EUR-Lex Access to European Union law

Back to EUR-Lex homepage

This document is an excerpt from the EUR-Lex website

Document 01990L0435-19950101

Consolidated text: 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)

ELI: http://data.europa.eu/eli/dir/1990/435/1995-01-01