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Document 51969PC0005
PROPOSAL FOR A COUNCIL DIRECTIVE ON THE COMMON SYSTEM OF TAXATION APPLICABLE TO MERGERS, DIVISIONS AND CONTRIBUTIONS OF ASSETS INVOLVING COMPANIES OF DIFFERENT MEMBER STATES
PROPOSAL FOR A COUNCIL DIRECTIVE ON THE COMMON SYSTEM OF TAXATION APPLICABLE TO MERGERS, DIVISIONS AND CONTRIBUTIONS OF ASSETS INVOLVING COMPANIES OF DIFFERENT MEMBER STATES
PROPOSAL FOR A COUNCIL DIRECTIVE ON THE COMMON SYSTEM OF TAXATION APPLICABLE TO MERGERS, DIVISIONS AND CONTRIBUTIONS OF ASSETS INVOLVING COMPANIES OF DIFFERENT MEMBER STATES
/* COM/69/5FINAL */
DO C 39 de 22.3.1969, p. 1–6
(DE, FR, IT, NL)
- Date of document:
- 15/01/1969
- Date of dispatch:
- 16/01/1969; transmitido al Consejo
- Date of end of validity:
- 23/07/1990; adoptado por 390L0434
- Author:
- Comisión Europea
- Responsible body:
- DG XV – Internal Market and Financial Services, DG15
- Form:
- Propuesta de directiva
- Treaty:
- Tratado constitutivo de la Comunidad Económica Europea
- Legal basis:
- Adopted act:
- Link
- Link
- Link
- Select all documents mentioning this document
- Subsequent related instruments:
-
- ESC Opinion 51969AC0347
- Link
- EUROVOC descriptor:
- Subject matter:
- Directory code:
-
- 09.20.20.00 Fiscalidad / Fiscalidad directa / Impuesto de sociedades
- 17.10.00.00 Derecho de empresas / Derecho de sociedades
