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
Basic information
Dates Date of document:
  • December 22, 2003
Date of publication:
  • January 13, 2004
Date of effect:
  • February 2, 2004
    • Entry into force - Date pub. + 20 See Art 3
Date of transposition:
  • January 1, 2005
    • At the latest See Art 2.1
Date of end of validity:
Modified by
Repealed by:
Modifies
Modifies:
Affected by case
Legal basis
  • Treaty establishing the European Community (Nice consolidated version) Part Three: Community policies Title VI: Common rules on competition, taxation and approximation of laws Chapter 3: Approximation of laws Article 94 Article 100 - EC Treaty (Maastricht consolidated version) Article 100 - EEC Treaty
EuroVoc Vocabulary
  • Tax system
  • Corporation tax
  • Company law
  • Tax on profits of self-employment
  • Parent company
  • Corporation tax
  • Subsidiary
  • Approximation of laws
  • Taxation