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 法律指令 2009/133/EC

I. 描述

In the context of a people’s Europe, the Commission attaches great importance to simplifying and clarifying Community law so as to make it clearer and more accessible to the ordinary citizen, thus giving him new opportunities and the chance to make use of the specific rights it gives him. This aim cannot be achieved so long as numerous provisions that have been amended several times, often quite substantially, remain scattered, so that they must be sought partly in the original instrument and partly in later amending ones. Considerable research work, comparing many different instruments, is thus needed to identify the current rules. For this reason a codification of rules that have frequently been amended is also essential if Community law is to be clear and transparent.

On 1 April 1987 the Commission therefore decided1 to instruct its staff that all legislative acts should be codified after no more than ten amendments, stressing that this is a minimum requirement and that departments should endeavour to codify at even shorter intervals the texts for which they are responsible, to ensure that the Community rules are clear and readily understandable.

II. 基本信息

标题

Council Directive 2009/133/EC of 19 October 2009 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

状态
现存
法律指令
2009/133/EC
官方. 版本
公告. EC 号. L (Legislation), 公布 310, 年 2009, S.34 - 46
日期
2009/10/19
公告
2009/11/25
法案
普通的法律法案
法律基础
Art. 94 EC
法的实施
Codecision procedure

III. 文本和产生历史

1. 文本

Titel
Allg. Daten
Textfassung

  2013/13/EU

Beschluss:
2013/05/13 (D)
Verkuendung:
2013/05/28 (V)

原始.版本 :
Council Directive 2009/133/EC of 19 October 2009 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

  2009/133/EC

Beschluss:
2009/10/19 (D)
Verkuendung:
2009/11/25 (V)
(D) 日期 | (V)公布

2. 发生史

Datum
Typ / Titel
Textfassungen
2009/01/13
Report of the European Parliament - 1st reading
O.J. EC No. C, Ausgabe 46E, Jahr 2010, p. 121
2008/10/22
Opinion of the European Economic and Social Committee
O.J. EC No. C, Ausgabe 100, Jahr 2009, p. 153
2008/07/29
Proposal
COM/2008/492 final

3. 影响

Auswirkungstyp
Richtlinie
Textfassungen
保留
  法律指令 90/434/EEC

Legend

Legislative Act Status

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目录

I. 描述
II. 基本信息
III. 文本和产生历史
1. 文本
2. 发生史
3. 影响