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

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Version status: Entered into force | Document consolidation status: Updated to reflect all known changes

Published date: 25 November 2009

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	Recitals
	Chapter I General provisions (arts. 1-3)
Entered into force	Article 1
Entered into force	Article 2
Entered into force	Article 3
	Chapter II Rules applicable to mergers, divisions, partial divisions, to transfers of assets and exchanges of shares (arts. 4-9)
Entered into force	Article 4
Entered into force	Article 5
Entered into force	Article 6
Entered into force	Article 7
Entered into force	Article 8
Entered into force	Article 9
	Chapter III Special case of the transfer of a permanent establishment (art. 10)
Entered into force	Article 10
	Chapter IV Special case of transparent entities (art. 11)
Entered into force	Article 11
	Chapter V Rules applicable to the transfer of the registered office of an SE or an SCE (arts. 12-14)
Entered into force	Article 12
Entered into force	Article 13
Entered into force	Article 14
	Chapter VI Final provisions (arts. 15-19)
Entered into force	Article 15
Entered into force	Article 16
Entered into force	Article 17
Entered into force	Article 18
Entered into force	Article 19
	Annex I
Amended	Annex I, Part A List of companies referred to in Article 3(a)
Amended	Annex I, Part B List of taxes referred to in Article 3(c)
	Annex II
Entered into force	Annex II, Part A Repealed Directive with list of its successive amendments (referred to in Article 17)
Entered into force	Annex II, Part B List of time-limits for transposition into national law and application (referred to in Article 17)
Entered into force	Annex III Correlation Table
	Done at

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