Changes to 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)
EU Directive 1990/434
Made by Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States
| Provision | Change | Made by | In force |
|---|---|---|---|
| Art. 4 | replacement | Directive | — |
| Art. 6 | replacement | Directive | — |
| Art. 7(2) | replacement | Directive | — |
| Title 4 TER | addition | Directive | — |
| Art. 10 | replacement | Directive | — |
| Art. 2 | completion | Directive | — |
| Art. 1 | replacement | Directive | — |
| Title 4 BIS | addition | Directive | — |
| Art. 11(1) | replacement | Directive | — |
| Title 2 | amendment | Directive | — |
| Art. 8 | replacement | Directive | — |
| Art. 2 | amendment | Directive | — |
| Annex | replacement | Directive | — |
| Title | replacement | Directive | — |
| Art. 3 | amendment | Directive | — |
From legislation.gov.uk's record of changes, the official one: see it there.