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)
Amendments and corrections
February 17, 2015 Modified by 32015L0121 - detail
August 14, 2014 Modified by 32014L0086 - detail
July 1, 2013 Modified by 32013L0013 - detail
January 18, 2012 Entry into force - Date pub. +20 See Art 10
Consolidated texts
February 17, 2015 Modified by
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32013L0013
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32014L0086
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32015L0121
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August 14, 2014 Modified by
32011L0096
02011L0096-20130701
32013L0013
32014L0086
32014L0086R(01)
02011L0096-20140814
July 1, 2013 Modified by
32011L0096
32013L0013
02011L0096-20130701
December 29, 2011 Date of publication 32011L0096