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)
Published date | 20 August 1990 |
Subject Matter | Taxation |
Official Gazette Publication | Official Journal of the European Communities, L 225, 20 August 1990 |
1990L0434 — DE — 15.12.2009 — 005.001
Dieses Dokument ist lediglich eine Dokumentationsquelle, für deren Richtigkeit die Organe der Gemeinschaften keine Gewähr übernehmen
►B | RICHTLINIE DES RATES vom 23. Juli 1990 über das gemeinsame Steuersystem für Fusionen, Spaltungen, Abspaltungen, die Einbringung von Unternehmensteilen und den Austausch von Anteilen, die Gesellschaften verschiedener Mitgliedstaaten betreffen, sowie für die Verlegung des Sitzes einer Europäischen Gesellschaft oder einer Europäischen Genossenschaft von einem Mitgliedstaat in einen anderen Mitgliedstaat (90/434/EWG) (ABl. L 225, 20.8.1990, p.1) |
aufgehoben durch:
Amtsblatt | ||||
Nr. | Seite | Datum | ||
Richtlinie 2009/133/EG des Rates vom 19. Oktober 2009 | L 310 | 34 | 25.11.2009 |
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