1. European
  2. Legislation (EU)
  3. EU Directives
  4. 2005
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  1. Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States
  2. Article 3
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes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 3

Repealed from 15 December 2009

This Directive is addressed to the Member States.

Comparing proposed amendment...
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