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Directive 2011/96/EU
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Article 11
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Article 10
Article 11
ANNEX I — PART A
ANNEX II — PART A
ANNEX III
Timeline
Published on: November 30th 2011
In force since: January 18th 2012
Passed by
Council of the European Union
Amended by:
Directive 2013/13/EU
Directive 2014/86/EU
Directive (EU) 2015/121
Repeals:
Annex I
Annex II
Directive 90/435/EEC
Directive 2003/123/EC
Amends:
Directive 2006/98/EC
Cites:
Directive 2001/86/EC
Regulation (EC) No 2157/2001
Directive 2003/72/EC
Regulation (EC) No 1435/2003
Cited by:
Directive 2014/86/EU
Directive (EU) 2017/952
Decision (EU) 2019/421
Topics
nationality of legal persons
tax system
tax on profits of self-employment
subsidiary
corporation tax
parent company
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Directive 2011/96/EU
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Article 11
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This Directive is addressed to the Member States.
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July 1st 2013
August 14th 2014
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