Council Directive
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
(90/434/EEC) (repealed)

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Repealed by Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets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 (codified version).

TITLE I General provisions
Article 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Article 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Article 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TITLE II Rules applicable to mergers, divisions, partial divisions, and exchanges of shares
Article 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Article 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Article 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Article 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Article 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TITLE III Rules applicable to transfers of assets.
Article 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TITLE IV Special case of the transfer of a permanent establishment
Article 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TITLE IVa Special case of transparent entities
Article 10a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TITLE IVb Rules applicable to the transfer of the registered office of an SE or an SCE
Article 10b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Article 10c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Article 10d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TITLE V Final provisions
Article 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Article 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Article 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ANNEX LIST OF COMPANIES REFERRED TO IN ARTICLE 3(a)
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