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Document 32011L0096
Common system of taxation applicable in the case of parent companies and subsidiaries of different European Union Member States
Types of companies affected
Receiving profits
Anti-abuse rule
Amending Directive (EU) 2015/121 incorporates anti-abuse rules within Directive 2011/95/EU to prevent the latter’s misuse in terms of tax evasion, tax fraud or abusive practices. These are designed to serve the specific purpose of tackling an arrangement or a series of arrangements which are not genuine, that is, which do not reflect economic reality.
For further information, see:
Directive 2011/96/EU of the Council of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast) (OJ L 345, 29.12.2011, pp. 8–16).
Successive amendments to Directive 2011/96/EU have been incorporated in the original text. This consolidated version is of documentary value only.
last update 23.02.2022