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Member States and to the transfer of the registered office, of an SE or SCE, between Member States (90/434/EEC) (repealed)

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1. Introductory Text

2. TITLE I General provisions

   1. Article 1. . . . . . . . . . ....

   2. Article 2. . . . . . . . . . ....

   3. Article 3. . . . . . . . . . ....

3. TITLE II Rules applicable to mergers, divisions, partial divisions, and exchanges of shares

   1. Article 4. . . . . . . . . . ....

   2. Article 5. . . . . . . . . . ....

   3. Article 6. . . . . . . . . . ....

   4. Article 7. . . . . . . . . . ....

   5. Article 8. . . . . . . . . . ....

4. TITLE III Rules applicable to transfers of assets.

   1. Article 9. . . . . . . . . . ....

5. TITLE IV Special case of the transfer of a permanent establishment

   1. Article 10. . . . . . . . . . ....

6. TITLE IVa Special case of transparent entities

   1. Article 10a. . . . . . . . . . ....

7. TITLE IVb Rules applicable to the transfer of the registered office of an SE or an SCE

   1. Article 10b. . . . . . . . . . ....

   2. Article 10c. . . . . . . . . . ....

   3. Article 10d. . . . . . . . . . ....

8. TITLE V Final provisions

   1. Article 11. . . . . . . . . . ....

   2. Article 12. . . . . . . . . . ....

   3. Article 13. . . . . . . . . . ....

9. 1. Expand +/Collapse -

      ANNEX

      LIST OF COMPANIES REFERRED TO IN ARTICLE 3(a)

      1. . . . . . . . . . ....