{
  "legislation": {
    "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Member States and to the transfer of the registered office, of an SE or SCE, between Member States (90/434/EEC) (repealed)",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)",
    "citation": "EU Directive 1990/434",
    "type": "eudr",
    "date": "1990-07-23",
    "revised": false,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/eu-directive-1990-434",
    "json_url": "https://openlegislation.uk/eu-directive-1990-434.json"
  },
  "direction": "made_to",
  "with": "eudr/2006/98",
  "count": 2,
  "effects": [
    {
      "type": "completion",
      "affected": {
        "id": "eudr/1990/434",
        "title": "Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States",
        "provisions": "Annex",
        "url": "https://openlegislation.uk/eu-directive-1990-434"
      },
      "affecting": {
        "id": "eudr/2006/98",
        "title": "Council Directive 2006/98/EC of 20 November 2006 adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2006-98"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "completion",
      "affected": {
        "id": "eudr/1990/434",
        "title": "Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States",
        "provisions": "Art. 3(C)",
        "url": "https://openlegislation.uk/eu-directive-1990-434"
      },
      "affecting": {
        "id": "eudr/2006/98",
        "title": "Council Directive 2006/98/EC of 20 November 2006 adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2006-98"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": null
    }
  ],
  "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."
}