Version status: Repealed | Document consolidation status: Updated to reflect all known changes

Published date: 20 August 1990

Council Directive 90/434/EEC 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 (EU Mergers Directive)

	Recitals
	Title I General provisions (arts. 1-3)
	Article 1
	Article 2
	Article 3
	Title II Rules applicable to mergers, divisions, partial divisions, and exchanges of shares (arts. 4-8)
	Article 4
	Article 5
	Article 6
	Article 7
	Artide 8
	Title III Rules applicable to transfers of assets (art. 9)
	Article 9
	Title IV Special case of the transfer of a permanent establishment (art. 10)
	Article 10
	Title IVa Special case of transparent entities (art. 10a)
	Article 10a
	Title IVb Rules applicable to the transfer of the registered office of an SE or an SCE (arts. 10b-10d)
	Article 10b
	Article 10c
	Article 10d
	Title V Final provisions (arts. 11-13)
	Article 11
	Article 12
	Article 13
	Annex List of companies referred to in Article 3(a)
	Done at