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Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital
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Companies incorporated under Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE)(1)
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[F1companies under Croatian law known as:
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companies under Swedish law known as:
aktiebolag
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companies under the law of the United Kingdom known as: companies incorporated with limited liability.
Textual Amendments
(referred to in Article 16(1))
Council Directive 69/335/EEC | (OJ L 249, 3.10.1969, p. 25). |
Point VI.1 of Annex I to 1972 Act of Accession | (OJ L 73, 27.3.1972, p. 93). |
Council Directive 73/79/EEC | (OJ L 103, 18.4.1973, p. 13). |
Council Directive 73/80/EEC | (OJ L 103, 18.4.1973, p. 15). |
Council Directive 74/553/EEC | (OJ L 303, 13.11.1974, p. 9). |
Point VI.1 of Annex I to 1979 Act of Accession | (OJ L 291, 19.11.1979, p. 95). |
Council Directive 85/303/EEC | (OJ L 156, 15.6.1985, p. 23). |
Point V.1 of Annex I to 1985 Act of Accession | (OJ L 302, 15.11.1985, p. 167). |
Point XI.B.I.1 of Annex I to 1994 Act of Accession | (OJ C 241, 29.8.1994, p. 196). |
Point 9.1 of Annex II to 2003 Act of Accession | (OJ L 236, 23.9.2003, p. 555). |
(referred to in Article 16(1))
Directive | Time-limits for transposition |
---|---|
Council Directive 69/335/EEC | 1 January 1972 |
Council Directive 73/79/EEC | — |
Council Directive 73/80/EEC | — |
Council Directive 74/553/EEC | — |
Council Directive 85/303/EEC | 1 January 1986 |
Directive 69/335/EEC | This Directive |
---|---|
Article 1 | Article 7 |
— | Article 1 |
Article 2(1) | Article 10(1), first subparagraph, and Article 10(2) |
Article 2(2) | Article 10(3) |
Article 2(3) | Article 10(4) |
Article 3(1), introductory words | Article 2(1), introductory words |
Article 3(1)(a) | Article 2(1)(a) and Annex I |
Article 3(1)(b) | Article 2(1)(b) |
Article 3(1)(c) | Article 2(1)(c) |
Article 3(2), first sentence | Article 2(2) |
Article 3(2), second sentence | Article 9 |
Article 4(1)(a)-(f) | Article 3(a)-(f) and Article 10(1) |
Article 4(1)(g) and (h) | Article 5(1)(d)(ii) |
Article 4(2), first subparagraph | Article 3(g)-(j), Article 7(3) and Article 10(2) |
Article 4(2), second subparagraph | — |
Article 4(3) | Article 5(1)(d) |
Article 5(1)(a) | Article 11(1) |
Article 5(1)(b) | Article 11(2) |
Article 5(1)(c) | Article 11(3) |
Article 5(1)(d) | Article 11(4) |
Article 5(1)(e) | Article 11(5) |
Article 5(2) | Article 11(6) |
Article 5(3) | Article 12(1) |
Article 6(1) | Article 12(2), first subparagraph |
Article 6(2) | Article 12(2), second and third subparagraphs |
Article 7(1), first and second subparagraphs | Article 4, Article 5(1)(e) |
Repealed Article 7(1)(b) | Article 4(a) |
Repealed Article 7(1)(bb) | Article 4(b) |
Article 7(1), third subparagraph | — |
Article 7(2) | Articles 7 and 8 |
Article 7(3) | Article 12(3) |
Article 8 | Article 7(5) and Article 13, first subparagraph |
— | Article 13, second subparagraph |
Article 9 | Article 14 |
Article 10 | Article 5(1)(a)-(c) |
Article 11 | Article 5(2) |
Article 12 | Article 6 |
Article 13 | Article 15(1) |
Article 14 | Article 15(2) |
— | Article 16 |
— | Article 17 |
Article 15 | Article 18 |
Article 3(1)(a) | Annex I |
— | Annex II |
— | Annex III |
OJ L 294, 10.11.2001, p. 1. Regulation as last amended by Regulation (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1).
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