{
  "url": "https://openlegislation.uk/eu-directive-1990-434",
  "json_url": "https://openlegislation.uk/eu-directive-1990-434.json",
  "id": "eudr/1990/434",
  "title": "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Member States and to the transfer of the registered office, of an SE or SCE, between Member States (90/434/EEC) (repealed)",
  "short_title": "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)",
  "long_title": "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Member States and to the transfer of the registered office, of an SE or SCE, between Member States (90/434/EEC) (repealed)",
  "citation": "EU Directive 1990/434",
  "type": "eudr",
  "year": "1990",
  "number": "434",
  "version": "current",
  "date": "1990-07-23",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-directive-1990-434/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "title/I",
      "kind": "title",
      "number": "I",
      "heading": "General provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1990-434/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/I"
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1990-434/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/I"
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1990-434/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/I"
    },
    {
      "path": "title/II",
      "kind": "title",
      "number": "II",
      "heading": "Rules applicable to mergers, divisions, partial divisions, and exchanges of shares",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1990-434/article-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II"
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1990-434/article-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II"
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1990-434/article-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II"
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1990-434/article-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II"
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1990-434/article-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II"
    },
    {
      "path": "title/III",
      "kind": "title",
      "number": "III",
      "heading": "Rules applicable to transfers of assets.",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1990-434/article-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III"
    },
    {
      "path": "title/IV",
      "kind": "title",
      "number": "IV",
      "heading": "Special case of the transfer of a permanent establishment",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1990-434/article-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV"
    },
    {
      "path": "title/IVa",
      "kind": "title",
      "number": "IVa",
      "heading": "Special case of transparent entities",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/10a",
      "kind": "article",
      "number": "10a",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1990-434/article-10a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IVa"
    },
    {
      "path": "title/IVb",
      "kind": "title",
      "number": "IVb",
      "heading": "Rules applicable to the transfer of the registered office of an SE or an SCE",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/10b",
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      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1990-434/article-10b",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
      "path": "article/10c",
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      "number": "10c",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1990-434/article-10c",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IVb"
    },
    {
      "path": "article/10d",
      "kind": "article",
      "number": "10d",
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      "url": "https://openlegislation.uk/eu-directive-1990-434/article-10d",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IVb"
    },
    {
      "path": "title/V",
      "kind": "title",
      "number": "V",
      "heading": "Final provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1990-434/article-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V"
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1990-434/article-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V"
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1990-434/article-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V"
    },
    {
      "path": "annex",
      "kind": "annex",
      "number": null,
      "heading": "LIST OF COMPANIES REFERRED TO IN ARTICLE 3(a)",
      "url": "https://openlegislation.uk/eu-directive-1990-434/annex",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 18,
  "changes_made_to_url": "https://openlegislation.uk/eu-directive-1990-434/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/eu-directive-1990-434/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-directive-1990-434/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/1990/434",
    "retrieved_at": "2026-11-01T15:23:26.988226+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}