Council Directive 2008/7/ECShow full title

1. Introductory Text

2. CHAPTER I SUBJECT MATTER AND SCOPE

   1. Article 1. Subject matter

   2. Article 2. Capital company

   3. Article 3. Contributions of capital

   4. Article 4. Restructuring operations

3. CHAPTER II GENERAL PROVISIONS

   1. Article 5. Transactions not subject to indirect tax

   2. Article 6. Duties and value added tax

4. CHAPTER III SPECIAL PROVISIONS

   1. Article 7. Levying of capital duty in certain Member States

   2. Article 8. Rate of capital duty

   3. Article 9. Exclusion of certain entities from the scope of application

   4. Article 10. Transactions subject to capital duty and distribution of taxing rights

   5. Article 11. Basis of assessment for capital duty

   6. Article 12. Exclusion from the basis of assessment for capital duty

   7. Article 13. Exemption of contributions of capital to certain capital companies

   8. Article 14. Derogation procedure

5. CHAPTER IV FINAL PROVISIONS

   1. Article 15. Transposition

   2. Article 16. Repeal

   3. Article 17. Review

   4. Article 18. Entry into force

   5. Article 19. Addressees

6. 1. ANNEX I

      LIST OF COMPANIES REFERRED TO IN ARTICLE 2(1)(A)

      1. Companies incorporated under Council Regulation (EC) No 2157/2001 of 8...

   2. ANNEX II

      1. PART A

      2. PART B

   3. ANNEX III