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Council Directive 2003/123/EC of 22 December 2003 amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States

COUNCIL DIRECTIVE 2003/123/EC of 22 December 2003 amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 94 thereof,

Having regard to the proposal from the Commission,

Having regard to the opinion of the European Parliament (1 ),

Having regard to the opinion of the European Economic and Social Committee (2 ),

Whereas:

(1) Directive 90/435/EEC (3 ) introduced common rules in relation to dividend payments and other profit distributions, which are intended to be neutral from the point of view of competition.

(2) The objective of Directive 90/435/EEC is to exempt dividends and other profit dis...

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