Tabelle
| Date of adoption | Type of legal act | Document number | Title | Reference | Implementation into German law | Download |
|---|---|---|---|---|---|---|
| 19.10.2009 | Directive | 2009/133/EC | 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 | OJ L 310, 25.11.2009, p. 34–46 | ||
| 01.07.2013 | Consolidated version | 2009/133/EC |
Tabelle
| Date of adoption | Type of legal act | Document number | Title | Reference | Download |
|---|---|---|---|---|---|
| 13.05.2013 | Directive | 2013/13/EU | Council Directive 2013/13/EU of 13 May 2013 adapting certain directives in the field of taxation, by reason of the accession of the Republic of Croatia | OJ L 141, 28.5.2013, p. 30–31 |
Tabelle
| Date | Institution | Document number | Title | Download |
|---|---|---|---|---|
| 29.07.2008 | European Commission | COM(2008) 492 final | Proposal for a Council Directive 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) | |
| 22.10.2008 | European Economic and Social Committee | 2009/C 100/29 | Opinion of the European Economic and Social Committee on the Proposal for a Council Directive 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) | |
| 13.01.2009 | European Parliament | 2010/C 46 E/23 | European Parliament legislative resolution of 13 January 2009 on the proposal for a Council directive 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) (COM(2008)0492 – C6-0336/2008 – 2008/0158(CNS)) |
Tabelle
| Date of adoption | Type of legal act | Document number | Title | Reference | Implementation into German law | Download |
|---|---|---|---|---|---|---|
| 23.07.1990 | Directive | 90/434/EEC | Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States | OJ L 225, 20.8.1990, p. 1–5 | ||
| 01.01.1995 | Consolidated version | 90/434/EEC | ||||
| 01.05.2004 | Consolidated version | 90/434/EEC | ||||
| 24.03.2005 | Consolidated version | 90/434/EEC | ||||
| 01.01.2007 | Consolidated version | 90/434/EEC |
Tabelle
| Date | Institution | Document number | Title | Download |
|---|---|---|---|---|
| 15.01.1969 | European Commission | COM(1969) 5 final | 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 | |
| 26.06.1969 | European Economic and Social Committee | Opinion of the European Economic and Social Committee on the Proposal for a Council Directive on the common system of taxation applicable to mergers, divisions and transfers of assets concerning companies of different Member States | ||
| 09.04.1970 | European Parliament | European Parliament legislative resolution on the proposal for a Council directive on the common system of taxation applicable to mergers, divisions and transfers of assets concerning companies of different Member States |