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Document 01990L0435-20120118

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/1990/435/2012-01-18

1990L0435 — EN — 18.01.2012 — 005.001


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►B

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)

(OJ L 225, 22.9.1990, p.6)

repealed by:

 

 

Official Journal

No

page

date

 

Council Directive 2011/96/EU of 30 November 2011

L 345

8

29.12.2011

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