---
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)"
id: 4df56eb4-6ac2-4d9f-ae5b-49d7e7b51754
authority: eu
place: "European Union"
applies_also_from: []
kind: directive
in_force: true
publisher_url: https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32011L0096
attribution: "© European Union, https://eur-lex.europa.eu"
solon_url: https://solon.orangecat.ch/law/4df56eb4-6ac2-4d9f-ae5b-49d7e7b51754
text: not held
---

# 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)