(a) contributions of capital to capital companies; (b) restructuring operations involving capital companies; (c) the issue of certain securities and debentures.
Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital
Modified by
- Council Directive 2013/13/EUof 13 May 2013adapting certain directives in the field of taxation, by reason of the accession of the Republic of Croatia, 32013L0013, May 28, 2013
(a) any company which takes one of the forms listed in Annex I; (b) any company, firm, association or legal person the shares in whose capital or assets can be dealt in on a stock exchange; (c) any company, firm, association or legal person operating for profit, whose members have the right to dispose of their shares to third parties without prior authorisation and are only responsible for the debts of the company, firm, association or legal person to the extent of their shares.
(a) the formation of a capital company; (b) the conversion into a capital company of a company, firm, association or legal person which is not a capital company; (c) an increase in the capital of a capital company by contribution of assets of any kind; (d) an increase in the assets of a capital company by contribution of assets of any kind, in consideration not of shares in the capital or assets of the company, but of rights of the same kind as those of members, such as voting rights, a share in the profits or a share in the surplus upon liquidation; (e) the transfer from a third country to a Member State of the centre of effective management of a capital company whose registered office is in a third country; (f) the transfer from a third country to a Member State of the registered office of a capital company whose centre of effective management is in a third country; (g) an increase in the capital of a capital company by capitalisation of profits or of permanent or temporary reserves; (h) an increase in the assets of a capital company through the provision of services by a member which does not entail an increase in the company’s capital, but which does result in a variation in the rights in the company or which may increase the value of the company’s shares; (i) a loan taken up by a capital company, if the creditor is entitled to a share in the profits of the company; (j) a loan taken up by a capital company with a member or a member’s spouse or child, or a loan taken up with a third party, if it is guaranteed by a member, on condition that such loans have the same function as an increase in the company’s capital.
(a) the transfer by one or more capital companies of all their assets and liabilities, or one or more branches of activity to one or more capital companies which are in the process of being formed or which are already in existence, provided that the consideration for the transfer consists at least in part of securities representing the capital of the acquiring company; (b) the acquisition, by a capital company which is in the process of being formed or which is already in existence, of shares representing a majority of the voting rights of another capital company, provided that the consideration for the shares acquired consists at least in part of securities representing the capital of the former company. Where the majority of the voting rights is reached by means of two or more transactions, only the transaction whereby the majority of voting rights is reached and any subsequent transactions shall be regarded as restructuring operations.
(a) contributions of capital; (b) loans, or the provision of services, occurring as part of contributions of capital; (c) registration or any other formality required before the commencement of business to which a capital company may be subject by reason of its legal form; (d) alteration of the constituent instrument or regulations of a capital company, and in particular the following: (i) the conversion of a capital company into a different type of capital company; (ii) the transfer from a Member State to another Member State of the centre of effective management or of the registered office of a capital company; (iii) a change in the objects of a capital company; (iv) the extension of the period of existence of a capital company;
(e) the restructuring operations referred to in Article 4.
(a) the creation, issue, admission to quotation on a stock exchange, making available on the market or dealing in stocks, shares or other securities of the same type, or of the certificates representing such securities, by whomsoever issued; (b) loans, including government bonds, raised by the issue of debentures or other negotiable securities, by whomsoever issued, or any formalities relating thereto, or the creation, issue, admission to quotation on a stock exchange, making available on the market or dealing in such debentures or other negotiable securities.
(a) duties on the transfer of securities, whether charged at a flat rate or not; (b) transfer duties, including land registration taxes, on the transfer, to a capital company, of businesses or immovable property situated within their territory; (c) transfer duties on assets of any kind transferred to a capital company, insofar as such property is transferred for a consideration other than shares in the company; (d) duties on the creation, registration or discharge of mortgages or other charges on land or other property; (e) duties in the form of fees or dues; (f) value added tax.
(a) the amount of the assets belonging to the capital company which are allocated to the increase in capital and which have already been subjected to capital duty; (b) the amount of the loans taken up by the capital company which are converted into shares in the company and which have already been subjected to capital duty.
(a) capital companies which supply public services, such as public transport undertakings, port authorities or undertakings supplying water, gas or electricity, in cases where the State or regional or local authorities own at least half of the company’s capital; (b) capital companies which, in accordance with their regulations and in fact, pursue exclusively and directly cultural, social, relief or educational objectives.
(1) Companies incorporated under Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE)OJ L 294, 10.11.2001, p. 1 . Regulation as last amended by Regulation (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1 ).(2) companies under Belgian law known as: (i) société anonyme/naamloze vennootschap (ii) société en commandite par actions/commanditaire vennootschap op aandelen (iii) société privée à responsabilité limitée/besloten vennootschap met beperkte aansprakelijkheid
(3) companies under Bulgarian law known as: (i) "Акционерно дружество" (ii) "Командитно дружество с акции" (iii) "Дружество с ограничена отговорност"
(4) companies under Czech law known as: (i) akciová společnost (ii) komanditní společnost (iii) společnost s ručením omezeným
(5) companies under Danish law known as: (i) aktieselskab (ii) kommandit-aktieselskab
(6) companies under German law known as: (i) Aktiengesellschaft (ii) Kommanditgesellschaft auf Aktien (iii) Gesellschaft mit beschränkter Haftung
(7) companies under Estonian law known as: (i) täisühing (ii) usaldusühing (iii) osaühing (iv) aktsiaselts (v) tulundusühistu
(8) companies under Irish law known as: companies incorporated with limited liability (9) companies under Greek law known as: (i) Ανώνυμος Εταιρία (ii) Ετερόρρυθμος κατά μετοχάς Εταιρία (iii) Εταιρία Περιωρισμένης Ευθύνης
(10) companies under Spanish law known as: (i) sociedad anónima (ii) sociedad comanditaria por acciones (iii) sociedad de responsabilidad limitada
(11) companies under French law known as: (i) société anonyme (ii) société en commandite par actions (iii) société à responsabilité limitée
(11a) companies under Croatian law known as: (i) dioničko društvo (ii) društvo s ograničenom odgovornošću
(12) companies under Italian law known as: (i) società per azioni (ii) società in accomandita per azioni (iii) società a responsabilità limitata
(13) companies under Cypriot law known as: εταιρείες περιορισμένης ευθύνης (14) companies under Latvian law known as: kapitālsabiedrība (15) companies under Lithuanian law known as: (i) akcinė bendrovė (ii) uždaroji akcinė bendrovė
(16) companies under Luxembourg law known as: (i) société anonyme (ii) société en commandite par actions (iii) société à responsabilité limitée
(17) companies under Hungarian law known as: (i) részvénytársaság (ii) korlátolt felelősségű társaság
(18) companies under Maltese law known as: (i) Kumpaniji ta’ Responsabilità Limitata (ii) Soċjetajiet in akkomandita li l-kapital tagħhom jkun maqsum f’azzjonijiet
(19) companies under Dutch law known as: (i) naamloze vennootschap (ii) besloten vennootschap met beperkte aansprakelijkheid (iii) open commanditaire vennootschap
(20) companies under Austrian law known as: (i) Aktiengesellschaft (ii) Gesellschaft mit beschränkter Haftung
(21) companies under Polish law known as: (i) spółka akcyjna (ii) spółka z ograniczoną odpowiedzialnością
(22) companies under Portuguese law known as: (i) sociedade anónima (ii) sociedade em comandita por acções (iii) sociedade por quotas
(23) companies under Romanian law known as: (i) "societăți în nume colectiv" (ii) "societăți în comandită simplă" (iii) "societăți pe acțiuni" (iv) "societăți în comandită pe acțiuni" (v) "societăți cu răspundere limitată"
(24) companies under Slovenian law known as: (i) delniška družba (ii) komanditna delniška družba (iii) družba z omejeno odgovornostjo
(25) companies under Slovak law known as: (i) akciová spoločnosť (ii) poločnosť s ručením obmedzeným (iii) komanditná spoločnosť
(26) companies under Finnish law known as: (i) osakeyhtiö – aktiebolag (ii) osuuskunta – andelslag (iii) säästöpankki – sparbank (iv) vakuutusyhtiö – försäkringsbolag
(27) companies under Swedish law known as: (i) aktiebolag (ii) försäkringsaktiebolag
(28) companies under the law of the United Kingdom known as: companies incorporated with limited liability.
| Council Directive 69/335/EEC | ( |
| Point VI.1 of Annex I to 1972 Act of Accession | ( |
| Council Directive 73/79/EEC | ( |
| Council Directive 73/80/EEC | ( |
| Council Directive 74/553/EEC | ( |
| Point VI.1 of Annex I to 1979 Act of Accession | ( |
| Council Directive 85/303/EEC | ( |
| Point V.1 of Annex I to 1985 Act of Accession | ( |
| Point XI.B.I.1 of Annex I to 1994 Act of Accession | ( |
| Point 9.1 of Annex II to 2003 Act of Accession | ( |
| Directive | Time-limits for transposition |
|---|---|
| Council Directive 69/335/EEC | |
| Council Directive 73/79/EEC | — |
| Council Directive 73/80/EEC | — |
| Council Directive 74/553/EEC | — |
| Council Directive 85/303/EEC |
| Directive 69/335/EEC | This Directive |
|---|---|
| Article 1 | Article 7 |
| — | Article 1 |
| Article 2(1) | Article 10(1), first subparagraph, and Article 10(2) |
| Article 2(2) | Article 10(3) |
| Article 2(3) | Article 10(4) |
| Article 3(1), introductory words | Article 2(1), introductory words |
| Article 3(1)(a) | Article 2(1)(a) and Annex I |
| Article 3(1)(b) | Article 2(1)(b) |
| Article 3(1)(c) | Article 2(1)(c) |
| Article 3(2), first sentence | Article 2(2) |
| Article 3(2), second sentence | Article 9 |
| Article 4(1)(a)-(f) | Article 3(a)-(f) and Article 10(1) |
| Article 4(1)(g) and (h) | Article 5(1)(d)(ii) |
| Article 4(2), first subparagraph | Article 3(g)-(j), Article 7(3) and Article 10(2) |
| Article 4(2), second subparagraph | — |
| Article 4(3) | Article 5(1)(d) |
| Article 5(1)(a) | Article 11(1) |
| Article 5(1)(b) | Article 11(2) |
| Article 5(1)(c) | Article 11(3) |
| Article 5(1)(d) | Article 11(4) |
| Article 5(1)(e) | Article 11(5) |
| Article 5(2) | Article 11(6) |
| Article 5(3) | Article 12(1) |
| Article 6(1) | Article 12(2), first subparagraph |
| Article 6(2) | Article 12(2), second and third subparagraphs |
| Article 7(1), first and second subparagraphs | Article 4, Article 5(1)(e) |
| Repealed Article 7(1)(b) | Article 4(a) |
| Repealed Article 7(1)(bb) | Article 4(b) |
| Article 7(1), third subparagraph | — |
| Article 7(2) | Articles 7 and 8 |
| Article 7(3) | Article 12(3) |
| Article 8 | Article 7(5) and Article 13, first subparagraph |
| — | Article 13, second subparagraph |
| Article 9 | Article 14 |
| Article 10 | Article 5(1)(a)-(c) |
| Article 11 | Article 5(2) |
| Article 12 | Article 6 |
| Article 13 | Article 15(1) |
| Article 14 | Article 15(2) |
| — | Article 16 |
| — | Article 17 |
| Article 15 | Article 18 |
| Article 3(1)(a) | Annex I |
| — | Annex II |
| — | Annex III |