Council Directive (EU) 2015/121 of 27 January 2015 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

27 January 2015

Last action

17 February 2015 · Entry into force

Status

In force

Records

Official directive CELEX 32015L0121 from European Union at EUR-Lex. Dated 27 January 2015. Status: In force.

Timeline

27 January 2015
Signed
Source: work_date_document
17 February 2015
Entry into force
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Documents

24 official files

Richtlijn (EU) 2015/121 van de Raad van 27 januari 2015 tot wijziging van Richtlijn 2011/96/EU betreffende de gemeenschappelijke fiscale regeling voor moedermaatschappijen en dochterondernemingen uit verschillende lidstaten

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Richtlijn (EU) 2015/121 van de Raad van 27 januari 2015 tot wijziging van Richtlijn 2011/96/EU betreffende de gemeenschappelijke fiscale regeling voor moedermaatschappijen en dochterondernemingen uit verschillende lidstaten
official_journal · NL · 27 January 2015
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Директива (ЕС) 2015/121 на Съвета от 27 януари 2015 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 · 27 January 2015
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Směrnice Rady (EU) 2015/121 ze dne 27. ledna 2015 , kterou se mění směrnice 2011/96/EU o společném systému zdanění mateřských a dceřiných společností z různých členských států
official_journal · CS · 27 January 2015
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Padomes Direktīva (ES) 2015/121 ( 2015. gada 27. janvāris ), ar ko groza Direktīvu 2011/96/ES par kopējo sistēmu nodokļu uzlikšanai, ko piemēro mātesuzņēmumiem un meitasuzņēmumiem, kuri atrodas dažādās dalībvalstīs
official_journal · LV · 27 January 2015
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Directiva (UE) 2015/121 a Consiliului din 27 ianuarie 2015 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 · 27 January 2015
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Diretiva (UE) 2015/121 do Conselho, de 27 de janeiro de 2015 , 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 · 27 January 2015
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Rådets direktiv (EU) 2015/121 af 27. januar 2015 om ændring af direktiv 2011/96/EU om en fælles beskatningsordning for moder- og datterselskaber fra forskellige medlemsstater
official_journal · DA · 27 January 2015
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Dyrektywa Rady (UE) 2015/121 z dnia 27 stycznia 2015 r. zmieniająca dyrektywę 2011/96/UE w sprawie wspólnego systemu opodatkowania mającego zastosowanie w przypadku spółek dominujących i spółek zależnych różnych państw członkowskich
official_journal · PL · 27 January 2015
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Nõukogu direktiiv (EL) 2015/121, 27. jaanuar 2015 , millega muudetakse direktiivi 2011/96/EL eri liikmesriikide ema- ja tütarettevõtjate suhtes kohaldatava ühise maksustamissüsteemi kohta
official_journal · ET · 27 January 2015
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Direktiva Vijeća (EU) 2015/121 od 27. siječnja 2015. 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 · 27 January 2015
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Neuvoston direktiivi (EU) 2015/121, annettu 27 päivänä tammikuuta 2015 , eri jäsenvaltioissa sijaitseviin emo- ja tytäryhtiöihin sovellettavasta yhteisestä verojärjestelmästä annetun direktiivin 2011/96/EU muuttamisesta
official_journal · FI · 27 January 2015
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A Tanács (EU) 2015/121 irányelve ( 2015. január 27. ) a különböző tagállamok anya- és leányvállalatai esetében alkalmazandó adóztatás közös rendszeréről szóló 2011/96/EU irányelv módosításáról
official_journal · HU · 27 January 2015
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Richtlinie (EU) 2015/121 des Rates vom 27. Januar 2015 zur Änderung der Richtlinie 2011/96/EU über das gemeinsame Steuersystem der Mutter- und Tochtergesellschaften verschiedener Mitgliedstaaten
official_journal · DE · 27 January 2015
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Directive (UE) 2015/121 du Conseil du 27 janvier 2015 modifiant la directive 2011/96/UE concernant le régime fiscal commun applicable aux sociétés mères et aux filiales d'États membres différents
official_journal · FR · 27 January 2015
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Smernica Rady (EÚ) 2015/121 z 27. januára 2015 , 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 · 27 January 2015
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Direktiva Sveta (EU) 2015/121 z dne 27. januarja 2015 o spremembi Direktive 2011/96/EU o skupnem sistemu obdavčitve matičnih družb in odvisnih družb iz različnih držav članic
official_journal · SL · 27 January 2015
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Οδηγία (ΕΕ) 2015/121 του Συμβουλίου, της 27ης Ιανουαρίου 2015 , 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 · 27 January 2015
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Direttiva (UE) 2015/121 del Consiglio, del 27 gennaio 2015 , che modifica la direttiva 2011/96/UE concernente il regime fiscale comune applicabile alle società madri e figlie di Stati membri diversi
official_journal · IT · 27 January 2015
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2015 m. sausio 27 d. Tarybos direktyva (ES) 2015/121, kuria iš dalies keičiama Direktyva 2011/96/ES dėl bendrosios mokesčių sistemos, taikomos įvairių valstybių narių patronuojančioms ir dukterinėms bendrovėms
official_journal · LT · 27 January 2015
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Direttiva tal-Kunsill (UE) 2015/121 tas- 27 ta' Jannar 2015 li temenda d-Direttiva 2011/96/UE dwar is-sistema komuni tat-tassazzjoni li tapplika fil-każ tal-kumpanniji prinċipali u sussidjarji ta' Stati Membri differenti
official_journal · MT · 27 January 2015
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Rådets direktiv (EU) 2015/121 av den 27 januari 2015 om ändring av direktiv 2011/96/EU om ett gemensamt beskattningssystem för moderbolag och dotterbolag hemmahörande i olika medlemsstater
official_journal · SV · 27 January 2015
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Directiva (UE) 2015/121 del Consejo, de 27 de enero de 2015 , 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 · 27 January 2015
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Council Directive (EU) 2015/121 of 27 January 2015 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 · 27 January 2015
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Legal framework · Council Directive (EU) 2015/121 of 27 January 2015 amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States · CELEX 32015L0121 · EU

Identifier matchPROJECTS_FROM
Same CELEX 32015L0121 projected from PoliticalRepo EUR-Lex row 32015L0121.
Council Directive (EU) 2015/121 of 27 January 2015 amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
Identifier matchIDENTIFIER_MATCH
Shared official identifier CELEX=32015L0121.
Council Directive (EU) 2015/121 of 27 January 2015 amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States

Sources

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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32015L0121
Open data entity: http://publications.europa.eu/resource/cellar/950a8d56-a6b7-11e4-8e01-01aa75ed71a1
eurlex · 32015L0121 · source updated 27 January 2015