Council Directive (EU) 2016/1164 Article 1

Scope

Article 1

This Directive applies to all taxpayers that are subject to corporate tax in one or more Member States, including permanent establishments in one or more Member States of entities resident for tax purposes in a third country.

Read the full instrument → · Read this in context: CHAPTER I — GENERAL PROVISIONS →

Other provisions in CHAPTER I — GENERAL PROVISIONS

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 1 of Council Directive (EU) 2016/1164 (LawPlayer, data as of 2026-07-04)

What to look at next

Council Directive (EU) 2016/1164, full textChapter navigation and full text, so you can read this section in contextEuropean Union legislation EU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year CHAPTER I — GENERAL PROVISIONS — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections