# 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Member States and to the transfer of the registered office, of an SE or SCE, between Member States (90/434/EEC) (repealed)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

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Member States and to the transfer of the registered office, of an SE or SCE, between Member States (90/434/EEC) (repealed)

## Introductory text

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(90/434/EEC) (repealed)
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## Title I: General provisions

## 1 

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## 2 

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## 3 

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## Title II: Rules applicable to mergers, divisions, partial divisions, and exchanges of shares

## 4 

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## 5 

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## 6 

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## 7 

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## 8 

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## Title III: Rules applicable to transfers of assets.

## 9 

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## Title IV: Special case of the transfer of a permanent establishment

## 10 

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## Title IVa: Special case of transparent entities

## 10a 

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## Title IVb: Rules applicable to the transfer of the registered office of an SE or an SCE

## 10b 

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## 10c 

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## 10d 

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## Title V: Final provisions

## 11 

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## 12 

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## 13 

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

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Source: https://www.legislation.gov.uk/eudr/1990/434 (the official version)
Page: https://openlegislation.uk/eu-directive-1990-434
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.