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Council Directive of 23 July 1990 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office, of an SE or SCE, between Member States (90/434/EEC) (repealed)

EU Directive 1990/434 · Adopted 23 July 1990 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Council Directive

of 23 July 1990

on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office, of an SE or SCE, between Member States

(90/434/EEC) (repealed)

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations to the whole text

Textual amendments

F1

Repealed by Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (codified version).

Contents

  1. Title I: General provisions
  2. 1Article 1 Repealed
  3. 2Article 2 Repealed
  4. 3Article 3 Repealed
  5. Title II: Rules applicable to mergers, divisions, partial divisions, and exchanges of shares
  6. 4Article 4 Repealed
  7. 5Article 5 Repealed
  8. 6Article 6 Repealed
  9. 7Article 7 Repealed
  10. 8Article 8 Repealed
  11. Title III: Rules applicable to transfers of assets.
  12. 9Article 9 Repealed
  13. Title IV: Special case of the transfer of a permanent establishment
  14. 10Article 10 Repealed
  15. Title IVa: Special case of transparent entities
  16. 10aArticle 10a Repealed
  17. Title IVb: Rules applicable to the transfer of the registered office of an SE or an SCE
  18. 10bArticle 10b Repealed
  19. 10cArticle 10c Repealed
  20. 10dArticle 10d Repealed
  21. Title V: Final provisions
  22. 11Article 11 Repealed
  23. 12Article 12 Repealed
  24. 13Article 13 Repealed
  25. Annex LIST OF COMPANIES REFERRED TO IN ARTICLE 3(a) Repealed

1F1

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2F1

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3F1

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4F1

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5F1

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6F1

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7F1

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8F1

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9F1

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10F1

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10aF1

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10bF1

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10cF1

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10dF1

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11F1

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12F1

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13F1

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LIST OF COMPANIES REFERRED TO IN ARTICLE 3(a)F1

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