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 (Codified version)
- In force
- CELEX number: 32009L0133
- Official Journal: JOL_2009_310_R_0034_01
- Form: Directive
- Procedure number: 2008/0158(CNS), 2008/0158/CNS
- Languages:
- bg
- cs
- da
- de
- el
- en
- et
- fi
- fr
- hr
- hu
- it
- lv
- lt
- mt
- nl
- pl
- pt
- ro
- sk
- sl
- es
- sv
Dates
Date of document: - October 19, 2009
- November 25, 2009
- December 15, 2009
- Entry into force - DATRPUB + 20 See Art 18
Modified by
Modifies
Modifies:
Repeal:
- Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States
- 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
Affected by case
- Judgment of the Court (Ninth Chamber) of 16 November 2023. GE Infrastructure Hungary Holding Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Fővárosi Törvényszék. Reference for a preliminary ruling – Approximation of laws – Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares – Directive 2009/133/EC – Partial division – Purely internal situation – No reduction in share capital – Company holding 100% of the share capital of the transferring company. Case C-318/22.
- A08P2
- Judgment of the Court (Eighth Chamber) of 18 September 2019. AQ and DN v Ministre de l'Action et des Comptes publics. Requests for a preliminary ruling from the Conseil d'État. References for a preliminary ruling — Direct taxation — Directive 90/434/EEC — Directive 2009/133/EC — Article 8 — Capital gains relating to exchange of securities transactions — Transfer of securities received at the time of the exchange — Capital gain on which tax has been deferred — Taxation of the shareholders — Taxation on the basis of different bases of assessment and rate rules — Reductions of the basis of assessment taking into account the period for which securities have been held. Joined Cases C-662/18 and C-672/18.
- Case C-751/18: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 3 December 2018 — Totalmédia — Marketing Directo e Publicidade S.A. v Autoridade Tributária e Aduaneira
- article 15
- article 4
- Case C-318/22: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 12 May 2022 — GE Infrastructure Hungary Holding Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
- article 1 point (a)
- article 8 paragraph 2
- recital 2
- Case C-201/24, A.En. Slovensko: Request for a preliminary ruling from the Najvyšší správny súd Slovenskej republiky (Slovakia) lodged on 13 March 2024 – A.En. Slovensko s.r.o. v Úrad pre vybrané hospodárske subjekty, Finančné riaditeľstvo Slovenskej republiky
- article 9
- article 4 paragraph 1
- Case C-662/18: Request for a preliminary ruling from the Conseil d’État (France) lodged on 23 October 2018 — AQ v Ministre de l’Action et des Comptes publics
- article 8
- Case C-827/21: Request for a preliminary ruling from the Înalta Curte de Casație și Justiție (Romania) lodged on 30 December 2021 — Banca A v ANAF, President of ANAF
- article 7
- Case C-438/18: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 4 July 2018 — Galeria Parque Nascente-Exploração de Espaços Comerciais S.A. v Autoridade Tributária e Aduaneira
- article 15
- article 4
- Case C-672/18: Request for a preliminary ruling from the Conseil d’État (France) lodged on 29 October 2018 — DN v Ministre de l’Action et des Comptes publics
- article 8
Legal basis
- Treaty establishing the European Community (consolidated version) Part Three - Community policies TITLE VI - Common rules on competition, taxation and approximation of laws Chapter 3 - Approximation of laws Article 94
EuroVoc Vocabulary
- Transfer of businesses
- Financial transaction
- Merger
- Share
- Taxation
- Codification of EU law
- Tax system
- Corporation tax
- Demerger