, no obstante, autorizar a la República Federal de Alemania y a la República Helénica, debido a la particularidad de sus sistemas de imposición sobre las sociedades,
y a la República Portuguesa, por motivos presupuestarios,
a seguir percibiendo temporalmente una retención en origen,
HA ADOPTADO LA PRESENTE DIRECTIVA:
-
Cada Estado miembro aplicará la presente Directiva:
- a las distribuciones de beneficios recibidas por sociedades de dicho Estado y procedentes de sus filiales en otros Estados miembros;
- a las distribuciones de beneficios efectuadas por sociedades de dicho Estado a sus sociedades filiales en otros Estados miembros.
-
La presente Directiva no será obstáculo para la aplicación de disposiciones nacionales o convencionales que sean necesarias a fin de...
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