Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC 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

17 February 2005

Last action

24 March 2005 · Entry into force

Status

No longer in force

Records

Official directive CELEX 32005L0019 from European Union at EUR-Lex. Dated 17 February 2005. Status: No longer in force.

Timeline

17 February 2005
Signed
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24 March 2005
Entry into force
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Votes

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Versions

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Documents

23 official files

Dyrektywa Rady 2005/19/WE z dnia 17 lutego 2005 r. zmieniająca dyrektywę Rady 90/434/EWG w sprawie wspólnego systemu opodatkowaniamającego zastosowanie w przypadku łączenia, podziałów, wnoszenia aktywów i wymiany udziałów, dotyczących spółek różnych Państw Członkowskich

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Dyrektywa Rady 2005/19/WE z dnia 17 lutego 2005 r. zmieniająca dyrektywę Rady 90/434/EWG w sprawie wspólnego systemu opodatkowaniamającego zastosowanie w przypadku łączenia, podziałów, wnoszenia aktywów i wymiany udziałów, dotyczących spółek różnych Państw Członkowskich
official_journal · PL · 17 February 2005
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Richtlijn 2005/19/EG van de Raad van 17 februari 2005 tot wijziging van Richtlijn 90/434/EEG betreffende de gemeenschappelijke fiscale regeling voor fusies, splitsingen, inbreng van activa en aandelenruil met betrekking tot vennootschappen uit verschillende lidstaten
official_journal · NL · 17 February 2005
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Neuvoston direktiivi 2005/19/EY, annettu 17 päivänä helmikuuta 2005, eri jäsenvaltioissa olevia yhtiöitä koskeviin sulautumisiin, diffuusioihin, varojensiirtoihin ja osakkeidenvaihtoihin sovellettavasta yhteisestä verojärjestelmästä annetun direktiivin 90/434/ETY muuttamisesta
official_journal · FI · 17 February 2005
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Direttiva 2005/19/CE del Consiglio, del 17 febbraio 2005, che modifica la direttiva 90/434/CEE 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 · 17 February 2005
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Οδηγία 2005/19/ΕΚ του Συμβουλίου, της 17ης Φεβρουαρίου 2005, για την τροποποίηση της οδηγίας 90/434/ΕΟΚ σχετικά με το κοινό φορολογικό καθεστώς για τις συγχωνεύσεις, διασπάσεις, εισφορές ενεργητικού και ανταλλαγές μετοχών που αφορούν εταιρείες διαφορετικών κρατών μελών
official_journal · EL · 17 February 2005
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Directiva 2005/19/CE del Consejo, de 17 de febrero de 2005, por la que se modifica la Directiva 90/434/CEE, 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 · 17 February 2005
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Direktiva Sveta 2005/19/ES z dne 17. februarja 2005 o spremembah Direktive 90/434/EGS o skupnem sistemu obdavčitve za združitve, delitve, prenose sredstev in zamenjave kapitalskih deležev družb iz različnih držav članic
official_journal · SL · 17 February 2005
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Smernica Rady 2005/19/ES zo 17. februára 2005, ktorou sa mení a dopĺňa smernica 90/434 EHS o spoločnom systéme zdaňovania, uplatniteľnom na obchodné spoločnosti rôznych členských štátov pri zlučovaní, rozdeľovaní a prevode aktív a výmene akcií
official_journal · SK · 17 February 2005
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A Tanács 2005/19/EK irányelve (2005. február 17.) a különböző tagállamok társaságainak egyesülésére, szétválására, eszközátruházására és részesedéscseréjére alkalmazandó adóztatás közös rendszeréről szóló 90/434/EGK irányelv módosításáról
official_journal · HU · 17 February 2005
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Rådets direktiv 2005/19/EF af 17. februar 2005 om ændring af direktiv 90/434/EØF om en fælles beskatningsordning ved fusion, spaltning, tilførsel af aktiver og ombytning af aktier vedrørende selskaber i forskellige medlemsstater
official_journal · DA · 17 February 2005
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Směrnice Rady 2005/19/ES ze dne 17. února 2005, kterou se mění směrnice 90/434/EHS o společném systému zdanění při fúzích, rozděleních, převodech aktiv a výměně akcií týkajících se společností z různých členských států
official_journal · CS · 17 February 2005
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Директива 2005/19/ЕС на Съвета от 17 февруари 2005 година за изменение на Директива 90/434/ЕИО 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 · 17 February 2005
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Nõukogu direktiiv 2005/19/EÜ, 17. veebruar 2005, millega muudetakse direktiivi 90/434/EMÜ eri liikmesriikide äriühingute ühinemise, jagunemise, varade üleandmise ja osade või aktsiate vahetamise puhul rakendatava ühise maksustamissüsteemi kohta
official_journal · ET · 17 February 2005
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Padomes Direktīva 2005/19/EK (2005. gada 17. februāris), ar ko groza Direktīvu 90/434/EEK par kopēju nodokļu sistēmu, ko piemēro dažādu dalībvalstu uzņēmējsabiedrību apvienošanai, sadalīšanai, to aktīvu pārvešanai un akciju maiņai
official_journal · LV · 17 February 2005
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Directiva 2005/19/CE a Consiliului din 17 februarie 2005 de modificare a Directivei 90/434/CEE 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 · 17 February 2005
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Rådets direktiv 2005/19/EG av den 17 februari 2005 om ändring av direktiv 90/434/EEG 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 · 17 February 2005
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2005 m. vasario 17 d. Tarybos direktyva 2005/19/EB, iš dalies keičianti Direktyvą 90/434/EEB dėl bendros mokesčių sistemos, taikomos įvairių valstybių narių įmonių jungimui, skaidymui, turto perleidimui ir keitimuisi akcijomis
official_journal · LT · 17 February 2005
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Richtlinie 2005/19/EG des Rates vom 17. Februar 2005 zur Änderung der Richtlinie 90/434/EWG über das gemeinsame Steuersystem für Fusionen, Spaltungen, die Einbringung von Unternehmensteilen und den Austausch von Anteilen, die Gesellschaften verschiedener Mitgliedstaaten betreffen
official_journal · DE · 17 February 2005
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Direttiva tal-Kunsill 2005/19/KE tas- 17 ta' Frar 2005 li temenda d-Direttiva 90/434/KEE dwar is-sistema komuni ta' tassazzjoni applikabbli għal mergers , diviżjonijiet, trasferimenti ta' assi u skambji ta' ishma li jikkonċernaw kumpanniji ta' Stati Membri differenti
official_journal · MT · 17 February 2005
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Directive 2005/19/CE du Conseil du 17 février 2005 modifiant la directive 90/434/CEE 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 · 17 February 2005
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Directiva 2005/19/CE do Conselho, de 17 de Fevereiro de 2005, que altera a Directiva 90/434/CEE 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 · 17 February 2005
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Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC 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 · 17 February 2005
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Legal framework · Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States · CELEX 32005L0019 · EU

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Same CELEX 32005L0019 projected from PoliticalRepo EUR-Lex row 32005L0019.
Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States

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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32005L0019
Open data entity: http://publications.europa.eu/resource/cellar/9ca37422-42bd-4f2f-aa44-3245db540723
eurlex · 32005L0019 · source updated 17 February 2005