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 III Rules applicable to transfers of assets (art. 9)
  3. Article 9
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 15 December 2009 - onwards
  Version 3 of 3    

Article 9

Repealed from 15 December 2009

The provisions of Articles 4, 5 and 6 shall apply to transfers of assets.

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