Council of the European Union 8 July 2014, 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

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European Union · · · Cited by 154 · 08-07-2014

25.7.2014

EN

Official Journal of the European Union

L 219/40

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

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular

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