TITLE IGeneral provisions
TITLE IIRules applicable to mergers, divisions, partial divisions, and exchanges of shares
TITLE IIIRules applicable to transfers of assets.
TITLE IVSpecial case of the transfer of a permanent establishment
TITLE IVaSpecial case of transparent entities
TITLE IVbRules applicable to the transfer of the registered office of an SE or an SCE
TITLE VFinal provisions
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(90/434/EEC) (repealed)
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .