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法律指令 2009/133/EG

 

I. 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
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.

法律指令 2009/133/EG
官方. 版本 公告. EG 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
 

II. 文本和产生历史

 

1. 文本

  2013/13/EU
    2013/05/13 (D)
    2013/05/28 (V)
法律指令 2009/133/EG 通过……被修改

Council Directive  2013/13/EU of 13 May 2013 adapting certain directives in the field of taxation, by reason of the accession of the Republic of Croatia

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  2009/133/EG
    2009/10/19 (D)
    2009/11/25 (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

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(D) 日期 | (V)公布
 

2. 发生史

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

保留  法律指令 90/434/EWG
语言:
Deutsch Deutsch
English Englisch
Francais Französisch
Chinese Chinesisch

图例

超级连接 内链/外链
Externer Link 外部超级链接
文本数据的法律状态
Aufgehoben 废除
Vorhaben 保留
Inkraft 有效
Unbekannt 未知
文本
Deutsch 德文版
Englisch 英文版
Französisch 法文版
PDF-Datei 其他PDF数据
Dokument 其他文本
Externer Link 外部文本

目录

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

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