Law 22/2005 of 18 November 2005, which implements inter alia Council Directive 2003/13/EC of 22 December 2003 amending EC Parent-Subsidiary Directive, was published in the Official Gazette of 19 November 2005. The amendments have retroactive effect as from 1 January 2005, unless otherwise mentioned.

The Law amends Article 14.1(h) of Royal Legislative Decree 5/2004, of 5 March 2004 on the t…

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