1. European
  2. Legislation (EU)
  3. EU Directives
  4. 1990
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  1. 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)
  2. Title II Rules applicable to mergers, divisions, partial divisions, and exchanges of shares (arts. 4-8)
  3. Article 6
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 15 December 2009 - onwards
  Version 4 of 4    

Article 6

Repealed from 15 December 2009

To the extent that, if the operations referred to in Article 1, paragraph a, were effected between companies from the Member State of the transferring company, the Member State would apply provisions allowing the receiving company to take over the losses of the transferring company which had not yet been exhausted for tax purposes, it shall extend those provisions to cover the take-over of such losses by the receiving company's permanent establishments situated within its territory.

Comparing proposed amendment...
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