Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast)
- In force
- CELEX number: 32011L0096
- Official Journal: JOL_2011_345_R_0008_01
- Form: Directive
- Procedure number: 2010/0387(CNS), 2010/0387/CNS
- Languages:
- bg
- cs
- da
- de
- el
- en
- et
- fi
- fr
- hr
- hu
- it
- lv
- lt
- mt
- nl
- pl
- pt
- ro
- sk
- sl
- es
- sv
Dates
Date of document: - November 30, 2011
- December 29, 2011
- January 18, 2012
- Entry into force - Date pub. +20 See Art 10
- January 18, 2012
- At the latest See Art 8
Modified by
Modified by:
- 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 - detail
- Council Directive 2014/86/EU of 8 July 2014 amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States - detail
- Council Directive 2013/13/EU of 13 May 2013 adapting certain directives in the field of taxation, by reason of the accession of the Republic of Croatia - detail
Modifies
Repeal:
- 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
- undefined
- undefined
- 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
Affected by case
- Order of the Court (Sixth Chamber) of 14 June 2018. GS v Bundeszentralamt für Steuern. Request for a preliminary ruling from the Finanzgericht Köln. Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Direct taxation — Freedom of establishment — Directive 2011/96/EU — Article 1(2) — Parent company — Holding company — Withholding tax on profits distributed to a non-resident parent holding company — Exemption — Tax evasion, avoidance or abuse — Presumption. Case C-440/17.
- A01P2
- Judgment of the Court (Fifth Chamber) of 2 April 2020. „GVC Services (Bulgaria)“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia. Reference for a preliminary ruling – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 2011/96/EU – Article 2(a)(i) and (iii) and Annex I, Part A (ab), and Part B, last indent – Definition of ‘Companies incorporated under the law of the United Kingdom’ and ‘corporation tax in the United Kingdom’ – Companies registered in Gibraltar and subject to corporation tax there. Case C-458/18.
- Judgment of the Court (Fifth Chamber) of 24 February 2022. 'Viva Telecom Bulgaria' EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia. Request for a preliminary ruling from the Varhoven administrativen sad. Reference for a preliminary ruling – Taxation – Withholding tax on notional interest on an interest-free loan granted to a resident subsidiary by a non-resident parent company – Directive 2003/49/EC – Payments of interest between associated companies of different Member States – Article 1(1) – Exemption from withholding tax – Article 4(1)(d) – Exclusion of certain payments – Directive 2011/96/EU – Corporation tax – Article 1(1)(b) – Distribution of profits by a resident subsidiary to its non-resident parent company – Article 5 – Exemption from withholding tax – Directive 2008/7/EC – Raising of capital – Article 3 – Contributions of capital – Article 5(1)(a) – Indirect tax exemption – Articles 63 and 65 TFEU – Free movement of capital – Taxation of the gross amount of notional interest – Recovery procedure for the purposes of the deduction of expenses related to the grant of the loan and a possible refund – Difference in treatment – Justification – Balanced allocation of the power to impose taxes between the Member States – Effective collection of tax – Combating of tax avoidance. Case C-257/20.
- Judgment of the Court (First Chamber) of 17 May 2017. Association française des entreprises privées (AFEP) and Others v Ministre des finances et des comptes publics. Request for a preliminary ruling from the Conseil d'État. Reference for a preliminary ruling — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 2011/96/EU — Prevention of double taxation — Contribution of 3% in addition to corporation tax. Case C-365/16.
- A04P1LA
- Judgment of the Court (First Chamber) of 17 May 2017. X v Ministerraad. Request for a preliminary ruling from the Grondwettelijk Hof. Reference for a preliminary ruling — Freedom of establishment — Parent-Subsidiary Directive — Tax legislation — Tax on company profits — Distribution of dividends — Withholding tax — Double taxation — ‘Fairness tax’. Case C-68/15.
- A04P3
- A04P1LA
- A05
- Case C-92/24, Banca Mediolanum: Request for a preliminary ruling from the Corte di giustizia tributaria di secondo grado della Lombardia (Italy) lodged on 24 January 2024 – Banca Mediolanum SpA v Agenzia delle Entrate – Direzione Regionale della Lombardia
- article 4
- Case C-458/18: Request for a preliminary ruling from the Administrativen sad Sofia-grad (Bulgaria) lodged on 12 July 2018 — GVC Services (Bulgaria) EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Sofia
- article 2 point (a) point (iii)
- annex I P. B
- article 2 point (a) point (i)
- annex I P. A point (ab)
- Case C-365/16: Request for a preliminary ruling from the Conseil d’Etat (France) lodged on 4 July 2016 — Association française des entreprises privées (AFEP) and Others v Ministre des finances et des comptes publics
- article 4 paragraph 1 paragraph (a)
- Case C-68/15: Request for a preliminary ruling from the Grondwettelijk Hof (Belgium) lodged on 13 February 2015 — X; other party: Ministerraad
- article 4 paragraph 3
- article 5 paragraph 1
- Case C-135/24, John Cockerill: Request for a preliminary ruling from the Tribunal de première instance de Liège (Belgium) lodged on 20 February 2024 - John Cockerill SA v Belgian State
- article 1 paragraph 2
- article 4
- Case C-228/24, Nordcurrent group: Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės (Lithuania) lodged on 26 March 2024 – Nordcurrent group UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
- Case C-257/20: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 9 June 2020 — Viva Telekom Bulgaria EOOD v Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika — Sofia
- article 5
- article 1 paragraph 3
- article 1 paragraph 1 point (b)
- Case C-440/17: Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 20 July 2017 — GS v Bundeszentralamt für Steuern
- article 1 paragraph 2
- Case C-94/24, Banca Mediolanum – III: Request for a preliminary ruling from the Corte di giustizia tributaria di secondo grado della Lombardia (Italy) lodged on 24 January 2024 – Banca Mediolanum SpA v Agenzia delle Entrate – Direzione Regionale della Lombardia
- article 4
- Case C-93/24, Banca Mediolanum – II: Request for a preliminary ruling from the Corte di giustizia tributaria di secondo grado della Lombardia (Italy) lodged on 24 January 2024 – Banca Mediolanum SpA v Agenzia delle Entrate – Direzione Regionale della Lombardia
- article 4
Legal basis
- Consolidated version of the Treaty on the Functioning of the European Union PART THREE - UNION POLICIES AND INTERNAL ACTIONS TITLE VII - COMMON RULES ON COMPETITION, TAXATION AND APPROXIMATION OF LAWS Chapter 3 - Approximation of laws Article 115(ex Article 94 TEC)
EuroVoc Vocabulary
- Corporation tax
- Parent company
- Tax on profits of self-employment
- Nationality of legal persons
- Tax system
- Corporation tax
- Company law
- Subsidiary
- Taxation