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 IVb Rules applicable to the transfer of the registered office of an SE or an SCE (arts. 10b-10d)
  3. Article 10d
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 15 December 2009 - onwards
  Version 2 of 2    

Article 10d

Repealed from 15 December 2009

1. The transfer of the registered office of an SE or of an SCE shall not, of itself, give rise to any taxation of the income, profits or capital gains of the shareholders.

2. The application of paragraph 1 shall not prevent the Member States from taxing the gain arising out of the subsequent transfer of the securities representing the capital of the SE or of the SCE that transfers its registered office. 

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