Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation... (32009L0133)
Council Directive 2009/133/EC of 19 October 2009 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 (Codified version)
- COUNCIL DIRECTIVE
- 2009/133/EC
- of 19 October 2009
- 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
- (codified version)
- CHAPTER I
- GENERAL PROVISIONS
- Article 1
- Article 2
- Article 3
- CHAPTER II
- RULES APPLICABLE TO MERGERS, DIVISIONS, PARTIAL DIVISIONS, TO TRANSFERS OF ASSETS AND EXCHANGES OF SHARES
- Article 4
- Article 5
- Article 6
- Article 7
- Article 8
- Article 9
- CHAPTER III
- SPECIAL CASE OF THE TRANSFER OF A PERMANENT ESTABLISHMENT
- Article 10
- CHAPTER IV
- SPECIAL CASE OF TRANSPARENT ENTITIES
- Article 11
- CHAPTER V
- RULES APPLICABLE TO THE TRANSFER OF THE REGISTERED OFFICE OF AN SE OR AN SCE
- Article 12
- Article 13
- Article 14
- CHAPTER VI
- FINAL PROVISIONS
- Article 15
- Article 16
- Article 17
- Article 18
- Article 19
- ANNEX I
- PART A
- LIST OF COMPANIES REFERRED TO IN ARTICLE 3(a)
- PART B
- LIST OF TAXES REFERRED TO IN ARTICLE 3(C)
- ANNEX II
- PART A
- PART B
- ANNEX III
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