# 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), Part B

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

List of time-limits for transposition into national law and application
(referred to in Article 17)
Applicable to the Portuguese Republic only.
As regards the provisions referred to in Article 2(1) of the Directive.
As regards the provisions referred to in Article 2(2) of the Directive.
Directive
Time-limit for transposition
Date of application
90/434/EEC
1 January 1992
1 January 1993
2005/19/EC
1 January 2006
1 January 2007
—
2006/98/EC
1 January 2007
—

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Source: https://www.legislation.gov.uk/eudr/2009/133/annex/II/part/B (the official version)
Page: https://openlegislation.uk/eu-directive-2009-133/annex-II/part-B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.