Statute code
EU DIRECTIVE sections
Seeded section records for EU DIRECTIVE.
Country
EU
Code
DIRECTIVE
Sections
3
Section 2003/49
EU Interest and Royalties Directive 2003/49/EC
Directive 2003/49/EC eliminates source-country withholding on cross-border interest and royalty payments between associated companies resident in different EU Member States. Associated company generally requires 25 percent direct ownership.
Section 2006/112(9)
EU VAT Directive 2006/112/EC art 9 (Taxable persons)
Article 9 of the EU VAT Directive defines a taxable person as any person who independently carries out in any place any economic activity, whatever the purpose or results of that activity. The definition is broad and forms the foundation for EU-wide VAT registration and obligations.
Section 2011/96
EU Parent-Subsidiary Directive 2011/96/EU
Directive 2011/96/EU eliminates source-country withholding on dividends between qualifying parent and subsidiary companies resident in different EU Member States, subject to a minimum 10 percent direct ownership and a minimum holding period. The directive includes general anti-avoidance and hybrid-mismatch carve-outs.
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.