Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast)

in forceEuropean Union· EUR-Lex· EN

Introduced

30 November 2011

Last action

18 January 2012 · Entry into force

Status

In force

Records

Official directive CELEX 32011L0096 from European Union at EUR-Lex. Dated 30 November 2011. Status: In force.

Timeline

30 November 2011
Signed
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18 January 2012
Entry into force
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Documents

24 official files

Rådets direktiv 2011/96/EU af 30. november 2011 om en fælles beskatningsordning for moder- og datterselskaber fra forskellige medlemsstater (omarbejdning)

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Rådets direktiv 2011/96/EU af 30. november 2011 om en fælles beskatningsordning for moder- og datterselskaber fra forskellige medlemsstater (omarbejdning)
official_journal · DA · 30 November 2011
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Smernica Rady 2011/96/EÚ z 30. novembra 2011 o spoločnom systéme zdaňovania uplatňovanom v prípade materských spoločností a dcérskych spoločností v rozličných členských štátoch (prepracované znenie)
official_journal · SK · 30 November 2011
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2011 m. lapkričio 30 d. Tarybos direktyva 2011/96/ES dėl bendrosios mokesčių sistemos, taikomos įvairių valstybių narių patronuojančioms ir dukterinėms bendrovėms (nauja redakcija)
official_journal · LT · 30 November 2011
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Директива 2011/96/ЕС на Съвета от 30 ноември 2011 година относно общата система за данъчно облагане на дружества майки и дъщерни дружества от различни държави-членки (преработен текст)
official_journal · BG · 30 November 2011
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Οδηγία 2011/96/ΕΕ του Συμβουλίου, της 30ής Νοεμβρίου 2011 , σχετικά με το κοινό φορολογικό καθεστώς το οποίο ισχύει για τις μητρικές και τις θυγατρικές εταιρείες διαφορετικών κρατών μελών (αναδιατύπωση)
official_journal · EL · 30 November 2011
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Dyrektywa Rady 2011/96/UE z dnia 30 listopada 2011 r. w sprawie wspólnego systemu opodatkowania mającego zastosowanie w przypadku spółek dominujących i spółek zależnych różnych państw członkowskich (przekształcenie)
official_journal · PL · 30 November 2011
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Directiva 2011/96/UE do Conselho, de 30 de Novembro de 2011 , relativa ao regime fiscal comum aplicável às sociedades-mães e sociedades afiliadas de Estados-Membros diferentes (reformulação)
official_journal · PT · 30 November 2011
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Směrnice Rady 2011/96/EU ze dne 30. listopadu 2011 o společném systému zdanění mateřských a dceřiných společností z různých členských států (přepracované znění)
official_journal · CS · 30 November 2011
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A Tanács 2011/96/EU irányelve ( 2011. november 30. ) a különböző tagállamok anya- és leányvállalatai esetében alkalmazandó adóztatás közös rendszeréről (átdolgozás)
official_journal · HU · 30 November 2011
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Padomes Direktīva 2011/96/ES ( 2011. gada 30. novembris ) par kopējo sistēmu nodokļu uzlikšanai, ko piemēro mātesuzņēmumiem un meitasuzņēmumiem, kuri atrodas dažādās dalībvalstīs (pārstrādāta redakcija)
official_journal · LV · 30 November 2011
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Richtlijn 2011/96/EU van de Raad van 30 november 2011 betreffende de gemeenschappelijke fiscale regeling voor moedermaatschappijen en dochterondernemingen uit verschillende lidstaten (herschikking)
official_journal · NL · 30 November 2011
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Neuvoston direktiivi 2011/96/EU, annettu 30 päivänä marraskuuta 2011 , eri jäsenvaltioissa sijaitseviin emo- ja tytäryhtiöihin sovellettavasta yhteisestä verojärjestelmästä (uudelleenlaadittu)
official_journal · FI · 30 November 2011
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Directiva 2011/96/UE del Consejo, de 30 de noviembre de 2011 , relativa al régimen fiscal común aplicable a las sociedades matrices y filiales de Estados miembros diferentes (versión refundida)
official_journal · ES · 30 November 2011
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Direttiva 2011/96/UE del Consiglio, del 30 novembre 2011 , concernente il regime fiscale comune applicabile alle società madri e figlie di Stati membri diversi (rifusione)
official_journal · IT · 30 November 2011
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Richtlinie 2011/96/EU des Rates vom 30. November 2011 über das gemeinsame Steuersystem der Mutter- und Tochtergesellschaften verschiedener Mitgliedstaaten (Neufassung)
official_journal · DE · 30 November 2011
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Direktiva Vijeća 2011/96/EU od 30. studenoga 2011. o zajedničkom sustavu oporezivanja koji se primjenjuje na matična društva i društva kćeri iz različitih država članica (preinaka)
official_journal · HR · 30 November 2011
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Nõukogu direktiiv 2011/96/EL, 30. november 2011 , eri liikmesriikide ema- ja tütarettevõtjate suhtes kohaldatava ühise maksustamissüsteemi kohta (uuesti sõnastatud)
official_journal · ET · 30 November 2011
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Direktiva Sveta 2011/96/EU z dne 30. novembra 2011 o skupnem sistemu obdavčitve matičnih družb in odvisnih družb iz različnih držav članic (prenovitev)
official_journal · SL · 30 November 2011
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Directiva 2011/96/UE a Consiliului din 30 noiembrie 2011 privind regimul fiscal comun care se aplică societăților-mamă și filialelor acestora din diferite state membre (reformare)
official_journal · RO · 30 November 2011
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Direttiva tal-Kunsill 2011/96/UE tat- 30 ta’ Novembru 2011 dwar is-sistema komuni tat-tassazzjoni li tapplika fil-każ tal- kumpanniji prinċipali u sussidjarji ta’ Stati Membri differenti (riformulazzjoni)
official_journal · MT · 30 November 2011
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Rådets direktiv 2011/96/EU av den 30 november 2011 om ett gemensamt beskattningssystem för moderbolag och dotterbolag hemmahörande i olika medlemsstater (omarbetning)
official_journal · SV · 30 November 2011
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Directive 2011/96/UE du Conseil du 30 novembre 2011 concernant le régime fiscal commun applicable aux sociétés mères et filiales d’États membres différents (refonte)
official_journal · FR · 30 November 2011
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Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast)
official_journal · EN · 30 November 2011
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Legal framework · Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast) · CELEX 32011L0096 · EU

Identifier matchPROJECTS_FROM
Same CELEX 32011L0096 projected from PoliticalRepo EUR-Lex row 32011L0096.
Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast)
Identifier matchIDENTIFIER_MATCH
Shared official identifier CELEX=32011L0096.
Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast)

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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32011L0096
Open data entity: http://publications.europa.eu/resource/cellar/c8791d2a-1fe4-43cc-a716-59c36d50e3f4
eurlex · 32011L0096 · source updated 30 November 2011