Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States
Amendments and corrections
December 14, 2009 Repealed by 32009L0133
January 1, 2007 Modified by 32006L0098 - detail
March 24, 2005 Modified by 32005L0019 - detail
May 1, 2004 Modified by 12003TN02/09
January 1, 1995 Modified by 11994NN01/11/B1
July 30, 1990 Entry into force - Date notif.
Consolidated texts
December 15, 2009 Modified by
31990L0434
01990L0434-20070101
32009L0133
01990L0434-20091215
January 1, 2007 Modified by
31990L0434
31990L0434R(01)
01990L0434-20050324
32006L0098
01990L0434-20070101
March 24, 2005 Modified by
31990L0434
01990L0434-20040501
32005L0019
01990L0434-20050324
May 1, 2004 Modified by
31990L0434
01990L0434-19950101
12003T/TXT
01990L0434-20040501
January 1, 1995 Modified by
31990L0434
31995D0001
01990L0434-19950101
August 20, 1990 Date of publication 31990L0434