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Member States and to the transfer of the registered office, of an SE or SCE, between Member States (90/434/EEC) (repealed) (c. 434)

Textual Amendments applied to the whole legislation

F1 Repealed by Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets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).

F1 TITLE I U.K. General provisions

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F1 TITLE II U.K. Rules applicable to mergers, divisions, partial divisions, and exchanges of shares

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F1 TITLE III U.K. Rules applicable to transfers of assets.

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F1 TITLE IV U.K. Special case of the transfer of a permanent establishment

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F1 TITLE IVa U.K. Special case of transparent entities

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F1 TITLE IVb U.K. Rules applicable to the transfer of the registered office of an SE or an SCE

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F1 TITLE V U.K. Final provisions

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