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 Basic information Dates Date of document: Date of publication: Date of effect: July 30, 1990 Entry into force - Date notif. Date of transposition: Date of end of validity: Modified by Corrected by: Modified by: Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded - Annex II: List referred to in Article 20 of the Act of Accession - 9. Taxation
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detail ACT concerning the conditions of accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden and the adjustments to the Treaties on which the European Union is founded, ANNEX I - List referred to in Article 29 of the Act of Accession - XI. INTERNAL MARKET AND FINANCIAL SERVICES - B. DIRECT TAXATION, INSURANCE AND CREDIT INSTITUTIONS - I. DIRECT TAXATION
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detail 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
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detail Council Directive 2006/98/EC of 20 November 2006 adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania
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detail Derogated in: Repealed by: Modifies Affected by case Case C-247/08: Judgment of the Court (First Chamber) of 1 October 2009 (reference for a preliminary ruling from the Finanzgericht Köln — Germany) — Gaz de France — Berliner Investissement SA v Bundeszentralamt für Steuern (Free movement of capital — Profits distributed to a parent company exempt from withholding tax in the Member State of the subsidiary — Concept of company of a Member State — Société par actions simplifiée under French law) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 5.1 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 2 PT A) {AN|http://publications.europa.eu/resource/authority/fd_370/AN} PT F) Judgment of the Court (Fifth Chamber) of 25 September 2003. Océ Van der Grinten NV v Commissioners of Inland Revenue. Reference for a preliminary ruling: Special Commissioners of Income Tax - United Kingdom. Directive 90/435/EEC - Corporation tax - Parent companies and subsidiaries of different Member States - Concept of withholding tax. Case C-58/01. Case C-27/07: Judgment of the Court (Fourth Chamber) of 3 April 2008 (reference for a preliminary ruling from the Conseil d'État (France)) — Banque Fédérative du Crédit Mutuel v Ministre de l'Économie, des Finances et de l'Industrie (Corporation tax — Directive 90/435/EEC — Taxable income of a parent company — Non deductibility of costs and expenses relating to a holding in a subsidiary — Fixing of costs at a flat rate — Ceiling of 5 % of the profits distributed by the subsidiary — Inclusion of tax credits) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 4.2 Judgment of the Court (Fifth Chamber) of 17 October 1996. Denkavit International BV, VITIC Amsterdam BV and Voormeer BV v Bundesamt für Finanzen. Reference for a preliminary ruling: Finanzgericht Köln - Germany. Harmonization of tax legislation - Taxation of company profits - Parent companies and subsidiaries. Joined cases C-283/94, C-291/94 and C-292/94. Judgment of the Court (Sixth Chamber) of 7 September 2017. Eqiom SAS, formerly Holcim France SAS and Enka SA v Ministre des Finances et des Comptes publics. Request for a preliminary ruling from the Conseil d'État (France). Reference for a preliminary ruling — Direct taxation — Freedom of establishment — Free movement of capital — Withholding tax — Directive 90/435/EEC — Article 1(2) — Article 5(1) — Exemption — Dividends distributed by a resident subsidiary to a non-resident parent company controlled directly or indirectly by one or more residents of third States — Presumption — Fraud, tax evasion and abuse. Case C-6/16. Case C-284/06: Judgment of the Court (Fourth Chamber) of 26 June 2008 (reference for a preliminary ruling from the Bundesfinanzhof (Germany)) — Finanzamt Hamburg-Am Tierpark v Burda GmbH, formerly Burda Verlagsbeteiligungen GmbH (Tax legislation — Freedom of establishment — Directive 90/435/CEE — Corporation tax — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Company with a share capital — Distribution of revenue and of increases in share capital — Withholding tax — Tax credit — Treatment of resident shareholders and non-resident shareholders) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 5.1 Judgment of the Court (Fifth Chamber) of 18 September 2003. Bosal Holding BV v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Freedom of establishment - Taxation - Taxes on company profits - Limitation of the deductibility in one Member State of costs connected with holdings of a parent company in its subsidiaries established in other Member States - Coherence of the tax system. Case C-168/01. Judgment of the Court (Fifth Chamber) of 8 March 2017. Belgische Staat v Wereldhave Belgium Comm. VA and Others. Request for a preliminary ruling from the Hof van beroep te Brussel. Reference for a preliminary ruling — Parent companies and subsidiaries established in different Member States — Common system of taxation applicable — Corporation tax — Directive 90/435/EEC — Scope — Article 2(c) — Company subject to tax without the possibility of an option or of being exempt — Taxation at a zero rate. Case C-448/15. Judgment of the Court (Fourth Chamber) of 26 June 2008. Finanzamt Hamburg-Am Tierpark v Burda GmbH. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Tax legislation - Freedom of establishment - Directive 90/435/CEE - Corporation tax - Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States - Company with a share capital - Distribution of revenue and of increases in share capital - Withholding tax - Tax credit - Treatment of resident shareholders and non-resident shareholders. Case C-284/06. Judgment of the Court (Fourth Chamber) of 22 December 2008. Belgian State - Service public fédéral Finances v Les Vergers du Vieux Tauves SA. Reference for a preliminary ruling: Cour d’appel de Liège - Belgium. Corporation taxes - Directive 90/435/EEC - Status of parent company - Capital holding - Holding of shares in usufruct. Case C-48/07. Judgment of the Court (Fifth Chamber) of 26 October 2017. Argenta Spaarbank NV v Belgische Staat. Request for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen. Reference for a preliminary ruling — Corporation tax — Directive 90/435/EEC — Articles 1(2) and 4(2) — Parent companies and subsidiaries of different Member States — Common system of taxation — Deductibility from the taxable profits of the parent company — Domestic provisions seeking to abolish the double taxation of profits distributed by subsidiaries — No account taken of the existence of a link between the interest on loans and the financing of the holding that gave rise to the payment of dividends. Case C-39/16. Judgment of the Court (Second Chamber) of 12 May 2022. Schneider Electric SA and Others v Premier ministre and Ministre de l’Economie, des Finances et de la Relance. Request for a preliminary ruling from the Conseil d'État (France). Case C-556/20. Judgment of the Court (Seventh Chamber) of 19 December 2019. Brussels Securities SA v État belge. Request for a preliminary ruling from the Tribunal de première instance francophone de Bruxelles. Reference for a preliminary ruling — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Prevention of double taxation — First indent of Article 4(1) — Prohibition on taxing profits received — Inclusion of the dividend distributed by the subsidiary in the parent company’s tax base — Deduction of the dividend distributed from the parent company’s tax base and the indefinite carrying forward of the surplus to the following tax years — The order in which tax deductions on profits are to be applied — Loss of a tax advantage. Case C-389/18. Judgment of the Court (Fifth Chamber) of 8 June 2000. Ministério Público and Fazenda Pública v Epson Europe BV. Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal. Harmonisation of tax laws - Parent companies and subsidiaries - Exemption, in the Member State of the subsidiary, from withholding tax on profits distributed by the subsidiary to the parent company. Case C-375/98. Judgment of the Court (Fifth Chamber) of 4 October 2001. Athinaïki Zythopoiia AE v Elliniko Dimosio. Reference for a preliminary ruling: Dioikitiko Protodikeio Athinon - Greece. Taxation of company profits - Parent companies and subsidiaries - Directive 90/435/EEC - Concept of withholding tax. Case C-294/99. Case C-199/10: Reference for a preliminary ruling from the Supremo Tribunal Administrativo lodged on 26 April 2010 — Secilpar v Fazenda Pública {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 5.1 Joined Cases C-439/07 and C-499/07: Order of the Court (Fifth Chamber) of 4 June 2009 (references for a preliminary ruling from the Hof van beroep te Brussel and the Rechtbank van eerste aanleg te Brugge, Belgium) — Belgische Staat v KBC Bank NV (Article 104(3), first subparagraph, of the Rules of Procedure — Articles 43 EC and 56 EC — Directive 90/435/EEC — Article 4(1) — National legislation designed to prevent double taxation of distributed profits — Deduction of the amount of dividends received from a parent company’s basis of assessment only in so far as it has made taxable profits) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 4.1 Judgment of the Court (Eighth Chamber) of 20 October 2022. Allianz Benelux SA v État belge, SPF Finances. Request for a preliminary ruling from the Cour d'appel de Bruxelles. Reference for a preliminary ruling – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 90/435/EEC – Article 4(1) – Exemption in favour of a parent company of the dividends paid by its subsidiary – Carrying over definitively taxed income surpluses to subsequent tax years – Absorption of a company with definitively taxed income surpluses by another company – National legislation limiting the transfer of those surpluses to the absorbing company. Case C-295/21. Judgment of the Court (First Chamber) of 18 June 2009. Proceedings brought by Aberdeen Property Fininvest Alpha Oy. Reference for a preliminary ruling: Korkein hallinto-oikeus - Finland. Freedom of establishment - Directive 90/435/EEC - Corporation tax - Distribution of dividends - Withholding tax charged on dividends paid to non-resident companies other than companies within the meaning of that directive - Exemption for dividends paid to resident companies. Case C-303/07. Case C-303/07: Judgment of the Court (First Chamber) of 18 June 2009 (Reference for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — Aberdeen Property Fininvest Alpha Oy (Freedom of establishment — Directive 90/435/EEC — Corporation tax — Distribution of dividends — Withholding tax charged on dividends paid to non-resident companies other than companies within the meaning of that directive — Exemption for dividends paid to resident companies) Judgment of the Court (First Chamber) of 1 October 2009. Gaz de France - Berliner Investissement SA v Bundeszentralamt für Steuern. Reference for a preliminary ruling: Finanzgericht Köln - Germany. Free movement of capital - Profits distributed to a parent company exempt from withholding tax in the Member State of the subsidiary - Concept of ‘company of a Member State’ - ‘Société par actions simplifiée’ under French law. Case C-247/08. Order of the Court (Fifth Chamber) of 4 June 2009. Belgische Staat v KBC Bank NV (C-439/07) and Beleggen, Risicokapitaal, Beheer NV v Belgische Staat (C-499/07). References for a preliminary ruling: Hof van Beroep te Brussel and Rechtbank van eerste aanleg te Brugge - Belgium. Article 104(3), first subparagraph, of the Rules of Procedure - Articles 43 EC and 56 EC - Directive 90/435/EEC -Article 4(1) -National legislation designed to prevent double taxation of distributed profits - Deduction of the amount of dividends received from a parent company's basis of assessment only in so far as it has made taxable profits. Joined cases C-439/07 and C-499/07. Order of the Court (Sixth Chamber) of 1 October 2020. Slovenský plynárenský priemysel, a.s. v Finančné riaditeľstvo Slovenskej republiky. Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky. Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Directive 90/435/EEC – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Scope ratione temporis – Corporation tax relating to a period prior to the date of accession of a Member State to the European Union – Tax adjustment issued after the date of accession. Case C-113/20. Judgment of the Court (Seventh Chamber), 18 October 2012. Punch Graphix Prepress Belgium NV v Belgische Staat. Reference for a preliminary ruling from the hof van beroep te Gent. Reference for a preliminary ruling – Admissibility – Reference by domestic law to European Union law – Directive 90/435/EEC – Directive 90/434/EEC – Prevention of economic double taxation – Exception – Liquidation of a subsidiary upon a merger – Distribution of profits – Concept of ‘liquidation’. Case C‑371/11. Judgment of the Court (Fourth Chamber) of 24 June 2010. P. Ferrero e C. SpA v Agenzia delle Entrate - Ufficio di Alba (C-338/08) and General Beverage Europe BV v Agenzia delle Entrate - Ufficio di Torino 1 (C-339/08). References for a preliminary ruling: Commissione tributaria regionale di Torino - Italy. Reference for a preliminary ruling - Directive 90/435/EEC - Concept of withholding tax - Application of a levy of 5% at the time of distribution of dividends and of the ‘refund of the adjustment surtax’ by an Italian subsidiary to its parent company established in the Netherlands, pursuant to a bilateral convention. Joined cases C-338/08 and C-339/08. Case C-138/07: Judgment of the Court (First Chamber) of 12 February 2009 (reference for a preliminary ruling from the Hof van beroep te Antwerpen — Belgium) — Belgische Staat v N.V. Cobelfret (Directive 90/435/EEC — Article 4(1) — Direct effect — National legislation designed to prevent double taxation of distributed profits — Deduction of the amount of dividends received from a parent company's basis of assessment only in so far as it has made taxable profits) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 4.1 {TIRE|http://publications.europa.eu/resource/authority/fd_370/TIRE} 1 Case C-48/07: Judgment of the Court (Fourth Chamber) of 22 December 2008 (reference for a preliminary ruling from the Cour d'appel de Liège — Belgium) — État belge — SPF Finances v Les Vergers du Vieux Tauves SA (Corporation taxes — Directive 90/435/EEC — Status of parent company — Capital holding — Holding of shares in usufruct) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 3 Judgment of the Court (Sixth Chamber) of 20 December 2017. Deister Holding AG and Juhler Holding A/S v Bundeszentralamt für Steuern. References for a preliminary ruling from the Finanzgericht Köln. References for a preliminary ruling — Direct taxation — Freedom of establishment — Directive 90/435/EEC — Article 1(2) — Article 5 — Parent company — Holding company — Withholding tax on profits distributed to a non-resident parent holding company — Exemption — Fraud, tax evasion and abuse — Presumption. Joined Cases C-504/16 and C-613/16. Judgment of the Court (First Chamber) of 12 February 2009. Belgische Staat v Cobelfret NV. Reference for a preliminary ruling: Hof van Beroep te Antwerpen - Belgium. Directive 90/435/EEC - Article 4(1) - Direct effect - National legislation designed to prevent double taxation of distributed profits - Deduction of the amount of dividends received from a parent company’s basis of assessment only in so far as it has made taxable profits. Case C-138/07. Judgment of the Court (Fourth Chamber) of 3 April 2008. Banque Fédérative du Crédit Mutuel v Ministre de l’Économie, des Finances et de l’Industrie. Reference for a preliminary ruling: Conseil d’État - France. Corporation tax - Directive 90/435/EEC - Taxable income of a parent company - Non-deductibility of costs and expenses relating to a holding in a subsidiary - Fixing of costs at a flat rate - Ceiling of 5% of the profits distributed by the subsidiary - Inclusion of tax credits. Case C-27/07. Judgment of the Court (Fifth Chamber) of 25 September 2003. Océ Van der Grinten NV v Commissioners of Inland Revenue. Reference for a preliminary ruling: Special Commissioners of Income Tax - United Kingdom. Directive 90/435/EEC - Corporation tax - Parent companies and subsidiaries of different Member States - Concept of withholding tax. Case C-58/01. Judgment of the Court (First Chamber) of 1 October 2009. Gaz de France - Berliner Investissement SA v Bundeszentralamt für Steuern. Reference for a preliminary ruling: Finanzgericht Köln - Germany. Free movement of capital - Profits distributed to a parent company exempt from withholding tax in the Member State of the subsidiary - Concept of ‘company of a Member State’ - ‘Société par actions simplifiée’ under French law. Case C-247/08. Case C-113/20: Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky (Slovakia) lodged on 28 February 2020 — Slovenský plynárenský priemysel, a.s. v Finančné riaditel’stvo Slovenskej republiky Case C-613/16: Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 28 November 2016 — Juhler Holding A/S v Bundeszentralamt für Steuern article 1 paragraph 2 article 5 paragraph 1 Case C-39/16: Request for a preliminary ruling from the Rechtbank van eerste aanleg Antwerpen (Belgium) lodged on 25 January 2016 — Argenta Spaarbank NV v Belgische Staat article 1 paragraph 2 article 4 paragraph 2 Case C-556/20: Request for a preliminary ruling from the Conseil d’État (France) lodged on 23 October 2020 — Schneider Electric SA and Others v Premier ministre, Ministre de l’Economie, des Finances et de la Relance article 7 paragraph 2 article 4 Case C-117/16: Request for a preliminary ruling from the Østre Landsret (Denmark) lodged on 25 February 2016 — Skatteministeriet v Y Denmark Aps article 1 paragraph 2 article 1 paragraph 1 Case C-504/16: Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 23 September 2016 — Deister Holding AG, as full legal successor to Traxx Investments N.V. v Bundeszentralamt für Steuern article 1 paragraph 2 article 5 paragraph 1 Case C-116/16: Request for a preliminary ruling from the Østre Landsret (Denmark) lodged on 25 February 2016 — Skatteministeriet v T Danmark Case C-295/21: Request for a preliminary ruling from the Cour d’appel de Bruxelles (Belgium) lodged on 10 May 2021 — Allianz Benelux SA v État belge, SPF Finances Case C-6/16: Request for a preliminary ruling from the Conseil d’État (France) lodged on 6 January 2016 — Holcim France SAS, successor in law to Euro Stockage v Ministre des finances et des comptes publics Case C-572/20: Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 3 November 2020 — ACC Silicones Ltd. v Bundeszentralamt für Steuern article 3 paragraph 1 point (a) Case C-389/18: Request for a preliminary ruling from the Tribunal de première instance francophone de Bruxelles (Belgium) lodged on 13 June 2018 — Brussels Securities SA v Belgian State Case C-448/15: Request for a preliminary ruling from the Hof van beroep te Brussel (Belgium) lodged on 19 August 2015 — Belgische Staat v Comm. VA Wereldhave Belgium and Others Legal basis TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART THREE - POLICY OF THE COMMUNITY, TITLE I - COMMON RULES, CHAPTER 3: APPROXIMATION OF LAWS, ARTICLE 100 EuroVoc Vocabulary Parent company Tax system Company law Subsidiary Tax on profits of self-employment Corporation tax Taxation Approximation of laws Corporation tax