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
Amendments and corrections
August 14, 2014 Entry into force - Date pub. + 20 See Art 3
Consolidated texts
July 25, 2014 Date of publication 32014L0086