PROPOSAL FOR A COUNCIL DIRECTIVE ON THE COMMON SYSTEM OF TAXATION APPLICABLE TO MERGERS, DIVISIONS AND CONTRIBUTIONS OF ASSETS OCCURRING BETWEEN COMPANIES OF DIFFERENT MEMBER STATES (Communication by the Commission to the Council)

PROPOSITION DE DIRECTIVE DU CONSEIL CONCERNANT LE REGIME FISCAL COMMUN APPLICABLE AUX FUSIONS, SCISSIONS ET APPORTS D'ACTIF INTERVENANT ENTRE SOCIETES D'ETATS MEMBRES DIFFERENTS (Communication de la Commission au Conseil)

PROPOSITION DE DIRECTIVE DU CONSEIL CONCERNANT LE REGIME FISCAL COMMUN APPLICABLE AUX FUSIONS, SCISSIONS ET APPORTS D'ACTIF INTERVENANT ENTRE SOCIETES D'ETATS MEMBRES DIFFERENTS (Communication de la Commission au Conseil)

COM/1980/0203 final