# 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, Article 3

Extent: E+W+S+N.I.

This Directive is addressed to the Member States.

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Source: https://www.legislation.gov.uk/eudr/2005/19/article/3 (the official version)
Page: https://openlegislation.uk/eu-directive-2005-19/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.