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
Modified by
Council Directive 2003/123/EC of 22 December 2003 amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
| February 2, 2004 | annex | Replacement |
| February 2, 2004 | article 1.1 | Completion |
| February 2, 2004 | article 5.4 | abolition |
| February 2, 2004 | article 5.2 | abolition |
| February 2, 2004 | article 2.2 | Addition |
| February 2, 2004 | article 5.3 | abolition |
| February 2, 2004 | article 2 DEVIENT article 2.1 | undefined |
| February 2, 2004 | article 4.1 | Replacement |
| February 2, 2004 | article 4.1 BI | Addition |
| February 2, 2004 | article 3.1 | Replacement |
| February 2, 2004 | article 5.1 | Replacement |
| February 2, 2004 | article 4.3 | Amendment |