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
Basic information
Dates Date of document:
  • July 8, 2014
Date of publication:
  • July 25, 2014
Date of effect:
  • August 14, 2014
    • Entry into force - Date pub. + 20 See Art 3
Date of transposition:
  • December 31, 2015
    • At the latest See Art 2
Modified by
Modifies
Modifies:
Affected by case
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
  • Poland
  • Elimination of double taxation
  • Parent company
  • Romania
  • Tax relief
  • Double taxation
  • Corporation tax
  • Subsidiary
  • Taxation