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CELEX 32014L0086

Council Directive 2014/86/EU of 8 July 2014 amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States

in forceEuropean Union· EUR-Lex· EN

Introduced

8 July 2014

Last action

14 August 2014 · Entry into force

Status

In force

Sponsors

—

Subjects

Taxation

Source updated

8 July 2014

Taxation

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Records

Official directive CELEX 32014L0086 from European Union at EUR-Lex. Dated 8 July 2014. Status: In force.

Timeline

  1. 8 July 2014

    Signed

    Source: work_date_document

  2. 14 August 2014

    Entry into force

    Source: resource_legal_date_entry-into-force

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Versions

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Documents

24 official files

Οδηγία του Συμβουλίου 2014/86/EE, της 8ης Ιουλίου 2014 , για την τροποποίηση της οδηγίας 2011/96/ΕΕ σχετικά με το κοινό φορολογικό καθεστώς το οποίο ισχύει για τις μητρικές και τις θυγατρικές εταιρείες διαφορετικών κρατών μελών

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  • Οδηγία του Συμβουλίου 2014/86/EE, της 8ης Ιουλίου 2014 , για την τροποποίηση της οδηγίας 2011/96/ΕΕ σχετικά με το κοινό φορολογικό καθεστώς το οποίο ισχύει για τις μητρικές και τις θυγατρικές εταιρείες διαφορετικών κρατών μελών

    official_journal · EL · 8 July 2014

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  • Direktiva Sveta 2014/86/EU z dne 8. julija 2014 o spremembi Direktive 2011/96/EU o skupnem sistemu obdavčitve matičnih družb in odvisnih družb iz različnih držav članic

    official_journal · SL · 8 July 2014

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  • Direttiva tal-Kunsill 2014/86/UE tat- 8 ta' Lulju 2014 li temenda d-Direttiva 2011/96/UE dwar is-sistema komuni tat-tassazzjoni applikabbli fil-każ tal-kumpanniji prinċipali u sussidjarji ta' Stati Membri differenti

    official_journal · MT · 8 July 2014

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  • A Tanács 2014/86/EU irányelve ( 2014. július 8. ) a különböző tagállamok anya- és leányvállalatai esetében alkalmazandó adóztatás közös rendszeréről szóló 2011/96/EU irányelv módosításáról

    official_journal · HU · 8 July 2014

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  • Directive 2014/86/UE du Conseil du 8 juillet 2014 modifiant la directive 2011/96/UE concernant le régime fiscal commun applicable aux sociétés mères et filiales d'États membres différents

    official_journal · FR · 8 July 2014

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  • Richtlijn 2014/86/EU van de Raad van 8 juli 2014 tot wijziging van Richtlijn 2011/96/EU betreffende de gemeenschappelijke fiscale regeling voor moedermaatschappijen en dochterondernemingen uit verschillende lidstaten

    official_journal · NL · 8 July 2014

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  • Dyrektywa Rady 2014/86/UE z dnia 8 lipca 2014 r. zmieniająca dyrektywę Rady 2011/96/UE w sprawie wspólnego systemu opodatkowania mającego zastosowanie w przypadku spółek dominujących i spółek zależnych różnych państw członkowskich

    official_journal · PL · 8 July 2014

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  • Nõukogu direktiiv 2014/86/EL, 8. juuli 2014 , millega muudetakse direktiivi 2011/96/EL eri liikmesriikide ema- ja tütarettevõtjate suhtes kohaldatava ühise maksustamissüsteemi kohta

    official_journal · ET · 8 July 2014

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  • Директива 2014/86/ЕС на Съвета от 8 юли 2014 година за изменение на Директива 2011/96/ЕС относно общата система за данъчно облагане на дружества майки и дъщерни дружества от различни държави членки

    official_journal · BG · 8 July 2014

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  • Směrnice Rady 2014/86/EU ze dne 8. července 2014 , kterou se mění směrnice 2011/96/EU o společném systému zdanění mateřských a dceřiných společností z různých členských států

    official_journal · CS · 8 July 2014

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  • Direktiva Vijeća 2014/86/EU od 8. srpnja 2014. o izmjeni Direktive 2011/96/EU o zajedničkom sustavu oporezivanja koji se primjenjuje na matična društva i društva kćeri iz različitih država članica

    official_journal · HR · 8 July 2014

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  • Rådets direktiv 2014/86/EU av den 8 juli 2014 om ändring av direktiv 2011/96/EU om ett gemensamt beskattningssystem för moderbolag och dotterbolag hemmahörande i olika medlemsstater

    official_journal · SV · 8 July 2014

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  • Smernica Rady 2014/86/EÚ z 8. júla 2014 , ktorou sa mení smernica 2011/96/EÚ o spoločnom systéme zdaňovania uplatňovanom v prípade materských spoločností a dcérskych spoločností v rozličných členských štátoch

    official_journal · SK · 8 July 2014

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  • Directiva 2014/86/UE del Consejo, de 8 de julio de 2014 , por la que se modifica la Directiva 2011/96/UE, relativa al régimen fiscal común aplicable a las sociedades matrices y filiales de Estados miembros diferentes

    official_journal · ES · 8 July 2014

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  • Direttiva 2014/86/UE del Consiglio, dell' 8 luglio 2014 , recante modifica della direttiva 2011/96/UE, concernente il regime fiscale comune applicabile alle società madri e figlie di Stati membri diversi

    official_journal · IT · 8 July 2014

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  • Rådets direktiv 2014/86/EU af 8. juli 2014 om ændring af direktiv 2011/96/EU om en fælles beskatningsordning for moder- og datterselskaber fra forskellige medlemsstater

    official_journal · DA · 8 July 2014

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  • Padomes Direktīva 2014/86/ES ( 2014. gada 8. jūlijs ), ar ko groza Direktīvu 2011/96/ES par kopējo sistēmu nodokļu uzlikšanai, ko piemēro mātesuzņēmumiem un meitasuzņēmumiem, kuri atrodas dažādās dalībvalstīs

    official_journal · LV · 8 July 2014

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  • Directiva 2014/86/UE a Consiliului din 8 iulie 2014 de modificare a Directivei 2011/96/UE privind regimul fiscal comun care se aplică societăților-mamă și filialelor acestora din diferite state membre

    official_journal · RO · 8 July 2014

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  • 2014 m. liepos 8 d. Tarybos direktyva 2014/86/ES, kuria iš dalies keičiama Direktyva 2011/96/ES dėl bendrosios mokesčių sistemos, taikomos įvairių valstybių narių patronuojančioms ir dukterinėms bendrovėms

    official_journal · LT · 8 July 2014

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  • Neuvoston direktiivi 2014/86/EU, annettu 8 päivänä heinäkuuta 2014 , eri jäsenvaltioissa sijaitseviin emo- ja tytäryhtiöihin sovellettavasta yhteisestä verojärjestelmästä annetun direktiivin 2011/96/EU muuttamisesta

    official_journal · FI · 8 July 2014

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  • Diretiva 2014/86/UE do Conselho, de 8 de julho de 2014 , que altera a Diretiva 2011/96/UE relativa ao regime fiscal comum aplicável às sociedades-mães e sociedades afiliadas de Estados-Membros diferentes

    official_journal · PT · 8 July 2014

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  • Richtlinie 2014/86/EU des Rates vom 8. Juli 2014 zur Änderung der Richtlinie 2011/96/EU über das gemeinsame Steuersystem der Mutter- und Tochtergesellschaften verschiedener Mitgliedstaaten

    official_journal · DE · 8 July 2014

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  • Council Directive 2014/86/EU of 8 July 2014 amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States

    official_journal · EN · 8 July 2014

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Sponsors

  • · CONSIL · Council of the European Union

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