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 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
| August 14, 2014 | article 4 1.A | Replacement |
| August 14, 2014 | annex I A.W | Replacement |
| August 14, 2014 | annex I A.U | Replacement |