{
  "url": "https://openlegislation.uk/eu-directive-2009-133",
  "json_url": "https://openlegislation.uk/eu-directive-2009-133.json",
  "id": "eudr/2009/133",
  "title": "Council Directive 2009/133/EC of 19 October 2009 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 (codified version)",
  "short_title": "Council Directive 2009/133/EC of 19 October 2009 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 (codified version)",
  "long_title": "Council Directive 2009/133/EC of 19 October 2009 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 (codified version)",
  "citation": "EU Directive 2009/133",
  "type": "eudr",
  "year": "2009",
  "number": "133",
  "version": "current",
  "date": "2009-10-19",
  "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-2009-133/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "GENERAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
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      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2009-133/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "article/2",
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      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2009-133/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2009-133/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "RULES APPLICABLE TO MERGERS, DIVISIONS, PARTIAL DIVISIONS, TO TRANSFERS OF ASSETS AND EXCHANGES OF SHARES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
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      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2009-133/article-4",
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      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2009-133/article-5",
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      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2009-133/article-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2009-133/article-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/8",
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      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2009-133/article-8",
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      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/9",
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      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "chapter/III",
      "kind": "chapter",
      "number": "III",
      "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",
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      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2009-133/article-10",
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      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "chapter/IV",
      "kind": "chapter",
      "number": "IV",
      "heading": "SPECIAL CASE OF TRANSPARENT ENTITIES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/11",
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      "url": "https://openlegislation.uk/eu-directive-2009-133/article-11",
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      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "chapter/V",
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      "number": "V",
      "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/12",
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      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "article/13",
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      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "article/14",
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      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2009-133/article-14",
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      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "chapter/VI",
      "kind": "chapter",
      "number": "VI",
      "heading": "FINAL PROVISIONS",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/15",
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      "url": "https://openlegislation.uk/eu-directive-2009-133/article-15",
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      "parent": "chapter/VI"
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    {
      "path": "article/16",
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      "status": null,
      "parent": "chapter/VI"
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      "parent": "chapter/VI"
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    {
      "path": "article/18",
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    {
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      "status": null,
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    },
    {
      "path": "annex/I",
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    },
    {
      "path": "annex/I/part/A",
      "kind": "part",
      "number": "A",
      "heading": "LIST OF COMPANIES REFERRED TO IN ARTICLE 3(a)",
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      "path": "annex/I/part/B",
      "kind": "part",
      "number": "B",
      "heading": "LIST OF TAXES REFERRED TO IN ARTICLE 3(C)",
      "url": "https://openlegislation.uk/eu-directive-2009-133/annex-I/part-B",
      "extent": "E+W+S+N.I.",
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    }
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    "retrieved_at": "2026-11-01T15:22:05.979034+00:00"
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  "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."
}