Tabelle
| Date of adoption | Type of legal act | Document number | Title | Reference | Implementation into German law | Download |
|---|---|---|---|---|---|---|
| 30.11.2011 | Directive | 2011/96/EU | 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 | OJ L 345, 29.12.2011, p. 8–16 | ||
| 01.07.2013 | Consolidated version | 2011/96/EU | ||||
| 14.08.2014 | Consolidated version | 2011/96/EU | ||||
| 17.02.2015 | Consolidated version | 2011/96/EU |
Tabelle
| Date of adoption | Type of legal act | Document number | Title | Reference | Download |
|---|---|---|---|---|---|
| 13.05.2013 | Directive | 2013/13/EU | 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 | OJ L 141, 28.5.2013, p. 30–31 | |
| 08.07.2014 | Directive | 2014/86/EU | 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 | OJ L 219, 25.7.2014, p. 40–41 | |
| 27.01.2015 | Directive | 2015/121/EU | Council Directive (EU) 2015/121 of 27 January 2015 amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States | OJ L 21, 28.1.2015, p. 1–3 |
Tabelle
| Date | Institution | Document number | Title | Download |
|---|---|---|---|---|
| 04.01.2011 | European Commission | COM(2010) 784 final | Proposal for a COUNCIL DIRECTIVE on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States | |
| 16.02.2011 | European Economic and Social Committee | 2011/C 107/16 | Opinion of the European Economic and Social Committee on the ‘Proposal for a Council Directive on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States’ (Recast) — COM(2010) 784 final — 2010/0387 (CNS) | |
| 26.10.2011 | European Parliament | 2013/C 131 E/25 | European Parliament legislative resolution of 26 October 2011 on the proposal for a Council directive on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast) (COM(2010)0784 – C7-0030/2011 – 2010/0387(CNS)) |
Tabelle
| Date of adoption | Type of legal act | Document number | Title | Reference | Implementation into German law | Download |
|---|---|---|---|---|---|---|
| 23.07.1990 | Directive | 90/435/EEC | Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States | OJ L 225, 20.8.1990, p. 6–9 | Section 43b of the German Income Tax Act | |
| 01.01.1995 | Consolidated version | 90/435/EEC | ||||
| 02.02.2004 | Consolidated version | 90/435/EEC | ||||
| 01.05.2004 | Consolidated version | 90/435/EEC | ||||
| 01.01.2007 | Consolidated version | 90/435/EEC |
Tabelle
| Date | Institution | Document number | Title | Download |
|---|---|---|---|---|
| 15.01.1969 | European Commission | COM(1969) 6 final | Proposal for a Council Directive on the common system of taxation applicable to parent companies and their subsidiaries of different Member States | |
| 26.06.1969 | European Economic and Social Committee | Opinion of the European Economic and Social Committee on the Proposal for a Council Directive on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States | ||
| 09.04.1970 | European Parliament | European Parliament legislative resolution on the proposal for a Council directive on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States | ||
| 04.07.1985 | European Commission | COM(1985) 360 final | Fiscal measures aimed at encouraging cooperation between undertakings of different Member States – Communication from the Commission to the Council |