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Document 01990L0434-20091215

Council Directive of 23 July 1990 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office, of an SE or SCE, between Member States (90/434/EEC)

ELI: http://data.europa.eu/eli/dir/1990/434/2009-12-15

1990L0434 — EN — 15.12.2009 — 005.001


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►B

COUNCIL DIRECTIVE

of 23 July 1990

on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office, of an SE or SCE, between Member States

(90/434/EEC)

(OJ L 225, 20.8.1990, p.1)

repealed by:

 

 

Official Journal

No

page

date

 

Council Directive 2009/133/EC of 19 October 2009

L 310

34

25.11.2009

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