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Directive (EU) 2016/1164
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Article 13
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Directive (EU) 2016/1164
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Recitals
CHAPTER I — GENERAL PROVISIONS
Article 1 — Scope
Article 2 — Definitions
Article 3 — Minimum level of protection
CHAPTER II — MEASURES AGAINST TAX AVOIDANCE
Article 4 — Interest limitation rule
Article 5 — Exit taxation
Article 6 — General anti-abuse rule
Article 7 — Controlled foreign company rule
Article 8 — Computation of controlled foreign company income
Article 9 — Hybrid mismatches
Article 9b — Tax residency mismatches
CHAPTER III — FINAL PROVISIONS
Article 10 — Review
Article 11 — Transposition
Article 12 — Entry into force
Article 13 — Addressees
Timeline
Published on: July 19th 2016
In force since: August 8th 2016
Passed by
Council of the European Union
Based on:
TFEU
Amended by:
Directive (EU) 2017/952
Cites:
Directive 85/611/EEC
Directive 93/6/EEC
Directive 93/22/EEC
Directive 95/46/EC
Directive 98/26/EC
Directive 2000/12/EC
Regulation (EC) No 45/2001
Directive 2003/41/EC
Directive 2004/39/EC
Regulation (EC) No 883/2004
Directive 2009/65/EC
Directive 2009/138/EC
Regulation (EC) No 987/2009
Regulation (EC) No 1060/2009
Directive 2010/24/EU
Regulation (EU) No 1095/2010
Directive 2011/61/EU
Regulation (EU) No 236/2012
Regulation (EU) No 648/2012
Directive 2014/65/EU
Regulation (EU) No 909/2014
Cited by:
Directive (EU) 2018/822
Decision (EU) 2019/1352
Directive (EU) 2019/2121
Topics
tax collection
approximation of laws
tax avoidance
European tax cooperation
tax harmonisation
single market
tax law
corporation tax
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Directive (EU) 2016/1164
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Laying down rules against tax avoidance practices that directly affect the functioning of the internal market
Article 13
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Article 13 — Addressees
This Directive is addressed to the Member States.
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