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CELEX 31990L0435

Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States

not in forceEuropean Union· EUR-Lex· EN

Introduced

23 July 1990

Last action

30 July 1990 · Entry into force

Status

No longer in force

Sponsors

—

Subjects

Taxation

Source updated

23 July 1990

Taxation

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Records

Official directive CELEX 31990L0435 from European Union at EUR-Lex. Dated 23 July 1990. Status: No longer in force.

Timeline

  1. 23 July 1990

    Signed

    Source: work_date_document

  2. 30 July 1990

    Entry into force

    Source: resource_legal_date_entry-into-force

Votes

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Versions

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Documents

23 official files

Direttiva 90/435/CEE del Consiglio, del 23 luglio 1990, concernente il regime fiscale comune applicabile alle società madri e figlie di Stati Membri diversi

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  • Direttiva 90/435/CEE del Consiglio, del 23 luglio 1990, concernente il regime fiscale comune applicabile alle società madri e figlie di Stati Membri diversi

    official_journal · IT · 23 July 1990

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  • Директива на Съвета от 23 юли 1990 година относно общата система за данъчно облагане на дружества майки и дъщерни дружества от различни държави-членки

    official_journal · BG · 23 July 1990

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  • Directiva 90/435/CEE do Conselho, de 23 de Julho de 1990, relativa ao regime fiscal comum aplicável às sociedades-mães e sociedades afiliadas de Estados- membros diferentes

    official_journal · PT · 23 July 1990

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  • Nõukogu direktiiv, 23. juuli 1990, eri liikmesriikide emaettevõtjate ja tütarettevõtjate suhtes kohaldatava ühise maksustamissüsteemi kohta

    official_journal · ET · 23 July 1990

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  • Smernica Rady z 23. júla 1990 o spoločnom systéme zdaňovania uplatňovanom v prípade materských spoločností a dcérskych spoločností v rozličných členských štátoch

    official_journal · SK · 23 July 1990

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  • Directiva Consiliului din 23 iulie 1990 privind regimul fiscal comun care se aplică societăților-mamă și filialelor acestora din diferite state membre

    official_journal · RO · 23 July 1990

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  • Direktiva Sveta z dne 23. julija 1990 o skupnem sistemu obdavčitve matičnih družb in odvisnih družb iz različnih držav članic

    official_journal · SL · 23 July 1990

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  • Padomes Direktīva (1990. gada 23. jūlijs) par kopēju nodokļu sistēmu, ko piemēro mātesuzņēmumiem un meitasuzņēmumiem, kas atrodas dažādās dalībvalstīs

    official_journal · LV · 23 July 1990

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  • 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

    official_journal · ES · 23 July 1990

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  • Richtlijn 90/435/EEG van de Raad van 23 juli 1990 betreffende de gemeenschappelijke fiscale regeling voor moedermaatschappijen en dochterondernemingen uit verschillende Lid-Staten

    official_journal · NL · 23 July 1990

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  • Directive 90/435/CEE du Conseil, du 23 juillet 1990, concernant le régime fiscal commun applicable aux sociétés mères et filiales d'États membres différents

    official_journal · FR · 23 July 1990

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  • Id-Direttiva tal-Kunsill tat-23 ta' Lulju 1990 dwar is-sistema komuni tat-tassazzjoni li tapplika fil-każ tal-kumpanniji prinċipali u sussidjarji ta' Stati Membri differenti

    official_journal · MT · 23 July 1990

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  • 1990 m. liepos 23 d. Tarybos direktyva dėl bendrosios mokesčių sistemos, taikomos įvairių valstybių narių patronuojančioms ir dukterinėms bendrovėms

    official_journal · LT · 23 July 1990

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  • Οδηγία 90/435/ΕΟΚ του Συμβουλίου της 23ης Ιουλίου 1990 σχετικά με το κοινό φορολογικό καθεστώς το οποίο ισχύει για τις μητρικές και τις θυγατρικές εταιρείες διαφορετικών κρατών μελών

    official_journal · EL · 23 July 1990

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  • Směrnice Rady ze dne 23. července 1990 o společném systému zdanění mateřských a dceřiných společností z různých členských států

    official_journal · CS · 23 July 1990

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  • Dyrektywa Rady z dnia 23 lipca 1990 r. w sprawie wspólnego systemu opodatkowania stosowanego w przypadku spółek dominujących i spółek zależnych różnych Państw Członkowskich

    official_journal · PL · 23 July 1990

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  • Rådets direktiv 90/435/EEG av den 23 juli 1990 om ett gemensamt beskattningssystem för moderbolag och dotterbolag hemmahörande i olika medlemsstater

    official_journal · SV · 23 July 1990

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  • Rådets direktiv 90/435/EØF af 23. juli 1990 om en fælles beskatningsordning for moder- og datterselskaber fra forskellige medlemsstater

    official_journal · DA · 23 July 1990

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  • A Tanács 90/435/EGK irányelve (1990. július 23.) a különböző tagállamok anya- és leányvállalatai esetében alkalmazandó adóztatás közös rendszeréről

    official_journal · HU · 23 July 1990

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  • Neuvoston direktiivi 90/435/ETY, annettu 23 päivänä heinäkuuta 1990, eri jäsenvaltioissa sijaitseviin emo- ja tytäryhtiöihin sovellettavasta yhteisestä verojärjestelmästä

    official_journal · FI · 23 July 1990

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  • Richtlinie 90/435/EWG des Rates vom 23. Juli 1990 über das gemeinsame Steuersystem der Mutter- und Tochtergesellschaften verschiedener Mitgliedstaaten

    official_journal · DE · 23 July 1990

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  • Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States

    official_journal · EN · 23 July 1990

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Sponsors

  • · CONSIL · Council of the European Union

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