council direct juli common system taxat applic case parent compani subsidiari member state eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe group compani member state order creat commun condit analog intern market order ensur establish effect function common market oper hamper restrict disadvantag distort aris tax provis member state introduc respect group compani member state tax rule neutral point view competit order enterpris adapt requir common market increas product improv competit strength intern level group result format group parent compani subsidiari exist tax provis govern relat parent compani subsidiari member state vari appreci member state gener advantag applic parent compani subsidiari member state cooper compani member state disadvantag comparison cooper compani member state elimin disadvantag introduct common system order facilit group compani parent compani virtu associ subsidiari receiv distribut profit state parent compani refrain tax profit tax profit author parent compani deduct amount tax due fraction corpor tax paid subsidiari relat profit order ensur fiscal neutral profit subsidiari distribut parent compani exempt withhold tax feder republ germani hellen republ reason natur corpor tax system portugues republ budgetari reason author maintain temporarili withhold tax adopt direct articl member state appli direct distribut profit receiv compani state subsidiari member state distribut profit compani state compani member state subsidiari direct preclud applic domest agreement base provis requir prevent fraud abus articl purpos direct compani member state compani take form list annex hereto tax law member state consid resid state tax purpos term doubl taxat agreement conclud state consid resid tax purpos commun subject tax possibl option exempt impôt de société vennootschapsbelast belgium selskabsskat denmark koerperschaftsteu feder republ germani foro eisodimato nomikon prosopon kerdoskopikoi charaktira greec impuesto sobr sociedad spain impôt sur le société franc corpor tax ireland imposta sul reddito dell person giuridich itali impôt sur le revenu de collectivité luxembourg vennootschapsbelast netherland imposto sobr rendimento da pessoa colectiva portug corpor tax unit kingdom tax substitut tax articl purpos appli direct statu parent compani attribut compani member state fulfil condit set articl minimum hold capit compani member state fulfil condit subsidiari compani capit includ hold refer derog paragraph member state option replac mean bilater agreement criterion hold capit hold vote right appli direct compani member state maintain uninterrupt period year hold qualifi parent compani compani compani member state maintain hold uninterrupt period year articl parent compani virtu associ subsidiari receiv distribut profit state parent compani liquid refrain tax profit tax profit author parent compani deduct amount tax due fraction corpor tax paid subsidiari relat profit amount withhold tax levi member state subsidiari resid pursuant derog provid articl limit amount domest tax member state retain option provid charg relat hold loss result distribut profit subsidiari deduct taxabl profit parent compani manag cost relat hold case fix flat rate fix amount exce profit distribut subsidiari paragraph appli date effect entri forc common system compani taxat council time adopt rule appli date refer subparagraph articl profit subsidiari distribut parent compani hold minimum capit subsidiari exempt withhold tax notwithstand paragraph hellen republ long charg corpor tax distribut profit levi withhold tax profit distribut parent compani member state rate withhold tax exce rate provid bilater doubl taxat agreement notwithstand paragraph feder republ germani long charg corpor tax distribut profit rate point lower rate applic retain profit latest mid impos compensatori withhold tax profit distribut subsidiari compani notwithstand paragraph portugues republ levi withhold tax profit distribut subsidiari parent compani member state date end eighth year date applic direct subject exist bilater agreement conclud portug member state rate withhold tax exce year year period end eighth year council decid unanim propos commiss extens provis paragraph articl member state parent compani charg withhold tax profit compani receiv subsidiari articl term withhold tax direct cover advanc payment prepay précompt corpor tax member state subsidiari made connect distribut profit parent compani direct affect applic domest agreement base provis design elimin lessen econom doubl taxat dividend provis relat payment tax credit recipi dividend articl member state bring forc law regul administr provis compli direct januari forthwith inform commiss thereof member state ensur text main provis domest law adopt field cover direct commun commiss articl direct address member state brussel juli council presid carli oj amend transmit juli oj oj annex list compani refer articl compani belgian law société anonym naamloz vennootschap société en commandit par action commanditair vennootschap op aandelen société privé responsabilité limité besloten vennootschap met beperkt aansprakelijkheid public law bodi oper privat law compani danish law aktieselskab anpartsselskab compani german law aktiengesellschaft kommanditgesellschaft auf aktien gesellschaft mit beschraenkt haftung bergrechtlich gewerkschaft compani greek law anonymi etairia compani spanish law sociedad anónima sociedad comanditaria por accion sociedad de responsabilidad limitada public law bodi oper privat law compani french law société anonym société en commandit par action société responsabilité limité industri commerci public establish undertak compani irish law public compani limit share guarante privat compani limit share guarante bodi regist industri provid societi act build societi regist build societi act compani italian law società azioni società accomandita azioni società responsabilità limitata public privat entiti carri industri commerci activ compani luxembourg law société anonym société en commandit par action société responsabilité limité compani dutch law naamloz vennootschap besloten vennootschap met beperkt aansprakelijkheid commerci compani civil law compani commerci form cooper public undertak incorpor accord portugues law compani incorpor law unit kingdom