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(90/434/EEC) (repealed)
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F1TITLE IGeneral provisions
F1Article 1
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F1Article 2
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F1Article 3
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F1TITLE IIRules applicable to mergers, divisions, partial divisions, and exchanges of shares
F1Article 4
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F1Article 5
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F1Article 6
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F1Article 7
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F1Article 8
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F1TITLE IIIRules applicable to transfers of assets.
F1Article 9
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F1TITLE IVSpecial case of the transfer of a permanent establishment
F1Article 10
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F1TITLE IVaSpecial case of transparent entities
F1Article 10a
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F1TITLE IVbRules applicable to the transfer of the registered office of an SE or an SCE
F1Article 10b
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F1Article 10c
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F1Article 10d
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F1TITLE VFinal provisions
F1Article 11
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F1Article 12
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F1Article 13
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F1ANNEXLIST OF COMPANIES REFERRED TO IN ARTICLE 3(a)
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Repealed by Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets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).