council direct ec decemb amend direct eec common system taxat applic case parent compani subsidiari member state council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion european econom social committe direct eec introduc common rule relat dividend payment profit distribut intend neutral point view competit object direct eec exempt dividend profit distribut paid subsidiari compani parent compani withhold tax elimin doubl taxat incom level parent compani experi gain implement direct eec reveal wai direct improv benefici effect common rule adopt extend articl direct eec defin compani fall scope annex list compani direct appli form compani includ list annex resid tax purpos member state subject corpor tax scope direct eec extend entiti carri cross border activ commun meet condit laid direct octob council adopt regul ec statut european compani se direct ec supplement statut european compani regard involv employe similarli juli council adopt regul ec statut european cooper societi sce direct ec supplement statut european cooper societi regard involv employe se public limit liabil compani sce cooper societi similar natur form compani cover direct eec se sce ad list set annex direct eec entiti includ list corpor taxpay member state resid consid basi legal characterist transpar tax purpos member state member state treat resid corpor taxpay fiscal transpar basi grant tax relief respect revenu form part tax base parent compani order extend benefit direct eec threshold sharehold compani consid parent subsidiari gradual lower payment profit distribut receipt perman establish parent compani give rise treatment appli subsidiari parent includ situat parent compani subsidiari member state perman establish member state hand appear situat perman establish subsidiari situat member state prejudic applic treati principl dealt basi nation legisl member state concern relat treatment perman establish member state determin condit legal instrument order protect nation tax revenu fend circumvent nation law accord treati principl take account internation accept tax rule corpor group organis chain compani profit distribut chain subsidiari parent compani doubl taxat elimin exempt tax credit case tax credit parent compani deduct tax paid subsidiari chain provid requir set direct eec met transit provis longer applic delet direct eec amend adopt direct articl direct eec amend articl indent ad quot distribut profit receiv perman establish situat state compani member state subsidiari member state perman establish situat distribut profit compani state perman establish situat member state compani member state subsidiari quot articl current paragraph number quot quot paragraph ad quot purpos direct term perman establish mean fix place busi situat member state busi compani member state wholli partli carri profit place busi subject tax member state situat virtu relev bilater tax treati absenc treati virtu nation law quot articl paragraph replac quot purpos appli direct statu parent compani attribut compani member state fulfil condit set articl minimum hold capit compani member state fulfil condit statu attribut condit compani member state minimum hold capit compani member state held part perman establish compani situat member state januari minimum hold percentag januari minimum hold percentag subsidiari compani capit includ hold refer quot articl amend paragraph replac quot parent compani perman establish virtu associ parent compani subsidiari receiv distribut profit state parent compani state perman establish subsidiari liquid refrain tax profit tax profit authoris parent compani perman establish deduct amount tax due fraction corpor tax relat profit paid subsidiari lower tier subsidiari subject condit tier compani lower tier subsidiari meet requir provid articl limit amount tax due quot paragraph insert quot direct prevent state parent compani subsidiari fiscal transpar basi state assess legal characterist subsidiari aris law constitut tax parent compani share profit subsidiari profit aris case state parent compani refrain tax distribut profit subsidiari assess parent compani share profit subsidiari aris state parent compani exempt profit authoris parent compani deduct amount tax due fraction corpor tax relat parent compani share profit paid subsidiari lower tier subsidiari subject condit tier compani lower tier subsidiari meet requir provid articl limit amount tax due quot paragraph subparagraph replac quot paragraph appli date effect entri forc common system compani taxat quot articl amend paragraph replac quot profit subsidiari distribut parent compani exempt withhold tax quot paragraph delet annex replac text annex direct articl member state bring forc law regul administr provis compli direct januari latest member state adopt measur refer direct accompani refer occas offici public method make refer laid member state member state commun commiss text provis nation law adopt field cover direct tabl show provis direct correspond nation provis adopt articl direct enter forc dai dai public offici journal european union articl direct address member state brussel decemb council presid matteoli opinion deliv decemb publish offici journal opinion deliv octob publish offici journal oj direct amend act access oj oj oj oj annex list compani refer articl compani belgian law quot société anonym quot quot naamloz vennootschap quot quot société en commandit par action quot quot commanditair vennootschap op aandelen quot quot société privé responsabilité limité quot quot besloten vennootschap met beperkt aansprakelijkheid quot quot société coopér responsabilité limité quot quot coöperatiev vennootschap met beperkt aansprakelijkheid quot quot société coopér responsabilité illimité quot quot coöperatiev vennootschap met onbeperkt aansprakelijkheid quot quot société en nom collectif quot quot vennootschap onder firma quot quot société en commandit simpl quot quot gewon commanditair vennootschap quot public undertak adopt abovement legal form compani constitut belgian law subject belgian corpor tax compani danish law quot aktieselskab quot quot anpartsselskab quot compani subject tax corpor tax act taxabl incom calcul tax accord gener tax legisl rule applic quot aktieselskab quot compani german law quot aktiengesellschaft quot quot kommanditgesellschaft auf aktien quot quot gesellschaft mit beschränkter haftung quot quot versicherungsverein auf gegenseitigkeit quot quot erwerb und wirtschaftsgenossenschaft quot quot betrieb gewerblich art von juristischen personen de öffentlichen recht quot compani constitut german law subject german corpor tax compani greek law quot αvώvυμη quot quot περιωρισμέvης ευθύvης quot compani constitut greek law subject greek corpor tax compani spanish law quot sociedad anónima quot quot sociedad comanditaria por accion quot quot sociedad de responsabilidad limitada quot public law bodi oper privat law entiti constitut spanish law subject spanish corpor tax quot impuesto sobr sociedad quot compani french law quot société anonym quot quot société en commandit par action quot quot société responsabilité limité quot quot société par action simplifié quot quot société assur mutuel quot quot caiss épargn de prévoyanc quot quot société civil quot automat subject corpor tax quot coopér quot quot union de coopér quot industri commerci public establish undertak compani constitut french law subject french corpor tax compani incorpor exist irish law bodi regist industri provid societi act build societi incorpor build societi act truste save bank mean truste save bank act compani italian law quot società azioni quot quot società accomandita azioni quot quot società responsibilità limitata quot quot società cooper quot quot società di mutua assicurazion quot privat public entiti activ wholli princip commerci compani luxembourg law quot société anonym quot quot société en commandit par action quot quot société responsabilité limité quot quot société coopér quot quot société coopér organisé comm un société anonym quot quot associ assur mutuel quot quot associ épargn pension quot quot entrepris de natur commercial industriel ou minièr de etat de commun de syndicat de commun de établiss public de autr personn moral de droit public quot compani constitut luxembourg law subject luxembourg corpor tax compani dutch law quot naamloz vennnootschap quot quot besloten vennootschap met beperkt aansprakelijkheid quot quot open commanditair vennootschap quot quot coöperati quot quot onderling waarborgmaatschappij quot quot fond voor gemen reken quot quot verenig op coöperatiev grondslag quot quot verenig welk op onderling grondslag al verzekeraar kredietinstel optreedt quot compani constitut dutch law subject dutch corpor tax compani austrian law quot aktiengesellschaft quot quot gesellschaft mit beschränkter haftung quot quot versicherungsverein auf gegenseitigkeit quot quot erwerb und wirtschaftsgenossenschaften quot quot betrieb gewerblich art von körperschaften de öffentlichen recht quot quot sparkassen quot compani constitut austrian law subject austrian corpor tax commerci compani civil law compani commerci form cooper public undertak incorpor accord portugues law compani finnish law quot osakeyhtiö aktiebolag quot quot osuuskunta andelslag quot quot säästöpankki sparbank quot quot vakuutusyhtiö försäkringsbolag quot compani swedish law quot aktiebolag quot quot försäkringsaktiebolag quot quot ekonomiska föreningar quot quot sparbank quot quot ömsesidiga försäkringsbolag quot compani incorpor law unit kingdom compani incorpor council regul ec octob statut european compani se council direct ec octob supplement statut european compani regard involv employe cooper societi incorpor council regul ec juli statut european cooper societi sce council direct ec juli supplement statut european cooper societi regard involv employe