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Directive (EU) 2016/1164 (ATAD)

Article 13

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Directive (EU) 2016/1164 (ATAD)

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Recitals
CHAPTER I — GENERAL PROVISIONS
CHAPTER II — MEASURES AGAINST TAX AVOIDANCE
CHAPTER III — FINAL PROVISIONS

Published on: July 19th 2016
In force since: August 8th 2016

Council of the European Union

http://lexparency.org/eu/TFEU/

Directive (EU) 2017/952

Directive 93/6/EEC
Directive 85/611/EEC
Regulation (EU) No 236/2012
Directive 2003/41/EC
Directive 2014/65/EU
Directive 2009/65/EC
Regulation (EU) No 1095/2010
Regulation (EC) No 45/2001
Regulation (EC) No 1060/2009
Directive 2004/39/EC
Directive 2000/12/EC
Regulation (EC) No 987/2009
Directive 2010/24/EU
Regulation (EU) No 648/2012
Directive 93/22/EEC
Directive 2011/61/EU
Directive 98/26/EC
Regulation (EC) No 883/2004
Regulation (EU) No 909/2014
Directive 2009/138/EC
Directive 95/46/EC

Directive (EU) 2019/2121
Decision (EU) 2019/1352
Directive (EU) 2018/822

corporation tax
approximation of laws
tax collection
single market
tax avoidance
European tax cooperation
tax harmonisation
tax law

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Directive (EU) 2016/1164 (ATAD)

Anti Tax Avoidance Directive (ATAD)

Article 13

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Article 13 — Addressees

This Directive is addressed to the Member States.

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July 12th 2016 January 1st 2020