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)
Modified by
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
July 1, 2013 annex I P. B Amendment
July 1, 2013 annex I P. A PT K)BI Addition