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
Amendments and corrections
January 17, 2012 Repealed by 32011L0096
January 1, 2007 Modified by 32006L0098 - detail
May 1, 2004 Modified by 12003TN02/09
February 2, 2004 Modified by 32003L0123 - detail
January 18, 1997 Corrected by 31990L0435R(05)
January 1, 1995 Modified by 11994NN01/11/B1
January 29, 1991 Corrected by 31990L0435R(04)
October 2, 1990 Corrected by 31990L0435R(03)
September 28, 1990 Corrected by 31990L0435R(02)
September 22, 1990 Corrected by 31990L0435R(01)
July 30, 1990 Entry into force - Date notif.
Consolidated texts
January 18, 2012 Modified by
31990L0435
01990L0435-20070101
32011L0096
01990L0435-20120118
January 1, 2007 Modified by
31990L0435
01990L0435-20040501
32006L0098
01990L0435-20070101
May 1, 2004 Modified by
31990L0435
12003T/TXT
01990L0435-20040202
01990L0435-20040501
February 2, 2004 Modified by
31990L0435
01990L0435-19950101
32003L0123
01990L0435-20040202
January 1, 1995 Modified by
31990L0435
31990L0435R(01)
31990L0435R(02)
31990L0435R(03)
31990L0435R(04)
31990L0435R(05)
31995D0001
01990L0435-19950101
August 20, 1990 Date of publication 31990L0435