Proposal for a Council Directive amending 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

Records

Official proposal CELEX 51993PC0293(01) from European Union at European Commission. Dated 26 July 1993. Status: open.

Timeline

1. 26 July 1993

   Published

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9 official files

• Proposal for a Council Directive amending 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

  preparatory · EN · 26 July 1993

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• Propuesta de Directiva del Consejo por la que se modifica la Directiva 90/434/CEE, 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

  preparatory · ES · 26 July 1993

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• Proposta de Directiva do Conselho que altera a Directiva 90/434/CEE, 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

  preparatory · PT · 26 July 1993

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• Forslag til Rådets direktiv om ændring af 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

  preparatory · DA · 26 July 1993

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

  preparatory · FR · 26 July 1993

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• Proposta di direttiva del Consiglio che modifica la direttiva 90/434/CEE 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

  preparatory · IT · 26 July 1993

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• Πρόταση οδηγίας του Συμβουλίου για την τροποποίηση της οδηγίας 90/434/ΕΟΚ 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.

  preparatory · EL · 26 July 1993

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• Vorschlag für eine Richtlinie des Rates zur Änderung der Richtlinie 90/434/EWG 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

  preparatory · DE · 26 July 1993

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• Voorstel voor een richtlijn van de Raad tot wijziging van Richtlijn 90/434/EEG 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

  preparatory · NL · 26 July 1993

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