Tax & Revenue DOUE Importance: 3/10

Correction of errors in the European directive on cross-border mergers and business reorganisations

03 Sep 2026 62 views
Who is affected:
Companies carrying out cross-border mergers, divisions or restructurings in the EU

Summary

Errors are corrected in European regulations governing the tax treatment of mergers and reorganisations of companies between EU countries. It affects international corporate operations.

Detailed analysis PRO

This error correction affects Council Directive 2009/133/CE, concerning the common tax regime applicable to mergers, divisions, transfers of assets and exchanges of shares between companies of different EU Member States. The corrections are technical in nature and seek to ensure correct interpretation and application o…

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Full official title

CELEX:32009L0133R(03)

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Affected sectors

SMEs Technology

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

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