Having regard to the Treaty establishing the European Community, and in particular Article 94 thereof,
Having regard to the proposal from the Commission,
Having regard to the opinion of the European Parliament [Opinion of 13 January 2009 (not yet published in the Official Journal).],
Having regard to the opinion of the European Economic and Social Committee [OJ C 100, 30.4.2009, p. 153.],
(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 [OJ L 225, 20.8.1990, p. 1.] has been substantially amended several times [See Annex II, Part A.]. In the interests of clarity and rationality the said Directive should be codified.
(2) Mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning compani
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