Search Legislation

Council Directive 2008/7/ECShow full title

Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital

 Help about what version

What Version

 Help about advanced features

Advanced Features

More Resources

 Help about UK-EU Regulation

Legislation originating from the EU

When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.

Close

This item of legislation originated from the EU

Legislation.gov.uk publishes the UK version. EUR-Lex publishes the EU version. The EU Exit Web Archive holds a snapshot of EUR-Lex’s version from IP completion day (31 December 2020 11.00 p.m.).

Status:

EU Directives are published on this site to aid cross referencing from UK legislation. Since IP completion day (31 December 2020 11.00 p.m.) no amendments have been applied to this version.

ANNEX IU.K.LIST OF COMPANIES REFERRED TO IN ARTICLE 2(1)(A)

(1)

Companies incorporated under Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE)(1)

(2)

companies under Belgian law known as:

(i)

société anonyme/naamloze vennootschap

(ii)

société en commandite par actions/commanditaire vennootschap op aandelen

(iii)

société privée à responsabilité limitée/besloten vennootschap met beperkte aansprakelijkheid

(3)

companies under Bulgarian law known as:

(i)

‘Акционерно дружество’

(ii)

‘Командитно дружество с акции’

(iii)

‘Дружество с ограничена отговорност’

(4)

companies under Czech law known as:

(i)

akciová společnost

(ii)

komanditní společnost

(iii)

společnost s ručením omezeným

(5)

companies under Danish law known as:

(i)

aktieselskab

(ii)

kommandit-aktieselskab

(6)

companies under German law known as:

(i)

Aktiengesellschaft

(ii)

Kommanditgesellschaft auf Aktien

(iii)

Gesellschaft mit beschränkter Haftung

(7)

companies under Estonian law known as:

(i)

täisühing

(ii)

usaldusühing

(iii)

osaühing

(iv)

aktsiaselts

(v)

tulundusühistu

(8)

companies under Irish law known as: companies incorporated with limited liability

(9)

companies under Greek law known as:

(i)

Ανώνυμος Εταιρία

(ii)

Ετερόρρυθμος κατά μετοχάς Εταιρία

(iii)

Εταιρία Περιωρισμένης Ευθύνης

(10)

companies under Spanish law known as:

(i)

sociedad anónima

(ii)

sociedad comanditaria por acciones

(iii)

sociedad de responsabilidad limitada

(11)

companies under French law known as:

(i)

société anonyme

(ii)

société en commandite par actions

(iii)

société à responsabilité limitée

(11a)

[F1companies under Croatian law known as:

(i)

dioničko društvo

(ii)

društvo s ograničenom odgovornošću]

(12)

companies under Italian law known as:

(i)

società per azioni

(ii)

società in accomandita per azioni

(iii)

società a responsabilità limitata

(13)

companies under Cypriot law known as: εταιρείες περιορισμένης ευθύνης

(14)

companies under Latvian law known as: kapitālsabiedrība

(15)

companies under Lithuanian law known as:

(i)

akcinė bendrovė

(ii)

uždaroji akcinė bendrovė

(16)

companies under Luxembourg law known as:

(i)

société anonyme

(ii)

société en commandite par actions

(iii)

société à responsabilité limitée

(17)

companies under Hungarian law known as:

(i)

részvénytársaság

(ii)

korlátolt felelősségű társaság

(18)

companies under Maltese law known as:

(i)

Kumpaniji ta’ Responsabilità Limitata

(ii)

Soċjetajiet in akkomandita li l-kapital tagħhom jkun maqsum f’azzjonijiet

(19)

companies under Dutch law known as:

(i)

naamloze vennootschap

(ii)

besloten vennootschap met beperkte aansprakelijkheid

(iii)

open commanditaire vennootschap

(20)

companies under Austrian law known as:

(i)

Aktiengesellschaft

(ii)

Gesellschaft mit beschränkter Haftung

(21)

companies under Polish law known as:

(i)

spółka akcyjna

(ii)

spółka z ograniczoną odpowiedzialnością

(22)

companies under Portuguese law known as:

(i)

sociedade anónima

(ii)

sociedade em comandita por acções

(iii)

sociedade por quotas

(23)

companies under Romanian law known as:

(i)

‘societăți în nume colectiv’

(ii)

‘societăți în comandită simplă’

(iii)

‘societăți pe acțiuni’

(iv)

‘societăți în comandită pe acțiuni’

(v)

‘societăți cu răspundere limitată’

(24)

companies under Slovenian law known as:

(i)

delniška družba

(ii)

komanditna delniška družba

(iii)

družba z omejeno odgovornostjo

(25)

companies under Slovak law known as:

(i)

akciová spoločnosť

(ii)

poločnosť s ručením obmedzeným

(iii)

komanditná spoločnosť

(26)

companies under Finnish law known as:

(i)

osakeyhtiö – aktiebolag

(ii)

osuuskunta – andelslag

(iii)

säästöpankki – sparbank

(iv)

vakuutusyhtiö – försäkringsbolag

(27)

companies under Swedish law known as:

(i)

aktiebolag

(ii)

försäkringsaktiebolag

(28)

companies under the law of the United Kingdom known as: companies incorporated with limited liability.

ANNEX IIU.K.

PART AU.K.

Repealed Directive with list of its successive 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).

PART BU.K.

List of time limits for transposition into national law

(referred to in Article 16(1))

DirectiveTime-limits for transposition
Council Directive 69/335/EEC1 January 1972
Council Directive 73/79/EEC
Council Directive 73/80/EEC
Council Directive 74/553/EEC
Council Directive 85/303/EEC1 January 1986

ANNEX IIIU.K.

Correlation Table

Directive 69/335/EECThis Directive
Article 1Article 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 wordsArticle 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 sentenceArticle 2(2)
Article 3(2), second sentenceArticle 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 subparagraphArticle 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 subparagraphsArticle 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 8Article 7(5) and Article 13, first subparagraph
Article 13, second subparagraph
Article 9Article 14
Article 10Article 5(1)(a)-(c)
Article 11Article 5(2)
Article 12Article 6
Article 13Article 15(1)
Article 14Article 15(2)
Article 16
Article 17
Article 15Article 18
Article 3(1)(a)Annex I
Annex II
Annex III
(1)

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).

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as adopted version that was used for the EU Official Journal
  • lists of changes made by and/or affecting this legislation item
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different versions taken from EUR-Lex before exit day and during the implementation period as well as any subsequent versions created after the implementation period as a result of changes made by UK legislation.

The dates for the EU versions are taken from the document dates on EUR-Lex and may not always coincide with when the changes came into force for the document.

For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as adopted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources