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  1. Council Directive 2009/133/EC of 19 October 2009 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
  2. Annex II
  3. Annex II, Part B List of time-limits for transposition into national law and application (referred to in Article 17)
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Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 15 December 2009 - onwards
  Version 2 of 2    

Annex II, Part B List of time-limits for transposition into national law and application (referred to in Article 17)

Directive

Time-limit for transposition

Date of application

90/434/EEC

1 January 1992

1 January 1993 [Applicable to the Portuguese Republic only.]

2005/19/EC

1 January 2006 [As regards the provisions referred to in Article 2(1) of the Directive.]

1 January 2007 [As regards the provisions referred to in Article 2(2) of the Directive.]

  

2006/98/EC

1 January 2007

  
Comparing proposed amendment...
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