Skip to content
PoliticalRepoPoliticalRepo

European Union · Directive · L

CELEX 31990L0434

Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States

not in forceEuropean Union· EUR-Lex· EN

Introduced

23 July 1990

Last action

30 July 1990 · Entry into force

Status

No longer in force

Sponsors

—

Subjects

Taxation

Source updated

23 July 1990

Taxation

Official sourceDownload fileView documentsShare

Records

Official directive CELEX 31990L0434 from European Union at EUR-Lex. Dated 23 July 1990. Status: No longer in force.

Timeline

  1. 23 July 1990

    Signed

    Source: work_date_document

  2. 30 July 1990

    Entry into force

    Source: resource_legal_date_entry-into-force

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

23 official files

Padomes Direktīva (1990. gada 23. jūlijs) par kopēju nodokļu sistēmu, ko piemēro dažādu dalībvalstu uzņēmējsabiedrību apvienošanai, sadalīšanai, to aktīvu pārvešanai un akciju maiņai

View fileDownload file

Reading translation

Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • European Legislation Identifier

    eli

    Open at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Padomes Direktīva (1990. gada 23. jūlijs) par kopēju nodokļu sistēmu, ko piemēro dažādu dalībvalstu uzņēmējsabiedrību apvienošanai, sadalīšanai, to aktīvu pārvešanai un akciju maiņai

    official_journal · LV · 23 July 1990

    ViewDownloadOpen at official source

  • Direktiva Sveta z dne 23. julija 1990 o skupnem sistemu obdavčitve za združitve, delitve, prenose sredstev in zamenjave kapitalskih deležev družb iz različnih držav članic

    official_journal · SL · 23 July 1990

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Rådets direktiv 90/434/EEG av den 23 juli 1990 om ett gemensamt beskattningssystem för fusion, fission, överföring av tillgångar och utbyte av aktier eller andelar som berör bolag i olika medlemsstater

    official_journal · SV · 23 July 1990

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Smernica Rady z 23. júla 1990 o spoločnom systéme zdaňovania pri zlúčeniach, rozdeleniach, prevodoch majetku a výmene akcií týkajúcich sa spoločností rôznych členských štátov

    official_journal · SK · 23 July 1990

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Directiva Consiliului din 23 iulie 1990 privind regimul fiscal comun care se aplică fuziunilor, scindărilor, cesionării de active și schimburilor de acțiuni între societățile din diferite state membre

    official_journal · RO · 23 July 1990

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Directive 90/434/CEE du Conseil, du 23 juillet 1990, concernant le régime fiscal commun applicable aux fusions, scissions, apports d'actifs et échanges d'actions intéressant des sociétés d'États membres différents

    official_journal · FR · 23 July 1990

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Id-Direttiva tal-Kunsill tat-23 ta' Lulju 1990 dwar is-sistema komuni tat-tassazzjoni li tapplika għall-inkorporazzjonijiet, id-diviżjonijiet, it-trasferimenti ta' l-attivi u l-iskambji ta' l-ishma li jirrigwardaw il-kumpanniji ta' Stati Membri differenti

    official_journal · MT · 23 July 1990

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Директива на Съвета от 23 юли 1990 година относно общата система за данъчно облагане, приложима спрямо сливанията, разделянията, прехвърлянията на активи и замените на акции по отношение на дружества от различни държави-членки

    official_journal · BG · 23 July 1990

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Směrnice Rady ze dne 23. července 1990 o společném systému zdanění při fúzích, rozděleních, převodech aktiv a výměně akcií týkajících se společností z různých členských států

    official_journal · CS · 23 July 1990

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Richtlinie 90/434/EWG des Rates vom 23. Juli 1990 über das gemeinsame Steuersystem für Fusionen, Spaltungen, die Einbringung von Unternehmensteilen und den Austausch von Anteilen, die Gesellschaften verschiedener Mitgliedstaaten betreffen

    official_journal · DE · 23 July 1990

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Neuvoston direktiivi 90/434/ETY, annettu 23 päivänä heinäkuuta 1990, eri jäsenvaltioissa olevia yhtiöitä koskeviin sulautumisiin, diffuusioihin, varojensiirtoihin ja osakkeidenvaihtoihin sovellettavasta yhteisestä verojärjestelmästä

    official_journal · FI · 23 July 1990

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Dyrektywa Rady z dnia 23 lipca 1990 r. w sprawie wspólnego systemu opodatkowania mającego zastosowanie w przypadku łączenia, podziałów, wnoszenia aktywów i wymiany udziałów, dotyczących spółek różnych Państw Członkowskich

    official_journal · PL · 23 July 1990

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Richtlijn 90/434/EEG van de Raad van 23 juli 1990 betreffende de gemeenschappelijke fiscale regeling voor fusies, splitsingen, inbreng van activa en aandelenruil met betrekking tot vennootschappen uit verschillende Lid-Staten

    official_journal · NL · 23 July 1990

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Directiva 90/434/CEE del Consejo, de 23 de julio de 1990, relativa al régimen fiscal común aplicable a las fusiones, escisiones, aportaciones de activos y canjes de acciones realizados entre sociedades de diferentes Estados miembros

    official_journal · ES · 23 July 1990

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Direttiva 90/434/CEE del Consiglio, del 23 luglio 1990, relativa al regime fiscale comune da applicare alle fusioni, alle scissioni, ai conferimenti d'attivo ed agli scambi d'azioni concernenti società di Stati Membri diversi

    official_journal · IT · 23 July 1990

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Rådets direktiv 90/434/EØF af 23. juli 1990 om en fælles beskatningsordning ved fusion, spaltning, tilførsel af aktiver og ombytning af aktier vedrørende selskaber i forskellige medlemsstater

    official_journal · DA · 23 July 1990

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Οδηγία 90/434/ΕΟΚ του Συμβουλίου της 23ης Ιουλίου 1990 σχετικά με το κοινό φορολογικό καθεστώς για τις συγχωνεύσεις, διασπάσεις, εισφορές ενεργητικού και ανταλλαγές μετοχών που αφορούν εταιρείες διαφορετικών κρατών μελών

    official_journal · EL · 23 July 1990

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • A Tanács 90/434/EGK irányelve (1990. július 23.) a különböző tagállamok társaságainak egyesülésére, szétválására, eszközátruházására és részesedéscseréjére alkalmazandó adóztatás közös rendszeréről

    official_journal · HU · 23 July 1990

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Nõukogu direktiiv, 23. juuli 1990, eri liikmesriikide äriühingute ühinemise, jaotumise, eraldumise ja osade või aktsiate asendamise puhul rakendatava ühise maksustamissüsteemi kohta

    official_journal · ET · 23 July 1990

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • 1990 m. liepos 23 d. Tarybos direktyva dėl bendros mokesčių sistemos, taikomos įvairių valstybių narių įmonių jungimui, skaidymui, turto perleidimui ir keitimuisi akcijomis

    official_journal · LT · 23 July 1990

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Directiva 90/434/CEE do Conselho, de 23 de Julho de 1990, relativa ao regime fiscal comum aplicável às fusões, cisões, entradas de activos e permutas de acções entre sociedades de Estados-Membros diferentes

    official_journal · PT · 23 July 1990

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States

    official_journal · EN · 23 July 1990

    ViewDownloadOpen at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

  • · CONSIL · Council of the European Union

Related records

No cross-record relationships stored yet.

Related across the Repo ecosystem

Direct relationships are identifier-backed. Topic context means shared TopicMembership — not a citation and not causation.

Direct relationships

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.