TITLE IGeneral provisionsTITLE IIRules applicable to mergers, divisions, partial divisions, and exchanges of sharesTITLE IIIRules applicable to transfers of assets.TITLE IVSpecial case of the transfer of a permanent establishmentTITLE IVaSpecial case of transparent entitiesTITLE IVbRules applicable to the transfer of the registered office of an SE or an SCETITLE 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(90/434/EEC) (repealed)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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations:
Amendments (Textual)
Repealed by Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets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).