BETA


2008/0158(CNS) 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. Codification

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead JURI WALLIS Diana (icon: ALDE ALDE)
Lead committee dossier:
Legal Basis:
TFEU 115

Events

2009/11/25
   Final act published in Official Journal
Details

PURPOSE: to codify Council Directive 90/434/EEC 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.

LEGISLATIVE ACT: Council Directive 2009/133/EC 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

CONTENT: the Council adopted a directive 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. The new directive is aimed at codifying Directive 90/434/EEC. It supersedes the various acts incorporated in it, while fully preserving the content of the act being codified.

ENTRY INTO FORCE: 15/12/2009.

2009/10/19
   EP/CSL - Act adopted by Council after consultation of Parliament
2009/10/19
   EP - End of procedure in Parliament
2009/10/19
   CSL - Council Meeting
2009/01/13
   EP - Results of vote in Parliament
2009/01/13
   EP - Decision by Parliament
Details

The European Parliament adopted, by 479 votes to 12 with 18 abstentions, under the consultation procedure, a legislative resolution approving the proposal for a Council directive 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). The report had been tabled for consideration in plenary by Diana WALLIS (ALDE, UK) on behalf of the Committee on Legal Affairs.

Documents
2008/12/17
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2008/12/17
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2008/12/15
   EP - Vote in committee
Details

The Committee on Legal Affairs adopted a report drafted by Diana WALLIS (ALDE, UK) and approved the proposal for a Council Directive 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). The proposal was approved as adapted to the recommendations of the Consultative Working Party of the Legal Services of the European Parliament, the Council and the Commission.

2008/10/22
   ESC - Economic and Social Committee: opinion, report
Documents
2008/10/09
   EP - Committee referral announced in Parliament
2008/07/29
   EC - Legislative proposal published
Details

PURPOSE: to codify 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.

PROPOSED ACT: Council Regulation.

CONTENT: the purpose of this proposal is to codify EU provisions on the common system 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. In codifying legislative acts that have been amended frequently the EU is seeking to both simplify and clarify EU legislation.

The new Directive will supersede the various acts incorporated in it. It fully preserves the content of the acts being codified and hence does no more than bring them together, with only such formal amendments as are required by the codification exercise itself.

2008/06/25
   EP - WALLIS Diana (ALDE) appointed as rapporteur in JURI

Documents

History

(these mark the time of scraping, not the official date of the change)

docs/0/docs/0/url
Old
https://dm.eesc.europa.eu/EESCDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:1683)(documentyear:2008)(documentlanguage:EN)
New
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docs/1/docs/0/url
Old
http://www.europarl.europa.eu/doceo/document/A-6-2008-0511_EN.html
New
https://www.europarl.europa.eu/doceo/document/A-6-2008-0511_EN.html
events/1/type
Old
Committee referral announced in Parliament, 1st reading/single reading
New
Committee referral announced in Parliament
events/2/type
Old
Vote in committee, 1st reading/single reading
New
Vote in committee
events/3/docs/0/url
Old
http://www.europarl.europa.eu/doceo/document/A-6-2008-0511_EN.html
New
https://www.europarl.europa.eu/doceo/document/A-6-2008-0511_EN.html
events/5
date
2009-01-13T00:00:00
type
Decision by Parliament
body
EP
docs
url: https://www.europarl.europa.eu/doceo/document/TA-6-2009-0003_EN.html title: T6-0003/2009
summary
The European Parliament adopted, by 479 votes to 12 with 18 abstentions, under the consultation procedure, a legislative resolution approving the proposal for a Council directive 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). The report had been tabled for consideration in plenary by Diana WALLIS (ALDE, UK) on behalf of the Committee on Legal Affairs.
events/5
date
2009-01-13T00:00:00
type
Decision by Parliament, 1st reading/single reading
body
EP
docs
url: http://www.europarl.europa.eu/doceo/document/TA-6-2009-0003_EN.html title: T6-0003/2009
summary
The European Parliament adopted, by 479 votes to 12 with 18 abstentions, under the consultation procedure, a legislative resolution approving the proposal for a Council directive 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). The report had been tabled for consideration in plenary by Diana WALLIS (ALDE, UK) on behalf of the Committee on Legal Affairs.
events/8/docs/1/url
Old
https://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2009:310:SOM:EN:HTML
New
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2009:310:TOC
procedure/instrument/1
Repealing Directive 2005/19/EC 2003/0239(CNS)
procedure/instrument/1
Repealing Directive 90/434/EEC Repealing Directive 2005/19/EC 2003/0239(CNS)
committees/0
type
Responsible Committee
body
EP
associated
False
committee_full
Legal Affairs
committee
JURI
rapporteur
name: WALLIS Diana date: 2008-06-25T00:00:00 group: Alliance of Liberals and Democrats for Europe abbr: ALDE
committees/0
type
Responsible Committee
body
EP
associated
False
committee_full
Legal Affairs
committee
JURI
date
2008-06-25T00:00:00
rapporteur
name: WALLIS Diana group: Alliance of Liberals and Democrats for Europe abbr: ALDE
docs/1/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2008-511&language=EN
New
http://www.europarl.europa.eu/doceo/document/A-6-2008-0511_EN.html
events/0/docs/0/url
Old
http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2008/0492/COM_COM(2008)0492_EN.pdf
New
http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2008/0492/COM_COM(2008)0492_EN.pdf
events/3/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2008-511&language=EN
New
http://www.europarl.europa.eu/doceo/document/A-6-2008-0511_EN.html
events/5/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P6-TA-2009-3
New
http://www.europarl.europa.eu/doceo/document/TA-6-2009-0003_EN.html
events/8/docs/1/url
Old
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2009:310:TOC
New
https://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2009:310:SOM:EN:HTML
activities
  • date: 2008-07-29T00:00:00 docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2008/0492/COM_COM(2008)0492_EN.pdf title: COM(2008)0492 type: Legislative proposal published celexid: CELEX:52008PC0492:EN body: EC commission: DG: url: http://ec.europa.eu/dgs/legal_service/ title: Legal Service Commissioner: BARROSO José Manuel type: Legislative proposal published
  • date: 2008-10-09T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: JURI date: 2008-06-25T00:00:00 committee_full: Legal Affairs rapporteur: group: ALDE name: WALLIS Diana
  • date: 2008-12-15T00:00:00 body: EP committees: body: EP responsible: True committee: JURI date: 2008-06-25T00:00:00 committee_full: Legal Affairs rapporteur: group: ALDE name: WALLIS Diana type: Vote in committee, 1st reading/single reading
  • date: 2008-12-17T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2008-511&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A6-0511/2008 body: EP committees: body: EP responsible: True committee: JURI date: 2008-06-25T00:00:00 committee_full: Legal Affairs rapporteur: group: ALDE name: WALLIS Diana type: Committee report tabled for plenary, 1st reading/single reading
  • date: 2009-01-13T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=16522&l=en type: Results of vote in Parliament title: Results of vote in Parliament url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P6-TA-2009-3 type: Decision by Parliament, 1st reading/single reading title: T6-0003/2009 body: EP type: Results of vote in Parliament
  • date: 2009-10-19T00:00:00 body: CSL type: Council Meeting council: Agriculture and Fisheries meeting_id: 2966
  • date: 2009-10-19T00:00:00 body: EP type: End of procedure in Parliament
  • date: 2009-10-19T00:00:00 body: EP/CSL type: Act adopted by Council after consultation of Parliament
  • date: 2009-11-25T00:00:00 type: Final act published in Official Journal docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32009L0133 title: Directive 2009/133 url: http://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2009:310:SOM:EN:HTML title: OJ L 310 25.11.2009, p. 0034
commission
  • body: EC dg: Legal Service commissioner: BARROSO José Manuel
committees/0
type
Responsible Committee
body
EP
associated
False
committee_full
Legal Affairs
committee
JURI
date
2008-06-25T00:00:00
rapporteur
name: WALLIS Diana group: Alliance of Liberals and Democrats for Europe abbr: ALDE
committees/0
body
EP
responsible
True
committee
JURI
date
2008-06-25T00:00:00
committee_full
Legal Affairs
rapporteur
group: ALDE name: WALLIS Diana
council
  • body: CSL type: Council Meeting council: Agriculture and Fisheries meeting_id: 2966 url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2966*&MEET_DATE=19/10/2009 date: 2009-10-19T00:00:00
docs
  • date: 2008-10-22T00:00:00 docs: url: https://dm.eesc.europa.eu/EESCDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:1683)(documentyear:2008)(documentlanguage:EN) title: CES1683/2008 type: Economic and Social Committee: opinion, report body: ESC
  • date: 2008-12-17T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2008-511&language=EN title: A6-0511/2008 type: Committee report tabled for plenary, 1st reading/single reading body: EP
events
  • date: 2008-07-29T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2008/0492/COM_COM(2008)0492_EN.pdf title: COM(2008)0492 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2008&nu_doc=492 title: EUR-Lex summary: PURPOSE: to codify 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. PROPOSED ACT: Council Regulation. CONTENT: the purpose of this proposal is to codify EU provisions on the common system 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. In codifying legislative acts that have been amended frequently the EU is seeking to both simplify and clarify EU legislation. The new Directive will supersede the various acts incorporated in it. It fully preserves the content of the acts being codified and hence does no more than bring them together, with only such formal amendments as are required by the codification exercise itself.
  • date: 2008-10-09T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 2008-12-15T00:00:00 type: Vote in committee, 1st reading/single reading body: EP summary: The Committee on Legal Affairs adopted a report drafted by Diana WALLIS (ALDE, UK) and approved the proposal for a Council Directive 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). The proposal was approved as adapted to the recommendations of the Consultative Working Party of the Legal Services of the European Parliament, the Council and the Commission.
  • date: 2008-12-17T00:00:00 type: Committee report tabled for plenary, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2008-511&language=EN title: A6-0511/2008
  • date: 2009-01-13T00:00:00 type: Results of vote in Parliament body: EP docs: url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=16522&l=en title: Results of vote in Parliament
  • date: 2009-01-13T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P6-TA-2009-3 title: T6-0003/2009 summary: The European Parliament adopted, by 479 votes to 12 with 18 abstentions, under the consultation procedure, a legislative resolution approving the proposal for a Council directive 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). The report had been tabled for consideration in plenary by Diana WALLIS (ALDE, UK) on behalf of the Committee on Legal Affairs.
  • date: 2009-10-19T00:00:00 type: Act adopted by Council after consultation of Parliament body: EP/CSL
  • date: 2009-10-19T00:00:00 type: End of procedure in Parliament body: EP
  • date: 2009-11-25T00:00:00 type: Final act published in Official Journal summary: PURPOSE: to codify Council Directive 90/434/EEC 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. LEGISLATIVE ACT: Council Directive 2009/133/EC 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 CONTENT: the Council adopted a directive 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. The new directive is aimed at codifying Directive 90/434/EEC. It supersedes the various acts incorporated in it, while fully preserving the content of the act being codified. ENTRY INTO FORCE: 15/12/2009. docs: title: Directive 2009/133 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32009L0133 title: OJ L 310 25.11.2009, p. 0034 url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2009:310:TOC
other
  • body: EC dg: url: http://ec.europa.eu/dgs/legal_service/ title: Legal Service commissioner: BARROSO José Manuel
procedure/dossier_of_the_committee
Old
JURI/6/65776
New
  • JURI/6/65776
procedure/final/url
Old
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32009L0133
New
https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32009L0133
procedure/instrument
Old
Directive
New
  • Directive
  • Repealing Directive 90/434/EEC Repealing Directive 2005/19/EC 2003/0239(CNS)
procedure/subject
Old
  • 2.60.04 Economic concentration, mergers, takeover bids, holding companies
  • 3.45.04 Company taxation
New
2.60.04
Economic concentration, mergers, takeover bids, holding companies
3.45.04
Company taxation
procedure/summary
  • Repealing Directive 2005/19/EC
  • Repealing Directive 90/434/EEC
activities/0/docs/0/url
Old
http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2008/0492/COM_COM(2008)0492_EN.pdf
New
http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2008/0492/COM_COM(2008)0492_EN.pdf
links/European Commission/title
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PreLex
New
EUR-Lex
activities
  • date: 2008-07-29T00:00:00 docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2008/0492/COM_COM(2008)0492_EN.pdf celexid: CELEX:52008PC0492:EN type: Legislative proposal published title: COM(2008)0492 type: Legislative proposal published body: EC commission: DG: url: http://ec.europa.eu/dgs/legal_service/ title: Legal Service Commissioner: BARROSO José Manuel
  • date: 2008-10-09T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: JURI date: 2008-06-25T00:00:00 committee_full: Legal Affairs rapporteur: group: ALDE name: WALLIS Diana
  • date: 2008-12-15T00:00:00 body: EP committees: body: EP responsible: True committee: JURI date: 2008-06-25T00:00:00 committee_full: Legal Affairs rapporteur: group: ALDE name: WALLIS Diana type: Vote in committee, 1st reading/single reading
  • date: 2008-12-17T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2008-511&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A6-0511/2008 body: EP committees: body: EP responsible: True committee: JURI date: 2008-06-25T00:00:00 committee_full: Legal Affairs rapporteur: group: ALDE name: WALLIS Diana type: Committee report tabled for plenary, 1st reading/single reading
  • date: 2009-01-13T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=16522&l=en type: Results of vote in Parliament title: Results of vote in Parliament url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P6-TA-2009-3 type: Decision by Parliament, 1st reading/single reading title: T6-0003/2009 body: EP type: Results of vote in Parliament
  • date: 2009-10-19T00:00:00 body: CSL type: Council Meeting council: Agriculture and Fisheries meeting_id: 2966
  • date: 2009-10-19T00:00:00 body: EP type: End of procedure in Parliament
  • date: 2009-10-19T00:00:00 body: EP/CSL type: Act adopted by Council after consultation of Parliament
  • date: 2009-11-25T00:00:00 type: Final act published in Official Journal docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32009L0133 title: Directive 2009/133 url: http://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2009:310:SOM:EN:HTML title: OJ L 310 25.11.2009, p. 0034
committees
  • body: EP responsible: True committee: JURI date: 2008-06-25T00:00:00 committee_full: Legal Affairs rapporteur: group: ALDE name: WALLIS Diana
links
National parliaments
European Commission
other
  • body: EC dg: url: http://ec.europa.eu/dgs/legal_service/ title: Legal Service commissioner: BARROSO José Manuel
procedure
dossier_of_the_committee
JURI/6/65776
reference
2008/0158(CNS)
instrument
Directive
legal_basis
Treaty on the Functioning of the EU TFEU 115
stage_reached
Procedure completed
summary
subtype
Codification
title
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. Codification
type
CNS - Consultation procedure
final
subject