废止日期：2009-12-14

发布日期：1990-08-20

OJ编号：OJ L 225, 20.8.1990, p. 1-5

生效日期：1990-07-30

文件类型：Directive|指令

原文标题：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

法规编号：90/434/EEC