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Document 51990PC0595
PROPOSAL FOR A COUNCIL DIRECTIVE CONCERNING ARRANGEMENTS FOR THE TAKING INTO ACCOUNT BY ENTERPRISES OF THE LOSSES OF THEIR PERMANENT ESTABLISHMENTS AND SUBSIDIARIES SITUATED IN OTHER MEMBER STATES
PROPOSAL FOR A COUNCIL DIRECTIVE CONCERNING ARRANGEMENTS FOR THE TAKING INTO ACCOUNT BY ENTERPRISES OF THE LOSSES OF THEIR PERMANENT ESTABLISHMENTS AND SUBSIDIARIES SITUATED IN OTHER MEMBER STATES
PROPOSAL FOR A COUNCIL DIRECTIVE CONCERNING ARRANGEMENTS FOR THE TAKING INTO ACCOUNT BY ENTERPRISES OF THE LOSSES OF THEIR PERMANENT ESTABLISHMENTS AND SUBSIDIARIES SITUATED IN OTHER MEMBER STATES
/* COM/90/595FINAL */
EÜT C 53, 28.2.1991, pp. 30–34
(ES, DA, DE, EL, EN, FR, IT, NL, PT)
- Date of document:
- 24/01/1991
- Date of dispatch:
- 06/12/1990; Edastatud nõukogule
- Date of end of validity:
- 09/01/2004; tagasi võetud vt 52004XC0109(01)
- Author:
- Euroopa Komisjon
- Responsible body:
- Directorate-General for Taxation and Customs Union, TAXUD
- Form:
- Ettepanek direktiivi kohta
- Treaty:
- Euroopa Majandusühenduse asutamisleping
- Legal basis:
- Link
- Link
- Link
- Select all documents mentioning this document
- Subsequent related instruments:
-
- ESC Opinion 51991AC0436
- ESC Opinion 51991AC1511
- EP Opinion 51992AP0020 Muudatusettepanek
- 52004XC0109(01)
- Link
- Subject matter:
- Directory code:
-
- 09.20.20.00 Maksustamine / Otsene maksustamine / Ettevõtte tulumaks
- 17.10.00.00 Ettevõtlusalased õigusaktid / Äriühinguõigus
