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Europe Daily Bulletin No. 11214

10 December 2014
ECONOMY - FINANCE / (ae) taxation
Broad agreement on anti-abuse clause of parent-subsidiary directive

Brussels, 09/12/2014 (Agence Europe) - Following the lifting of vetoes by the Netherlands, Belgium and the United Kingdom, EU finance ministers reached broad agreement on Tuesday 9 December on the anti-abuse clause of the parent company-subsidiary directive (2011/96/EU). This is a de minimis clause, but the member states are free to introduce tighter rules. Under the clause, government will not have to grant benefits under the directive to arrangements or series of arrangements that are not...

Contents

ECONOMY - FINANCE
INSTITUTIONAL
SECTORAL POLICIES
SOCIAL - EDUCATION - CULTURE
EXTERNAL ACTION
COURT OF JUSTICE OF THE EU