Database on German and European Economic Law

 Directive 2009/133/EC

I. Description

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. General Information

Title

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

Status
Existing
Directive
2009/133/EC
Source
O.J. EC No L (Legislation), Edition 310, Year 2009, p.34 - 46
Adoption
10/19/2009
Promulgation
11/25/2009
Character
Regular Act
Legal Basis
Art. 94 EC
Legislative Procedure
Codecision procedure

III. Versions and Legislative History

1. Versions

Titel
Allg. Daten
Textfassung

Original Text :
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:
10/19/2009 (A)
Verkuendung:
11/25/2009 (P)
(A) Adoption | (P) Promulgation

2. Legislative History

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

3. Legal Impact

Auswirkungstyp
Richtlinie
Textfassungen
Repeal
  Directive 90/434/EEC

Legend

Legislative Act Status

Documents

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Overview

I. Description
II. General Information
III. Versions and Legislative History
1. Versions
2. Legislative History
3. Legal Impact