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Council Directive 2011/96/EUShow full title

Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast)

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PART B List of taxes referred to in Article 2(a)(iii)

  • impôt des sociétés/vennootschapsbelasting in Belgium,

  • корпоративен данък in Bulgaria,

  • daň z příjmů právnických osob in the Czech Republic,

  • selskabsskat in Denmark,

  • Körperschaftssteuer in Germany,

  • tulumaks in Estonia,

  • corporation tax in Ireland,

  • φόρος εισοδήματος νομικών προσώπων κερδοσκοπικού χαρακτήρα in Greece,

  • impuesto sobre sociedades in Spain,

  • impôt sur les sociétés in France,

  • imposta sul reddito delle società in Italy,

  • φόρος εισοδήματος in Cyprus,

  • uzņēmumu ienākuma nodoklis in Latvia,

  • pelno mokestis in Lithuania,

  • impôt sur le revenu des collectivités in Luxembourg,

  • társasági adó, osztalékadó in Hungary,

  • taxxa fuq l-income in Malta,

  • vennootschapsbelasting in the Netherlands,

  • Körperschaftssteuer in Austria,

  • podatek dochodowy od osób prawnych in Poland,

  • imposto sobre o rendimento das pessoas colectivas in Portugal,

  • impozit pe profit in Romania,

  • davek od dobička pravnih oseb in Slovenia,

  • daň z príjmov právnických osôb in Slovakia,

  • yhteisöjen tulovero/inkomstskatten för samfund in Finland,

  • statlig inkomstskatt in Sweden,

  • corporation tax in the United Kingdom.

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