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European Union · Bill · CNS

1993/1204(CNS)

Common taxation system (mergers, divisions, parent and subsidiary companies (am. Dirs. 90/434/EEC and 90/435/EEC)

rdg1European Union· European Parliament· EN

Introduced

13 September 1993

Last action

19 April 1994 · plenary decision

Status

RDG1

Sponsors

—

Subjects

Taxation

Source updated

19 April 1994

Taxation

Official sourceShare

Official titles

Authentic titles published by the source. The stored canonical title is not replaced.

9 official languages

  • Danish

    Fælles beskatningsordning (fusioner, spaltninger, moder- og datterselskaber) (ændr. dir. 90/434/EØF - 90/435/EØF)

  • German

    Gemeinsames Steuersystem (Fusionen, Spaltungen, Mutter- und Tochterges.i.MS (Änd. d. Richtl. 90/434/EWG u. 90/435/EWG)

  • Greek

    Κοινό φορολ. καθεστώς(σγχωνεύσεις, διασπάσεις, μητρ.& θυγ. εταιρίες κρατών μελών (τροπ.οδ. 90/434/ΕΟΚ -90/435/ΕΟΚ)

  • Spanish

    Régimen fiscal común (fusiones, escisiones, sociedades matrices y filiales E.m. (mod. 90/434/CEE - 90/435/CEE)

  • French

    Régime fiscal commun (fusions, scissions, sociétés mères et filiales d'Etats membres (modif.dirs.90/434 et 90/435/CEE)

  • Italian

    Regime fiscale comune fusioni, scissioni, soc. madri e figlie degli Stati membri (mod. dir. 90/434/CEE-90/435/CEE)

  • Dutch

    Gemeensch. fiscale regeling (fusies, splitsingen, moeder-, dochtermaatschappijen) (richtl. 90/434/EEG - 90/435/EEG)

  • Portuguese

    Regime fiscal comum (fusões, cisões, sociedades-mãe e filiais de Est.-membros (alt. dir. 90/434/CEE - 90/435/CEE)

  • Swedish

    Gemensamt skattesystem (fusioner, delningar, moder- och dotterbolag i medlemsstaterna)

Records

Official bill 1993/1204(CNS) from European Union at European Parliament. Dated 13 September 1993. Status: RDG1.

Timeline

  1. 13 September 1993

    referral

    Source: REFERRAL

  2. 13 September 1993

    Introduced

    Common taxation system (mergers, divisions, parent and subsidiary companies (am. Dirs. 90/434/EEC and 90/435/EEC)

    Source: CNS

  3. 19 April 1994

    plenary decision

    Source: PLENARY_DECISION

Votes

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Versions

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Sources

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