---
title: "Директива N 2011/96/ЕС Совета Европейского Союза"
number: "2011/96/ЕС"
issuer: "Европейский Союз"
status: действует
canonical: "https://bukva.ai/docs/direktiva-201196es/statya-11"
---

# Статья 11

### <a id="p100094"></a>Статья 11


</div>


<a id="p100095"></a>Настоящая Директива адресована государствам-членам ЕС.

<a id="p100096"></a>Совершено в Брюсселе, 30 ноября 2011 г.

<div align="right">

<a id="p100097"></a>За Совет ЕС<br>
Председатель<br>
J.VINCENT-ROSTOWSKI

</div>






<div align="right">

<a id="p100098"></a>**Приложение I**

<a id="p100099"></a>**Часть A**

</div>


<div align="center">

<a id="p100100"></a>**Список компаний, указанных в [Статье 2(a)(i)](https://bukva.ai/docs/direktiva-201196es/statya-2#p100055)**

</div>


<a id="p100101"></a>**(a) Компании, созданные в соответствии с [Регламентом](https://bukva.ai/docs/reglament-21572001/statya-1) (ЕС) 2157/2001 Совета ЕС от 8 октября 2001 г. о Статуте Европейской компании (SE)" <1> и Директивой 2001/86/ЕС Совета ЕС от 8 октября 2001 г., дополняющей Устав Европейской компании по вопросам участия наемных работников <2>, а также кооперативные общества, зарегистрированные в соответствии с [Регламентом](https://bukva.ai/docs/reglament-14352003/statya-1) (ЕС) 1435/2003 Совета ЕС от 22 июля 2003 г. о Статуте Европейского кооперативного общества (SCE)" <3>, и Директивой 2003/72/ЕС Совета ЕС от 22 июля 2003 г., дополняющей Устав Европейского кооперативного общества по вопросам участия наемных работников <4>;**

<a id="p100102"></a>

---

<a id="p100103"></a>**<1> ОЖ N L 294, 10.11.2001, стр. 1.**

<div align="center">

<a id="p100104"></a>**<2> ОЖ N L 294, 10.11.2001, стр. 22.**<br>
<a id="p100105"></a>**<3> ОЖ N L 207, 18.8.2003, стр. 1.**<br>
<a id="p100106"></a>**<4> ОЖ N L 207, 18.8.2003, стр. 25.**

</div>


<a id="p100107"></a>(b) компании, в соответствии с бельгийским законодательством известные как "societe anonyme"/"naamloze vennootschap", "societe en commandite par actions"/"commanditaire vennootschap op aandelen", " société privée $\text{а}$ responsabilité limitée "/"besloten vennootschap met beperkte aansprakelijkheid" " société coopérative $\text{а}$ responsabilité limitée "/" coöperatieve vennootschap met beperkte aansprakelijkheid", " société coopérative $\text{а}$ responsabilité illimitée "/" coöperatieve vennootschap met onbeperkte aansprakelijkheid", " société en nom collectif"/"vennootschap onder firma", " société en commandite simple"/"gewone commanditaire vennootschap", государственные предприятия, которые приняли одну из вышеперечисленных правовых форм, а также другие компании, созданные в соответствии с бельгийским законодательством, подлежащие налогообложению налогом на прибыль в Бельгии;
<a id="p100108"></a>(c) компании, в соответствии с болгарским законодательством известные как "събирателното дружество", "командитното дружество", "дружеството с ограничена отговорност", "акционерното дружество", "командитното дружество с акции", "кооперации", "кооперативни съюзи", and "държавни предприятия", учрежденные в соответствии с болгарским законодательством и осуществляющие коммерческую деятельность;
<a id="p100109"></a>(d) компании, учрежденные в соответствии с чешским законодательством, известные как " akciová spoleènost " and " spoleènost s ruèením omezeným ";
<a id="p100110"></a>(e) компании, учрежденные в соответствии с датским законодательством, известные как "akieselskab" и "anpartsselskab", и другие компании, подлежащие налогообложению в соответствии с Актом о налоге на прибыль, в той мере, в какой их налогооблагаемый доход определяется и подлежит налогообложению в соответствии с общими нормами налогового законодательства, применимыми к "aktieselskaber";
<a id="p100111"></a>(f) компании, учрежденные в соответствии с немецким законодательством, известные как "Aktiengesellschaft", "Kommanditgesellschaft auf Aktien", "Gesellschaft mit beschränkter Haftung", "Versicherungsverein auf Gegenseitigkeit", "Erwerbs- und Wirtschaftsgenossenschaft", "Betriebe gewerblicher Art von juristischen Personen des öffentlichen Rechts", и другие компании, учрежденные в соответствии с немецким законодательством, подлежащие налогообложению налогом на прибыль в Германии;
<a id="p100112"></a>(g) компании, зарегистрированные в соответствии с законодательством Эстонии, известные как $"täisühing"$ , $"usaldusühing"$ , $"osaühing"$ , "aktsiaselts" and $"tulundusühistu"$ ;
<a id="p100113"></a>(h) компании, учрежденные или действующие в соответствии с ирландским законодательством, лица, зарегистрированные в соответствии с Актом о кооперативном товариществе, жилищно-строительные кооперативы, зарегистрированные в соответствии с Актом о жилищных строительных кооперативах, и доверительные сберегательные банки в значении Акта о доверительных сберегательных банках 1989 г.;
<a id="p100114"></a>(i) компании, в соответствии с греческим законодательством известные как " $\alpha\nu\text{ώ}\nu\upsilon\mu\eta$ $\epsilon\tau\alpha\iota\rho\epsilon\text{ί}\alpha$ " и " $\epsilon\tau\alpha\iota\rho\epsilon\text{ί}\alpha$ $\pi\epsilon\rho\iota o\rho\iota\sigma\mu\text{έ}\nu\eta\varsigma$ $\epsilon\upsilon\theta\text{ύ}\nu\eta\varsigma$ $(\text{Ε}.\Pi.\text{Ε}.)$ ", и другие компании, учрежденные в соответствии с греческим законодательством, подлежащие налогообложению налогом на прибыль в Греции;
<a id="p100115"></a>(j) компании, в соответствии с испанским законодательством известные как "sociedad anónima ", "sociedad comanditaria por acciones", "sociedad de responsabilidad limitada", и те государственные органы, которые действуют в рамках частного права, другие юридические лица, созданные в соответствии с испанским законодательством, подлежащие налогообложению налогом на прибыль в Испании ("Impuesto sobre Sociedades");
<a id="p100116"></a>(k) компании, в соответствии с французским законодательством известные как " société anonyme", " société en commandite par actions", " société $\text{а}$ responsabilité limitée ", " sociétés par actions simplifiées ", " sociétés d'assurances mutuelles", "caisses d'épargne et de prévoyance ", " sociétés civiles", которые автоматически подлежат обложению налогом на прибыль, $"coopératives"$ , "unions de coopératives ", промышленные и коммерческие государственные предприятия и организации и другие компании, учрежденные в соответствии с французским законодательством, подпадающие под налогообложение налогом на прибыль во Франции;
<a id="p100117"></a>(l) компании, в соответствии с итальянским законодательством известные как " società per azioni", " società in accomandita per azioni", " società a responsabilità limitata", " società cooperative", " società di mutua assicurazione", частные и публичные организации, осуществляющие полностью или преимущественно коммерческую деятельность;
<a id="p100118"></a>(m) компании $(\epsilon\tau\alpha\iota\rho\epsilon\text{ί}\epsilon\varsigma)$ , зарегистрированные в соответствии с кипрским законодательством, как это определено в законодательстве о налогообложении прибыли;
<a id="p100119"></a>(n) компании, в соответствии с латвийским законодательством известные как "akciju sabiedrîba ", " sabiedrîba ar ierobežotu atbildîbu ";
<a id="p100120"></a>(o) компании, зарегистрированные в соответствии с законодательством Литвы;
<a id="p100121"></a>(p) компании, в соответствии с законодательством Люксембурга известные как " société anonyme", " société en commandite par actions", " société $\text{а}$ responsabilité limitée ", " société coopérative ", " société coopérative organisée comme une société anonyme", "association d'assurances mutuelles", "association d'épargne - pension ", "entreprise de nature commerciale, industrielle ou minière de l'État , des communes, des syndicats de communes, des établissements publics et des autres personnes morales de droit public", и другие компании, созданные в соответствии с законодательством Люксембурга, подпадающие под налогообложение налогом на прибыль в Люксембурге;
<a id="p100122"></a>(q) компании, в соответствии с венгерским законодательством известные как " közkereseti társaság ", " betéti társaság ", " közös vállalat ", " korlátolt felelõsségû társaság ", $"részvénytársaság"$ , $"egyesülés"$ , " közhasznú társaság " and $"szövetkezet"$ ;
<a id="p100123"></a>(r) компании, в соответствии с мальтийским законодательством известные как "Kumpaniji ta" Responsabilita Limitata" and " $So\dot{c}jetajiet$ en commandite li l-kapital $tag©hom¤$ maqsum f'azzjonijiet";
<a id="p100124"></a>(s) компании, в соответствии с голландским законодательством известные как "naamloze vennootschap", "besloten vennootschap met beperkte aansprakelijkheid", "open commanditaire vennootschap", $"coöperatie"$ , "onderlinge waarborgmaatschappij", "fonds voor gemene rekening", "vereniging op coöperatieve grondslag" and "vereniging welke op onderlinge grondslag als verzekeraar of kredietinstelling optreedt", и другие компании, созданные в соответствии с голландским законодательством, подлежащие налогообложению налогом на прибыль в Голландии;
<a id="p100125"></a>(t) компании, в соответствии с австрийским законом известные как "Aktiengesellschaft", "Gesellschaft mit beschränkter Haftung", Versicherungsvereine auf Gegenseitigkeit", "Erwerbs- und Wirtschaftsgenossenschaften", "Betriebe gewerblicher Art von Körperschaften des öffentlichen Rechts", "Sparkassen", и другие компании, созданные в соответствии с австрийским законодательством, подлежащие налогообложению налогом на прибыль в Австрии;
<a id="p100126"></a>(u) компании, в соответствии с польским законодательством известные как " spó³ka akcyjna", " spó³ka z ograniczon¹ odpowiedzialnoœci¹ ", " spó³ka komandytowo-akcyjna";
<a id="p100127"></a>(v) коммерческие компании или компании, чья деятельность регулируется гражданским законодательством, существующие в форме коммерческой организации, кооперативы и государственные предприятия, зарегистрированные в соответствии с португальским законодательством;
<a id="p100128"></a>(w) компании, в соответствии с румынским законодательством известные как " societãþi pe acþiuni ", " societãþi în comanditã pe acþiuni ", " societãþi cu rãspundere limitatã ", " societãþi în nume colectiv", " societãþi în comanditã simplã ";
<a id="p100129"></a>(x) компании, в соответствии со словенским законодательством известные как " delniška družba ", "komanditna družba " и " družba z omejeno odgovornostjo";
<a id="p100130"></a>(y) компании, в соответствии со словацким законодательством известные как " akciová $spoloènos$ ", " $spoloènos$ s ruèením obmedzeným ", " komanditná $spoloènos$ ;
<a id="p100131"></a>(z) компании, в соответствии с финским законодательством известные как $"osakeyhtiö"$ /"aktiebolag", "osuuskunta"/"andelslag", $"säästöpankki"$ /"sparbank" и $"vakuutusyhtiö"$ / $"försäkringsbolag"$ ;
<a id="p100132"></a>(aa) компании, в соответствии со шведским законодательством известные как "aktiebolag", "bankaktiebolag", $"försäkringsaktiebolag"$ , "ekonomiska föreningar ", "sparbanker" and " ömsesidiga försäkringsbolag ";
<a id="p100133"></a>(ab) компании, зарегистрированные в соответствии с законодательством Соединенного Королевства;
<a id="p100134"></a>(ka) компании, в соответствии с хорватским законодательством известные как " dionièko društvo ", " društvo s ogranièenom odgovornošæu ", и другие компании, созданные в рамках хорватского законодательства, подлежащие налогообложению хорватским налогом на прибыль.

<a id="p100135"></a>Часть B

<a id="p100136"></a>Перечень налогов, указанных в [Статье 2 (a)(iii)](https://bukva.ai/docs/direktiva-201196es/statya-2#p100057)

- <a id="p100137"></a>impôt des societies/vennootschapsbelasting в Бельгии;
- <a id="p100138"></a>корпоративен данък в Болгарии;
- <a id="p100139"></a>daò z pøíjmù právnických osob в Чешской Республике;
- <a id="p100140"></a>selskabsskat в Дании;
- <a id="p100141"></a>Körperschaftssteuer в Германии;

<div align="center">

<a id="p100142"></a>**- tulumaks в Эстонии;**<br>
<a id="p100143"></a>**- налог на прибыль в Ирландии;**<br>
<a id="p100144"></a>**- $\phi\text{ό}\rho o\varsigma$ $\epsilon\iota\sigma o\delta\text{ή}\mu\alpha\tau o\varsigma$ $\nu o\mu\iota\kappa\text{ώ}\nu$ $\pi\rho o\sigma\text{ώ}\pi\omega\nu$ $\kappa\epsilon\rho\delta o\sigma\kappa o\pi\iota\kappa o\text{ύ}$ $\chi\alpha\rho\alpha\kappa\tau\text{ή}\rho\alpha$ в Греции;**

</div>

<a id="p100145"></a>**- impuesto sobre sociedades в Испании;**
<a id="p100146"></a>**- impôt sur les societies во Франции;**
<a id="p100147"></a>**- porez na dobit в Хорватии;**

<div align="center">

<a id="p100148"></a>**- imposta sul reddito delle società в Италии;**<br>
<a id="p100149"></a>**- $\phi\text{ό}\rho o\varsigma$ $\epsilon\iota\sigma o\delta\text{ή}\mu\alpha\tau o\varsigma$ на Кипре;**<br>
<a id="p100150"></a>**- uzòçmumu ienâkuma nodoklis в Латвии;**

</div>

- <a id="p100151"></a>pelno mokestis в Литве;
- <a id="p100152"></a>impôt sur le revenu des collectivités в Люксембурге;
- <a id="p100153"></a>társasági adó в Венгрии;
- <a id="p100154"></a>taxxa fuq l-income на Мальте;
- <a id="p100155"></a>vennootschapsbelasting в Нидерландах;
- <a id="p100156"></a>Körperschaftssteuer в Австрии;
- <a id="p100157"></a>podatek dochodowy od osób prawnych в Польше;
- <a id="p100158"></a>imposto sobre o rendimento das pessoas colectivas в Португалии;
- <a id="p100159"></a>impozit pe profit в Румынии;
- <a id="p100160"></a>davek od dobièka pravnih oseb в Словении;
- <a id="p100161"></a>daò z príjmov právnických osôb в Словакии;
- <a id="p100162"></a>yhteisöjen tulovero/inkomstskatten för samfund в Финляндии;
- <a id="p100163"></a>statlig inkomstskatt в Швеции;
- <a id="p100164"></a>corporation tax в Соединенном Королевстве.





<a id="p100165"></a>Приложение II

<a id="p100166"></a>Часть A

<a id="p100167"></a>Отмененные Директивы со списком последовательных изменений
(как указано в [Статье 9](https://bukva.ai/docs/direktiva-201196es/statya-9#p100089))

<a id="p100168"></a>Директива 90/435/ЕЭС Совета ЕС (ОЖ N L 225, 20.8.1990, стр. 6);
<a id="p100169"></a>Пункт XI.B.I.3 Приложения I к Акту о присоединении 1994 г. (ОЖ N C 241, 29.8.1994, стр. 196);
<a id="p100170"></a>Директива 2003/123/ЕС Совета ЕС (ОЖ N L 7, 13.1.2004, стр. 41);
<a id="p100171"></a>Пункт 9.8. Приложения II к [Акту](https://bukva.ai/docs/dogovor-mezhdu-korolevstvom-belgiya/statya-1-2#p100054) о присоединении 2003 г. (ОЖ N L 236, 23.9.2003, стр. 555);

<div align="right">

<a id="p100172"></a>**Директива 2006/98/ЕС Совета ЕС (ОЖ N L 363, 20.12.2006, стр. 129): только пункт 7 Приложения.**

</div>


<div align="center">

<a id="p100173"></a>**Часть B**

</div>


<a id="p100174"></a>**Список сроков для преобразования в национальное право**
**(как указано в [Статье 9](https://bukva.ai/docs/direktiva-201196es/statya-9#p100089))**


| <a id="p100175"></a>Директива | <a id="p100176"></a>Сроки преобразования |
| --- | --- |
| <a id="p100177"></a>90/435/ЕЭС | <a id="p100178"></a>31 декабря 1991 г. |
| <a id="p100179"></a>2003/123/ЕС | <a id="p100180"></a>1 января 2005 г. |
| <a id="p100181"></a>2006/98/ЕС | <a id="p100182"></a>1 января 2007 г. |






<div align="center">

<a id="p100183"></a>**Приложение III**

<a id="p100184"></a>**КОРРЕЛЯЦИОННАЯ ТАБЛИЦА**

</div>



| <a id="p100185"></a>Директива 90/435/ЕЭС | <a id="p100186"></a>Настоящая Директива |
| --- | --- |
| <a id="p100187"></a>Статья 1(1) с первого по четвертый абзацы | <a id="p100188"></a>[Статья 1(1) (a)](https://bukva.ai/docs/direktiva-201196es/statya-1#p100044) - [(d)](https://bukva.ai/docs/direktiva-201196es/statya-1#p100047) |
| <a id="p100189"></a>Статья 1(2) | <a id="p100190"></a>[Статья 1(2)](https://bukva.ai/docs/direktiva-201196es/statya-1#p100048) |
| <a id="p100191"></a>Статья 1(2) первая часть вводной фразы | <a id="p100192"></a>[Статья 2 вводная фраза](https://bukva.ai/docs/direktiva-201196es/statya-2#p100053) |
| <a id="p100193"></a>Статья 2(1)(a) | <a id="p100194"></a>[Статья 2(a)(i)](https://bukva.ai/docs/direktiva-201196es/statya-2#p100055) |
| <a id="p100195"></a>Статья 2(1)(b) | <a id="p100196"></a>[Статья 2(a)(ii)](https://bukva.ai/docs/direktiva-201196es/statya-2#p100056) |
| <a id="p100197"></a>Статья 2(1)(c) вводная фраза первого и второго подпараграфов | <a id="p100198"></a>[Статья 2(a)(iii)](https://bukva.ai/docs/direktiva-201196es/statya-2#p100057) |
| <a id="p100199"></a>Статья 2(1)(c), первый подпараграф с первого по двадцать седьмой абзацы | <a id="p100200"></a>Часть B Приложения I с [первого](https://bukva.ai/docs/direktiva-201196es/statya-11#p100137) по [двадцать седьмой абзацы](https://bukva.ai/docs/direktiva-201196es/statya-11#p100163) |
| <a id="p100201"></a>Статья 2(2) | <a id="p100202"></a>[Статья 2(b)](https://bukva.ai/docs/direktiva-201196es/statya-2#p100058) |
| <a id="p100203"></a>Статья 3(1) вводная фраза | <a id="p100204"></a>[Статья 3(1), вводная фраза](https://bukva.ai/docs/direktiva-201196es/statya-3#p100060) |
| <a id="p100205"></a>Статья 3(1)(a) первый подпараграф, начальные слова | <a id="p100206"></a>[Статья 3(1)(a), вводная фраза](https://bukva.ai/docs/direktiva-201196es/statya-3#p100061) |
| <a id="p100207"></a>Статья 3(1)(a), первый подпараграф, заключительные слова | <a id="p100208"></a>[Статья 3(1)(a)(i)](https://bukva.ai/docs/direktiva-201196es/statya-3#p100062) |
| <a id="p100209"></a>Статья 3(1)(a) второй подпараграф | <a id="p100210"></a>[Статья 3(1)(a)(ii)](https://bukva.ai/docs/direktiva-201196es/statya-3#p100063) |
| <a id="p100211"></a>Статья 3(1)(a), третий подпараграф | <a id="p100212"></a>- |
| <a id="p100213"></a>Статья 3(1)(a) четвертый подпараграф | <a id="p100214"></a>- |
| <a id="p100215"></a>Статья 3(1)(b) | <a id="p100216"></a>[Статья 3(1)(b)](https://bukva.ai/docs/direktiva-201196es/statya-3#p100064) |
| <a id="p100217"></a>Статья 3(2) первый и второй абзацы | <a id="p100218"></a>[Статья 3(2)(a)](https://bukva.ai/docs/direktiva-201196es/statya-3#p100066) и [(b)](https://bukva.ai/docs/direktiva-201196es/statya-3#p100067) |
| <a id="p100219"></a>Статья 4(1) первый и второй абзацы | <a id="p100220"></a>[Статья 4(1)(a)](https://bukva.ai/docs/direktiva-201196es/statya-4#p100070) и [(b)](https://bukva.ai/docs/direktiva-201196es/statya-4#p100071) |
| <a id="p100221"></a>Статья 4(1a) | <a id="p100222"></a>[Статья 4(2)](https://bukva.ai/docs/direktiva-201196es/statya-4#p100072) |
| <a id="p100223"></a>Статья 4(2) первое предложение | <a id="p100224"></a>[Статья 4(3) первый подпараграф](https://bukva.ai/docs/direktiva-201196es/statya-4#p100074) |
| <a id="p100225"></a>Статья 4(2) второе предложение | <a id="p100226"></a>[Статья 4(3) второй подпараграф](https://bukva.ai/docs/direktiva-201196es/statya-4#p100075) |
| <a id="p100227"></a>Статья 4(3) первый подпараграф | <a id="p100228"></a>[Статья 4(4)](https://bukva.ai/docs/direktiva-201196es/statya-4#p100076) |
| <a id="p100229"></a>Статья 4(3) второй подпараграф | <a id="p100230"></a>[Статья 4(5)](https://bukva.ai/docs/direktiva-201196es/statya-4#p100077) |
| <a id="p100231"></a>Статьи 5, 6 и 7 | <a id="p100232"></a>[Статьи 5](https://bukva.ai/docs/direktiva-201196es/statya-5#p100078), [6](https://bukva.ai/docs/direktiva-201196es/statya-6#p100080) и [7](https://bukva.ai/docs/direktiva-201196es/statya-7#p100082) |
| <a id="p100233"></a>Статья 8(1) | <a id="p100234"></a>- |
| <a id="p100235"></a>Статья 8(2) | <a id="p100236"></a>[Статья 8](https://bukva.ai/docs/direktiva-201196es/statya-8#p100085) |
| <a id="p100237"></a>- | <a id="p100238"></a>[Статья 9](https://bukva.ai/docs/direktiva-201196es/statya-9#p100089) |
| <a id="p100239"></a>- | <a id="p100240"></a>[Статья 10](https://bukva.ai/docs/direktiva-201196es/statya-10#p100092) |
| <a id="p100241"></a>Статья 9 | <a id="p100242"></a>[Статья 11](https://bukva.ai/docs/direktiva-201196es/statya-11#p100094) |
| <a id="p100243"></a>Приложение | <a id="p100244"></a>[Часть A](https://bukva.ai/docs/direktiva-201196es/statya-11#p100099) Приложения I |
| <a id="p100245"></a>- | <a id="p100246"></a>[Приложение II](https://bukva.ai/docs/direktiva-201196es/statya-11#p100165) |
| <a id="p100247"></a>- | <a id="p100248"></a>Приложение III |






<div align="center">

<a id="p100249"></a>COUNCIL DIRECTIVE No. 2011/96/EU<br>
ON THE COMMON SYSTEM OF TAXATION APPLICABLE<br>
IN THE CASE OF PARENT COMPANIES AND SUBSIDIARIES<br>
OF DIFFERENT MEMBER STATES<br>
(RECAST)

</div>


<a id="p100250"></a>(Brussels, 30.XI.2011)

<a id="p100251"></a>(Amended by: Council Directive 2013/13/EU of 13 May 2013,
Council Directive 2014/86/EU of 8 July 2014, Council
Directive (EU) 2015/121 of 27 January 2015)

<a id="p100252"></a>The Council of the European Union,
<a id="p100253"></a>Having regard to the Treaty on the Functioning of the European Union, and in particular Article 115 thereof,
<a id="p100254"></a>Having regard to the proposal from the European Commission,
<a id="p100255"></a>After transmission of the draft legislative act to the national parliaments,
<a id="p100256"></a>Having regard to the opinion of the European Parliament <*>,

<a id="p100257"></a>

---

<a id="p100258"></a><*> Opinion delivered on 4 May 2011 (not yet published in the Official Journal).

<a id="p100259"></a>Having regard to the opinion of the European Economic and Social Committee <*>,

<a id="p100260"></a>

---

<a id="p100261"></a><*> OJ C 107, 6.4.2011, p. 73.

<a id="p100262"></a>Acting in accordance with a special legislative procedure,
<a id="p100263"></a>Whereas:
<a id="p100264"></a>(1) 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 <*> has been substantially amended several times <**>. Since further amendments are to be made, it should be recast in the interests of clarity.

<a id="p100265"></a>

---

<a id="p100266"></a><*> OJ L 225, 20.8.1990, p. 6.
<a id="p100267"></a><**> See Annex II, Part A.

<a id="p100268"></a>(2) In the light of the judgment of the Court of Justice of 6 May 2008 in Case C-133/06 <*>, it is considered necessary to redraft the wording of the second subparagraph of Article 4(3) of Directive 90/435/EEC, for the purpose of clarifying that the rules referred to therein are adopted by the Council acting in accordance with the procedure provided for in the Treaty. It is furthermore appropriate to update the Annexes to that Directive.

<a id="p100269"></a>

---

<a id="p100270"></a><*> [2008] ECR I-03189.

<a id="p100271"></a>(3) The objective of this Directive is to exempt dividends and other profit distributions paid by subsidiary companies to their parent companies from withholding taxes and to eliminate double taxation of such income at the level of the parent company.
<a id="p100272"></a>(4) The grouping together of companies of different Member States may be necessary in order to create within the Union conditions analogous to those of an internal market and in order thus to ensure the effective functioning of such an internal market. Such operations should not to be hampered by restrictions, disadvantages or distortions arising in particular from the tax provisions of the Member States. It is therefore necessary, with respect to such grouping together of companies of different Member States, to provide for tax rules which are neutral from the point of view of competition, in order to allow enterprises to adapt to the requirements of the internal market, to increase their productivity and to improve their competitive strength at the international level.
<a id="p100273"></a>(5) Such grouping together may result in the formation of groups of parent companies and subsidiaries.
<a id="p100274"></a>(6) Before the entry into force of Directive 90/435/EEC, the tax provisions governing the relations between parent companies and subsidiaries of different Member States varied appreciably from one Member State to another and were generally less advantageous than those applicable to parent companies and subsidiaries of the same Member State. Cooperation between companies of different Member States was thereby disadvantaged in comparison with cooperation between companies of the same Member State. It was necessary to eliminate that disadvantage by the introduction of a common system in order to facilitate the grouping together of companies at Union level.
<a id="p100275"></a>(7) Where a parent company by virtue of its association with its subsidiary receives distributed profits, the Member State of the parent company must either refrain from taxing such profits, or tax such profits while authorising the parent company to deduct from the amount of tax due that fraction of the corporation tax paid by the subsidiary which relates to those profits.
<a id="p100276"></a>(8) It is furthermore necessary, in order to ensure fiscal neutrality, that the profits which a subsidiary distributes to its parent company be exempt from withholding tax.
<a id="p100277"></a>(9) The payment of profit distributions to, and their receipt by, a permanent establishment of a parent company should give rise to the same treatment as that applying between a subsidiary and its parent. This should include the situation where a parent company and its subsidiary are in the same Member State and the permanent establishment is in another Member State. On the other hand, it appears that situations where the permanent establishment and the subsidiary are situated in the same Member State can, without prejudice to the application of the Treaty principles, be dealt with on the basis of national legislation by the Member State concerned.
<a id="p100278"></a>(10) In relation to the treatment of permanent establishments Member States may need to determine the conditions and legal instruments in order to protect the national tax revenue and fend off circumvention of national laws, in accordance with the Treaty principles and taking into account internationally accepted tax rules.
<a id="p100279"></a>(11) When corporate groups are organised in chains of companies and profits are distributed through the chain of subsidiaries to the parent company, double taxation should be eliminated either by exemption or tax credit. In the case of tax credit the parent company should be able to deduct any tax paid by any of the subsidiaries in the chain provided that the requirements set out in this Directive are met.
<a id="p100280"></a>(12) This Directive should be without prejudice to the obligations of the Member States relating to the time limits for transposition into national law of the Directives set out in Part B of Annex II,
<a id="p100281"></a>Has adopted this Directive:




1. <a id="p100283"></a>Each Member State shall apply this Directive:
<a id="p100284"></a>(a) to distributions of profits received by companies of that Member State which come from their subsidiaries of other Member States;
<a id="p100285"></a>(b) to distributions of profits by companies of that Member State to companies of other Member States of which they are subsidiaries;
<a id="p100286"></a>(c) to distributions of profits received by permanent establishments situated in that Member State of companies of other Member States which come from their subsidiaries of a Member State other than that where the permanent establishment is situated;
<a id="p100287"></a>(d) to distributions of profits by companies of that Member State to permanent establishments situated in another Member State of companies of the same Member State of which they are subsidiaries.
2. <a id="p100288"></a>Member States shall not grant the benefits of this Directive to an arrangement or a series of arrangements which, having been put into place for the main purpose or one of the main purposes of obtaining a tax advantage that defeats the object or purpose of this Directive, are not genuine having regard to all relevant facts and circumstances.
<a id="p100289"></a>An arrangement may comprise more than one step or part.
3. <a id="p100290"></a>For the purposes of paragraph 2, an arrangement or a series of arrangements shall be regarded as not genuine to the extent that they are not put into place for valid commercial reasons which reflect economic reality.
4. <a id="p100291"></a>This Directive shall not preclude the application of domestic or agreement-based provisions required for the prevention of tax evasion, tax fraud or abuse.




<a id="p100293"></a>For the purposes of this Directive the following definitions shall apply:
<a id="p100294"></a>(a) "company of a Member State" means any company which:
<a id="p100295"></a>(i) takes one of the forms listed in Annex I, Part A;
<a id="p100296"></a>(ii) according to the tax laws of a Member State is considered to be resident in that Member State for tax purposes and, under the terms of a double taxation agreement concluded with a third State, is not considered to be resident for tax purposes outside the Union;
<a id="p100297"></a>(iii) moreover, is subject to one of the taxes listed in Annex I, Part B, without the possibility of an option or of being exempt, or to any other tax which may be substituted for any of those taxes;
<a id="p100298"></a>(b) "permanent establishment" means a fixed place of business situated in a Member State through which the business of a company of another Member State is wholly or partly carried on in so far as the profits of that place of business are subject to tax in the Member State in which it is situated by virtue of the relevant bilateral tax treaty or, in the absence of such a treaty, by virtue of national law.




1. <a id="p100300"></a>For the purposes of applying this Directive:
<a id="p100301"></a>(a) the status of parent company shall be attributed:
<a id="p100302"></a>(i) at least to a company of a Member State which fulfils the conditions set out in Article 2 and has a minimum holding of 10% in the capital of a company of another Member State fulfilling the same conditions;
<a id="p100303"></a>(ii) under the same conditions, to a company of a Member State which has a minimum holding of 10% in the capital of a company of the same Member State, held in whole or in part by a permanent establishment of the former company situated in another Member State;
<a id="p100304"></a>(b) "subsidiary" means that company the capital of which includes the holding referred to in point (a).
2. <a id="p100305"></a>By way of derogation from paragraph 1, Member States shall have the option of:
<a id="p100306"></a>(a) replacing, by means of bilateral agreement, the criterion of a holding in the capital by that of a holding of voting rights;
<a id="p100307"></a>(b) not applying this Directive to companies of that Member State, which do not maintain for an uninterrupted period of at least 2 years holdings qualifying them as parent companies, or to those of their companies in which a company of another Member State does not maintain such a holding for an uninterrupted period of at least 2 years.




1. <a id="p100309"></a>Where a parent company or its permanent establishment, by virtue of the association of the parent company with its subsidiary, receives distributed profits, the Member State of the parent company and the Member State of its permanent establishment shall, except when the subsidiary is liquidated, either:
<a id="p100310"></a>(a) refrain from taxing such profits to the extent that such profits are not deductible by the subsidiary, and tax such profits to the extent that such profits are deductible by the subsidiary; or
<a id="p100311"></a>(b) tax such profits while authorising the parent company and the permanent establishment to deduct from the amount of tax due that fraction of the corporation tax related to those profits and paid by the subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary fall within the definitions laid down in Article 2 and meet the requirements provided for in Article 3, up to the limit of the amount of the corresponding tax due.
2. <a id="p100312"></a>Nothing in this Directive shall prevent the Member State of the parent company from considering a subsidiary to be fiscally transparent on the basis of that Member State's assessment of the legal characteristics of that subsidiary arising from the law under which it is constituted and therefore from taxing the parent company on its share of the profits of its subsidiary as and when those profits arise. In this case the Member State of the parent company shall refrain from taxing the distributed profits of the subsidiary.
<a id="p100313"></a>When assessing the parent company's share of the profits of its subsidiary as they arise the Member State of the parent company shall either exempt those profits or authorise the parent company to deduct from the amount of tax due that fraction of the corporation tax related to the parent company's share of profits and paid by its subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary fall within the definitions laid down in Article 2 and meet the requirements provided for in Article 3, up to the limit of the amount of the corresponding tax due.
3. <a id="p100314"></a>Each Member State shall retain the option of providing that any charges relating to the holding and any losses resulting from the distribution of the profits of the subsidiary may not be deducted from the taxable profits of the parent company.
<a id="p100315"></a>Where the management costs relating to the holding in such a case are fixed as a flat rate, the fixed amount may not exceed 5% of the profits distributed by the subsidiary.
4. <a id="p100316"></a>Paragraphs 1 and 2 shall apply until the date of effective entry into force of a common system of company taxation.
5. <a id="p100317"></a>The Council, acting unanimously in accordance with a special legislative procedure and after consulting the European Parliament and the Economic and Social Committee, shall, at the appropriate time, adopt the rules to apply as from the date of effective entry into force of a common system of company taxation.




<div align="center">

<a id="p100319"></a>**Profits which a subsidiary distributes to its parent company shall be exempt from withholding tax.**

</div>





<a id="p100321"></a>The Member State of a parent company may not charge withholding tax on the profits which such a company receives from a subsidiary.




1. <a id="p100323"></a>The term "withholding tax" as used in this Directive shall not cover an advance payment or prepayment $(précompte)$ of corporation tax to the Member State of the subsidiary which is made in connection with a distribution of profits to its parent company.
2. <a id="p100324"></a>This Directive shall not affect the application of domestic or agreement-based provisions designed to eliminate or lessen economic double taxation of dividends, in particular provisions relating to the payment of tax credits to the recipients of dividends.




1. <a id="p100326"></a>Member States shall bring into force the laws, regulations, and administrative provisions necessary to comply with this Directive as from 18 January 2012. They shall forthwith inform the Commission thereof.
<a id="p100327"></a>When Member States adopt these measures, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.
2. <a id="p100328"></a>Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive together with a correlation table between them and this Directive.




<div align="center">

<a id="p100330"></a>**Directive 90/435/EEC, as amended by the acts listed in Annex II, Part A, is repealed, without prejudice to the obligations of the Member States relating to the time limits for transposition into national law of the Directives set out in Annex II, Part B.**

</div>

<a id="p100331"></a>References to the repealed Directive shall be construed as references to this Directive and shall be read in accordance with the correlation table in Annex III.




<a id="p100333"></a>This Directive shall enter into force on the 20th day following its publication in the Official Journal of the European Union.




<div align="center">

<a id="p100335"></a>**This Directive is addressed to the Member States.**

</div>









<a id="p100337"></a>Part A

<div align="center">

<a id="p100338"></a>**List of companies referred to in Article 2(a)(i)**

</div>


<a id="p100339"></a>(a) companies incorporated under Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE) <1> and Council Directive 2001/86/EC of 8 October 2001 supplementing the Statute for a European company with regard to the involvement of employees <2> and cooperative societies incorporated under Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE) <3> and Council Directive 2003/72/EC of 22 July 2003 supplementing the Statute for a European Cooperative Society with regard to the involvement of employees <4>;

<a id="p100340"></a>

---

<a id="p100341"></a><1> OJ L 294, 10.11.2001, p. 1.

<div align="center">

<a id="p100342"></a>**<2> OJ L 294, 10.11.2001, p. 22.**<br>
<a id="p100343"></a>**<3> OJ L 207, 18.8.2003, p. 1.**<br>
<a id="p100344"></a>**<4> OJ L 207, 18.8.2003, p. 25.**

</div>


<a id="p100345"></a>(b) companies under Belgian law known as " société anonyme"/"naamloze vennootschap", " société en commandite par actions"/"commanditaire vennootschap op aandelen", " société privée $\text{а}$ responsabilité limitée "/"besloten vennootschap met beperkte aansprakelijkheid", " société coopérative $\text{а}$ responsabilité limitée "/" coöperatieve vennootschap met beperkte aansprakelijkheid", " société coopérative $\text{а}$ responsabilité illimitée "/" coöperatieve vennootschap met onbeperkte aansprakelijkheid", " société en nom collectif"/"vennootschap onder firma", " société en commandite simple"/"gewone commanditaire vennootschap", public undertakings which have adopted one of the abovementioned legal forms, and other companies constituted under Belgian law subject to Belgian corporate tax;
<a id="p100346"></a>(c) companies under Bulgarian law known as: "събирателно дружество", "командитно дружество", "дружество с ограничена отговорност", "акционерно дружество", "командитно дружество с акции", "неперсонифицирано дружество", "кооперации", "кооперативни съюзи", "държавни предприятия" constituted under Bulgarian law and carrying on commercial activities;
<a id="p100347"></a>(d) companies under Czech law known as: " akciová spoleènost ", " spoleènost s ruèením omezeným ";

<div align="right">

<a id="p100348"></a>**(e) companies under Danish law known as "aktieselskab" and "anpartsselskab". Other companies subject to tax under the Corporation Tax Act, in so far as their taxable income is calculated and taxed in accordance with the general tax legislation rules applicable to "aktieselskaber";**<br>
<a id="p100349"></a>**(f) companies under German law known as "Aktiengesellschaft", "Kommanditgesellschaft auf Aktien", "Gesellschaft mit beschränkter Haftung", "Versicherungsverein auf Gegenseitigkeit", "Erwerbs- und Wirtschaftsgenossenschaft", "Betriebe gewerblicher Art von juristischen Personen des öffentlichen Rechts", and other companies constituted under German law subject to German corporate tax;**

</div>

<div align="center">

<a id="p100350"></a>**(g) companies under Estonian law known as: $"täisühing"$ , $"usaldusühing"$ , $"osaühing"$ , "aktsiaselts", $"tulundusühistu"$ ;**<br>
<a id="p100351"></a>**(h) companies incorporated or existing under Irish law, bodies registered under the Industrial and Provident Societies Act, building societies incorporated under the Building Societies Acts and trustee savings banks within the meaning of the Trustee Savings Banks Act, 1989;**<br>
<a id="p100352"></a>**(i) companies under Greek law known as " $\alpha\nu\text{ώ}\nu\upsilon\mu\eta$ $\epsilon\tau\alpha\iota\rho\epsilon\text{ί}\alpha$ ", " $\epsilon\tau\alpha\iota\rho\epsilon\text{ί}\alpha$ $\pi\epsilon\rho\iota o\rho\iota\sigma\mu\text{έ}\nu\eta\varsigma$ $\epsilon\upsilon\theta\text{ύ}\nu\eta\varsigma$ $(\text{Ε}.\Pi.\text{Ε}.)$ " and other companies constituted under Greek law subject to Greek corporate tax;**

</div>

<a id="p100353"></a>**(j) companies under Spanish law known as: "sociedad anónima ", "sociedad comanditaria por acciones", "sociedad de responsabilidad limitada", public law bodies which operate under private law. Other entities constituted under Spanish law subject to Spanish corporate tax ("Impuesto sobre Sociedades");**
<a id="p100354"></a>**(k) companies under French law known as " société anonyme", " société en commandite par actions", " société $\text{а}$ responsabilité limitée ", " sociétés par actions simplifiées ", " sociétés d'assurances mutuelles", "caisses d'épargne et de prévoyance ", " sociétés civiles" which are automatically subject to corporation tax, $"coopératives"$ , "unions de coopératives ", industrial and commercial public establishments and undertakings, and other companies constituted under French law subject to French corporate tax;**
<a id="p100355"></a>**(l) companies under Italian law known as " società per azioni", " società in accomandita per azioni", " società a responsabilità limitata", " società cooperative", " società di mutua assicurazione", and private and public entities whose activity is wholly or principally commercial;**

<div align="center">

<a id="p100356"></a>**(m) under Cypriot law: $"\epsilon\tau\alpha\iota\rho\epsilon\text{ί}\epsilon\varsigma"$ as defined in the Income Tax laws;**<br>
<a id="p100357"></a>**(n) companies under Latvian law known as: "akciju sabiedrîba ", " sabiedrîba ar ierobežotu atbildîbu ";**<br>
<a id="p100358"></a>**(o) companies incorporated under the law of Lithuania;**

</div>

<a id="p100359"></a>(p) companies under Luxembourgish law known as " société anonyme", " société en commandite par actions", " société $\text{а}$ responsabilité limitée ", " société coopérative ", " société coopérative organisée comme une société anonyme", "association d'assurances mutuelles", "association d'épargne - pension ", "entreprise de nature commerciale, industrielle ou minière de l'État , des communes, des syndicats de communes, des établissements publics et des autres personnes morales de droit public", and other companies constituted under Luxembourg law subject to Luxembourg corporate tax;
<a id="p100360"></a>(q) companies under Hungarian law known as: " közkereseti társaság ", " betéti társaság ", " közös vállalat ", " korlátolt felelõsségû társaság ", $"részvénytársaság"$ , $"egyesülés"$ , $"szövetkezet"$ ;
<a id="p100361"></a>(r) companies under Maltese law known as: "Kumpaniji ta' Responsabilita' Limitata", " $So\dot{c}jetajiet$ en commandite li l-kapital $tag©hom¤$ maqsum f'azzjonijiet";
<a id="p100362"></a>(s) companies under Dutch law known as "naamloze vennootschap", "besloten vennootschap met beperkte aansprakelijkheid", "open commanditaire vennootschap", $"coöperatie"$ , "onderlinge waarborgmaatschappij", "fonds voor gemene rekening", "vereniging op coöperatieve grondslag", "vereniging welke op onderlinge grondslag als verzekeraar of kredietinstelling optreedt", and other companies constituted under Dutch law subject to Dutch corporate tax;
<a id="p100363"></a>(t) companies under Austrian law known as "Aktiengesellschaft", "Gesellschaft mit beschränkter Haftung", "Versicherungsvereine auf Gegenseitigkeit", "Erwerbs- und Wirtschaftsgenossenschaften", "Betriebe gewerblicher Art von Körperschaften des öffentlichen Rechts", "Sparkassen", and other companies constituted under Austrian law subject to Austrian corporate tax;
<a id="p100364"></a>(u) companies under Polish law known as: " spó³ka akcyjna", " spó³ka z ograniczon¹ odpowiedzialnoœci¹ ", spó³ka komandytowo-akcyjna;
<a id="p100365"></a>(v) commercial companies or civil law companies having a commercial form and cooperatives and public undertakings incorporated in accordance with Portuguese law;
<a id="p100366"></a>(w) companies under Romanian law known as: " societãþi pe acþiuni ", " societãþi în comanditã pe acþiuni ", " societãþi cu rãspundere limitatã ", " societãþi în nume colectiv", " societãþi în comanditã simplã ";
<a id="p100367"></a>(x) companies under Slovenian law known as: " delniška družba ", "komanditna družba ", " družba z omejeno odgovornostjo";
<a id="p100368"></a>(y) companies under Slovak law known as: " akciová $spoloènos$ ", " $spoloènos$ s ruèením obmedzeným ", " komanditná $spoloènos$ ";
<a id="p100369"></a>(z) companies under Finnish law known as $"osakeyhtiö"$ /"aktiebolag", "osuuskunta"/"andelslag", $"säästöpankki"$ /"sparbank" and $"vakuutusyhtiö"$ / $"försäkringsbolag"$ ;
<a id="p100370"></a>(aa) companies under Swedish law known as "aktiebolag", $"försäkringsaktiebolag"$ , "ekonomiska föreningar ", "sparbanker", " ömsesidiga försäkringsbolag ", $"försäkringsföreningar"$ ;
<a id="p100371"></a>(ab) companies incorporated under the law of the United Kingdom;
<a id="p100372"></a>(ka) companies under Croatian law known as: " dionièko društvo ", " društvo s ogranièenom odgovornošæu ", and other companies constituted under Croatian law subject to Croatian profit tax.

<a id="p100373"></a>Part B

<a id="p100374"></a>List of taxes referred to in Article 2(a)(iii)

- <a id="p100375"></a>impôt des sociétés /vennootschapsbelasting in Belgium,
- <a id="p100376"></a>корпоративен данък in Bulgaria,
- <a id="p100377"></a>daò z pøíjmù právnických osob in the Czech Republic,
- <a id="p100378"></a>selskabsskat in Denmark,
- <a id="p100379"></a>Körperschaftssteuer in Germany,
- <a id="p100380"></a>tulumaks in Estonia,
- <a id="p100381"></a>corporation tax in Ireland,
- <a id="p100382"></a>$\phi\text{ό}\rho o\varsigma$ $\epsilon\iota\sigma o\delta\text{ή}\mu\alpha\tau o\varsigma$ $\nu o\mu\iota\kappa\text{ώ}\nu$ $\pi\rho o\sigma\text{ώ}\pi\omega\nu$ $\kappa\epsilon\rho\delta o\sigma\kappa o\pi\iota\kappa o\text{ύ}$ $\chi\alpha\rho\alpha\kappa\tau\text{ή}\rho\alpha$ in Greece,
- <a id="p100383"></a>impuesto sobre sociedades in Spain,
- <a id="p100384"></a>impôt sur les sociétés in France,
- <a id="p100385"></a>porez na dobit in Croatia,
- <a id="p100386"></a>imposta sul reddito delle società in Italy,
- <a id="p100387"></a>$\phi\text{ό}\rho o\varsigma$ $\epsilon\iota\sigma o\delta\text{ή}\mu\alpha\tau o\varsigma$ in Cyprus,
- <a id="p100388"></a>uzòçmumu ienâkuma nodoklis in Latvia,
- <a id="p100389"></a>pelno mokestis in Lithuania,
- <a id="p100390"></a>impôt sur le revenu des collectivités in Luxembourg,
- <a id="p100391"></a>társasági adó , osztalékadó in Hungary,
- <a id="p100392"></a>taxxa fuq l-income in Malta,
- <a id="p100393"></a>vennootschapsbelasting in the Netherlands,

<div align="center">

<a id="p100394"></a>**- Körperschaftssteuer in Austria,**<br>
<a id="p100395"></a>**- podatek dochodowy od osób prawnych in Poland,**<br>
<a id="p100396"></a>**- imposto sobre o rendimento das pessoas colectivas in Portugal,**

</div>

<a id="p100397"></a>**- impozit pe profit in Romania,**
<a id="p100398"></a>**- davek od dobièka pravnih oseb in Slovenia,**
<a id="p100399"></a>**- daò z príjmov právnických osôb in Slovakia,**

<div align="center">

<a id="p100400"></a>**- yhteisöjen tulovero/inkomstskatten för samfund in Finland,**<br>
<a id="p100401"></a>**- statlig inkomstskatt in Sweden,**<br>
<a id="p100402"></a>**- corporation tax in the United Kingdom.**

</div>









<a id="p100404"></a>Part A

<a id="p100405"></a>Repealed Directive with list of its successive amendments
(referred to in Article 9)


| <a id="p100406"></a>Council Directive 90/435/EEC<br>(OJ L 225, 20.8.1990, p. 6). |  |
| --- | --- |
| <a id="p100407"></a>Point XI.B.I.3 of Annex I to the 1994 Act of Accession<br>(OJ C 241, 29.8.1994, p. 196). |  |
| <a id="p100408"></a>Council Directive 2003/123/EC<br>(OJ L 7, 13.1.2004, p. 41). |  |
| <a id="p100409"></a>Point 9.8 of Annex II to the 2003 Act of Accession<br>(OJ L 236, 23.9.2003, p. 555). |  |
| <a id="p100410"></a>Council Directive 2006/98/EC<br>(OJ L 363, 20.12.2006, p. 129). | <a id="p100411"></a>Annex, point 7 only |


<a id="p100412"></a>Part B

<a id="p100413"></a>List of time limits for transposition into national law
(referred to in Article 9)


| <a id="p100414"></a>Directive | <a id="p100415"></a>Time limit for transposition |
| --- | --- |
| <a id="p100416"></a>90/435/EEC | <a id="p100417"></a>31 December 1991 |
| <a id="p100418"></a>2003/123/EC | <a id="p100419"></a>1 January 2005 |
| <a id="p100420"></a>2006/98/EC | <a id="p100421"></a>1 January 2007 |






<div align="center">

<a id="p100422"></a>**Annex III**

<a id="p100423"></a>**CORRELATION TABLE**

</div>



| <a id="p100424"></a>Directive 90/435/EEC | <a id="p100425"></a>This Directive |
| --- | --- |
| <a id="p100426"></a>Article 1(1) first to fourth indents | <a id="p100427"></a>Article 1(1)(a) to (d) |
| <a id="p100428"></a>Article 1(2) | <a id="p100429"></a>Article 1(2) |
| <a id="p100430"></a>Article 2(1) first part of the introductory phrase | <a id="p100431"></a>Article 2 introductory phrase |
| <a id="p100432"></a>Article 2(1) second part of the introductory phrase | <a id="p100433"></a>Article 2(a), introductory phrase |
| <a id="p100434"></a>Article 2(1)(a) | <a id="p100435"></a>Article 2(a)(i) |
| <a id="p100436"></a>Article 2(1)(b) | <a id="p100437"></a>Article 2(a)(ii) |
| <a id="p100438"></a>Article 2(1)(c) introductory phrase of the first subparagraph and second subparagraph | <a id="p100439"></a>Article 2(a)(iii) |
| <a id="p100440"></a>Article 2(1)(c), first subparagraph, first to twenty-seventh indents | <a id="p100441"></a>Annex I, Part B, first to twenty-seventh indents |
| <a id="p100442"></a>Article 2(2) | <a id="p100443"></a>Article 2(b) |
| <a id="p100444"></a>Article 3(1) introductory phrase | <a id="p100445"></a>Article 3(1), introductory phrase |
| <a id="p100446"></a>Article 3(1)(a) first subparagraph, initial words | <a id="p100447"></a>Article 3(1)(a), introductory phrase |
| <a id="p100448"></a>Article 3(1)(a) first subparagraph, final words | <a id="p100449"></a>Article 3(1)(a)(i) |
| <a id="p100450"></a>Article 3(1)(a) second subparagraph | <a id="p100451"></a>Article 3(1)(a)(ii) |
| <a id="p100452"></a>Article 3(1)(a) third subparagraph | <a id="p100453"></a>- |
| <a id="p100454"></a>Article 3(1)(a) fourth subparagraph | <a id="p100455"></a>- |
| <a id="p100456"></a>Article 3(1)(b) | <a id="p100457"></a>Article 3(1)(b) |
| <a id="p100458"></a>Article 3(2) first and second indents | <a id="p100459"></a>Article 3(2)(a) and (b) |
| <a id="p100460"></a>Article 4(1) first and second indents | <a id="p100461"></a>Article 4(1)(a) and (b) |
| <a id="p100462"></a>Article 4(1a) | <a id="p100463"></a>Article 4(2) |
| <a id="p100464"></a>Article 4(2) first sentence | <a id="p100465"></a>Article 4(3) first subparagraph |
| <a id="p100466"></a>Article 4(2) second sentence | <a id="p100467"></a>Article 4(3) second subparagraph |
| <a id="p100468"></a>Article 4(3) first subparagraph | <a id="p100469"></a>Article 4(4) |
| <a id="p100470"></a>Article 4(3) second subparagraph | <a id="p100471"></a>Article 4(5) |
| <a id="p100472"></a>Articles 5, 6 and 7 | <a id="p100473"></a>Articles 5, 6 and 7 |
| <a id="p100474"></a>Article 8(1) | <a id="p100475"></a>- |
| <a id="p100476"></a>Article 8(2) | <a id="p100477"></a>Article 8 |
| <a id="p100478"></a>- | <a id="p100479"></a>Article 9 |
| <a id="p100480"></a>- | <a id="p100481"></a>Article 10 |
| <a id="p100482"></a>Article 9 | <a id="p100483"></a>Article 11 |
| <a id="p100484"></a>Annex | <a id="p100485"></a>Annex I, Part A |
| <a id="p100486"></a>- | <a id="p100487"></a>Annex II |
| <a id="p100488"></a>- | <a id="p100489"></a>Annex III |




<a id="p100490"></a>

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