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Directive 2009/133/EC

 

I. 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
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.

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
 

II. Versions and Legislative History

 

1. Versions

  2013/13/EU
    05/13/2013 (A)
    05/28/2013 (P)
Directive 2009/133/EG amended by

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/EC
    10/19/2009 (A)
    11/25/2009 (P)

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

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(A) Adoption | (P) Promulgation
 

2. Legislative History

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

Repeal  Directive 90/434/EEC
Language:
Deutsch Deutsch
English Englisch
Francais Französisch
Chinese Chinesisch

Legende

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Status des Rechtsaktes
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Vorhaben Vorhaben
Inkraft Inkraft
Unbekannt Unbekannt
Dokumente
Deutsch Deutsche Fassung
Englisch Englische Fassung
Französisch Franz. Fassung
PDF-Datei Sonstige PDF-Datei
Dokument Sonstiges Dokument
Externer Link Externes Dokument

Overview

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

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