Council Directive 2014/86/EUDangos y teitl llawn

Article 1 U.K.

Directive 2011/96/EU is amended as follows:

(1)

in Article 4(1), point (a) is replaced by the following:

(a)

refrain from taxing such profits to the extent that such profits are not deductible by the subsidiary, and tax such profits to the extent that such profits are deductible by the subsidiary; or’;

(2)

in Annex I, part A, point (u) is replaced by the following:

(u)

companies under Polish law known as: “spółka akcyjna”, “spółka z ograniczoną odpowiedzialnością”, spółka komandytowo-akcyjna;’;

(3)

in Annex I, part A, point (w) is replaced by the following:

(w)

companies under Romanian law known as: “societăți pe acțiuni”, “societăți în comandită pe acțiuni”, “societăți cu răspundere limitată”, “societăți în nume colectiv”, “societăți în comandită simplă”;’.