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Member States and to the transfer of the registered office, of an SE or SCE, between Member States (90/434/EEC) (repealed)

Article 3 U.K.

For the purposes of this Directive, ‘company from a Member State’ shall mean any company which:

(a)

takes one of the forms listed in the Annex hereto;

(b)

according to the tax laws of a Member State is considered to be resident in that State for tax purposes and, under the terms of a double taxation agreement concluded with a third State, is not considered to be resident for tax purposes outside the Community;

(c)

moreover, is subject to one of the following taxes, without the possibility of an option or of being exempt:

• impôt des sociétés/vennootschapsbelasting in Belgium,

• selskabsskat in Denmark,

• Körperschaftsteuer in the Federal Republic of Germany,

• φόρος εισοδήματος νομικών προσώπων κερδοσκοπικού χαρακτήρα, in Greece,

• impuesto sobre sociedades in Spain,

• impôt sur les sociétés in France,

• corporation tax in Ireland,

• [F1 imposta sul reddito delle società in Italy,]

• impôt sur le revenu des collectivités in Luxembourg,

• vennootschapsbelasting in the Netherlands,

• imposto sobre o rendimento das pessoas colectivas in Portugal,

• corporation tax in the United Kingdom,

• [F2 [F3 Körperschaftsteuer in Austria,

• yhteisöjen tulovero/inkomstskatten för samfund in Finland,

• statlig inkomstskatt in Sweden,] ]

• [F4 Daň z příjmů právnických osobin the Czech Republic,

• Tulumaks in Estonia,

• Φόρος Εισοδήματος in Cyprus,

• uzņēmumu ienākuma nodoklis in Latvia,

• Pelno mokestis in Lithuania,

• Társasági adó in Hungary,

• Taxxa fuq l-income in Malta,

• Podatek dochodowy od osób prawnych in Poland,

• Davek od dobička pravnih oseb in Slovenia,

• Daň z príjmov právnických osôb in Slovakia,]

or to any other tax which may be substituted for any of the above taxes.

Textual Amendments

F1 Substituted by Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States.

F2 Inserted by Act concerning the conditions of accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden and the adjustments to the Treaties on which the European Union is founded (94/C 241/08).

F3 Substituted by Decision of the Council of the European Union of 1 January 1995 adjusting the instruments concerning the accession of new Member States to the European Union (95/1/EC, Euratom, ECSC).

F4 Inserted by Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded.