European Tax Law - JKU
European Tax Law - JKU European Tax Law - JKU
▼M2 (m) under Cypriot law: ‘εταιρείες’ as defined in the Income Tax laws; (n) companies under Latvian law known as: ‘akciju sabiedrība’, ‘sabiedrība ar ierobežotu atbildību’; (o) companies incorporated under the law of Lithuania; (p) companies under Luxembourg law known as ‘société anonyme’, ‘société en commandite par actions’, ‘société à responsabilité limitée’, ‘société coopérative’, ‘société coopérative organisée comme une société anonyme’, ‘association d'assurances mutuelles’, ‘association d'épargne-pension’, ‘entreprise de nature commerciale, industrielle ou minière de l'Etat, des communes, des syndicats de communes, des établissements publics et des autres personnes morales de droit public’, and other companies constituted under (q) Luxembourg law subject to Luxembourg corporate tax; companies under Hungarian law known as: ‘közkereseti társaság’, ‘betéti társaság’, ‘közös vállalat’, ‘korlátolt felelősségű társaság’, ‘részvény- (r) társaság’, ‘egyesülés’, ‘szövetkezet’; companies under Maltese law known as: ‘Kumpaniji ta' Responsabilita' Limitata’, ‘Soċjetajiet en commandite li l-kapital tagħhom maqsum f'azzjonijiet’; (s) companies under Dutch law known as ‘naamloze vennnootschap’, ‘besloten vennootschap met beperkte aansprakelijkheid’, ‘Open commanditaire (t) vennootschap’, ‘Coöperatie’, ‘onderlinge waarborgmaatschappij’, ‘Fonds voor gemene rekening’, ‘vereniging op coöperatieve grondslag’, ‘vereniging welke op onderlinge grondslag als verzekeraar of kredietinstelling optreedt’, and other companies constituted under Dutch law subject to Dutch corporate tax; companies under Austrian law known as ‘Aktiengesellschaft’, ‘Gesellschaft mit beschränkter Haftung’, ‘Versicherungsvereine auf Gegenseitigkeit’, ‘Erwerbs- und Wirtschaftsgenossenschaften’, ‘Betriebe gewerblicher Art von Körperschaften des öffentlichen Rechts’, ‘Sparkassen’, and other companies constituted under Austrian law subject to Austrian corporate tax; (u) companies under Polish law known as: ‘spółka akcyjna’, ‘spółka z ograniczoną odpowiedzialnością’; (v) commercial companies or civil law companies having a commercial form and cooperatives and public undertakings incorporated in accordance with Portuguese law; (w) companies under Romanian law known as: ‘societăți peacțiuni’, ‘societăți în comandită pe acțiuni’, ‘societăți curăspundere limitată’; (x) companies under Slovenian law known as: ‘delniška družba’, ‘komanditna družba’, ‘družba z omejeno odgovornostjo’; (y) companies under Slovak law known as: ‘akciová spoločnosť’, ‘spoločnosť sručením obmedzeným’, ‘komanditná spoločnosť’; (z) companies under Finnish law known as ‘osakeyhtiö’/‘aktiebolag’, ‘osuuskunta’/‘andelslag’,‘säästöpankki’/‘sparbank’andringsbolag’;‘vakuutusyhtiö’/‘försäk- (aa) companies under Swedish law known as ‘aktiebolag’, ‘försäkringsaktiebolag’, ‘ekonomiska föreningar’, ‘sparbanker’, ‘ömsesidiga försäkringsbolag’; (ab) companies incorporated under the law of the United Kingdom. 1990L0435 — EN — 01.01.2007 — 004.001 — 8
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents ►B ►M1 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) ◄ (OJ L 225, 20.8.1990, p. 1) Amended by: Official Journal No page date ►M1 Council Directive 2005/19/EC of 17 February 2005 L 58 19 4.3.2005 ►M2 Council Directive 2006/98/EC of 20 November 2006 L 363 129 20.12.2006 Amended by: 1990L0434 — EN — 01.01.2007 — 004.001 — 1 ►A1 Act of Accession of Austria, Sweden and Finland C 241 21 29.8.1994 (adapted by Council Decision 95/1/EC, Euratom, ECSC) L 1 1 1.1.1995 ►A2 Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded L 236 33 23.9.2003
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This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents<br />
►B ►M1 COUNCIL DIRECTIVE<br />
of 23 July 1990<br />
on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of<br />
assets and exchanges of shares concerning companies of different Member States and to the<br />
transfer of the registered office, of an SE or SCE, between Member States<br />
(90/434/EEC) ◄<br />
(OJ L 225, 20.8.1990, p. 1)<br />
Amended by:<br />
Official Journal<br />
No page date<br />
►M1 Council Directive 2005/19/EC of 17 February 2005 L 58 19 4.3.2005<br />
►M2 Council Directive 2006/98/EC of 20 November 2006 L 363 129 20.12.2006<br />
Amended by:<br />
1990L0434 — EN — 01.01.2007 — 004.001 — 1<br />
►A1 Act of Accession of Austria, Sweden and Finland C 241 21 29.8.1994<br />
(adapted by Council Decision 95/1/EC, Euratom, ECSC) L 1 1 1.1.1995<br />
►A2 Act concerning the conditions of accession of the Czech Republic, the<br />
Republic of Estonia, the Republic of Cyprus, the Republic of Latvia,<br />
the Republic of Lithuania, the Republic of Hungary, the Republic of<br />
Malta, the Republic of Poland, the Republic of Slovenia and the Slovak<br />
Republic and the adjustments to the Treaties on which the <strong>European</strong><br />
Union is founded<br />
L 236 33 23.9.2003
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