{
  "url": "https://openlegislation.uk/eu-directive-2009-133/annex-II/part-B",
  "json_url": "https://openlegislation.uk/eu-directive-2009-133/annex-II/part-B.json",
  "legislation": "eudr/2009/133",
  "legislation_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)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2009-133",
  "path": "annex/II/part/B",
  "kind": "part",
  "number": "B",
  "heading": null,
  "text": "List of time-limits for transposition into national law and application\n(referred to in Article 17)\nApplicable to the Portuguese Republic only.\nAs regards the provisions referred to in Article 2(1) of the Directive.\nAs regards the provisions referred to in Article 2(2) of the Directive.\nDirective\nTime-limit for transposition\nDate of application\n90/434/EEC\n1 January 1992\n1 January 1993\n2005/19/EC\n1 January 2006\n1 January 2007\n—\n2006/98/EC\n1 January 2007\n—",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Applicable to the Portuguese Republic only."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "As regards the provisions referred to in Article 2(1) of the Directive."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "As regards the provisions referred to in Article 2(2) of the Directive."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2009/133/annex/II/part/B",
    "retrieved_at": "2026-11-01T15:22:05.979034+00:00"
  },
  "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."
}