On 23 july 1990 the council adopted directive 90 434 eec on a common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different member states the merger directive. Download citation eu mergers and exit taxes exit taxes hamper. As far as italy is concerned, a legislative decree has been issued, named decreto legislativo 19 settembre 1994 n. Directive 2009128ec on sustainable use of pesticides and its implementation ceureg forum xiv brno, 7 october 2010 laurent oger ecpa brno 07102010. Resource recovery for oil sands mine and processing plant operations april 2016 3 the ratio of cutoff total volume to bitumen in place tvbip 2 is defined as the minimum value for tvbip that would be used to determine the pit crest limits. The commission of the european communities, having regard to the treaty establishing the european economic community, having regard to council directive 89109eec of 21 december 1989 on the approximation of the laws of the member states relating to materials and articles intended to come into contact with foodstuffs 1, and in particular article 3 thereof, whereas article 2 of directive 89.
Council directive 801268eec on the approximation of the. Legislative texts directive 201490eu emsa european. That future commission directive, which is a specific directive under framework directive 89109eec, specifies a specific migration limit sml for the substance 2,2bis 4hydroxyphenyl. Directive 90 434 cee du conseil, du 23 juillet 1990, concernant le regime fiscal commun applicable aux fusions, scissions, apports dactifs et echanges dactions interessant des societes detats membres differents journal officiel n l 225 du 20081990 p. But there are some things to be said also in the field of direct taxes. Council directive 200556ec addresses the legislative and administrative issues associated with crossborder mergers. This revised directive follows several notices and discussions since the spring of 2005, including meetings with the cairp executive committee, the annual cairp seminars of 2005 and 2006 and the osb newsletter issues of july 2005, august 2006 and december 2006 as well as a communique released to all trustees in october 2006. The survey provides an overview of the implementation of the merger directive in. As part of this succession, the title pages of all existing ercb directives now carry the new aer logo. Commission directive 90 128eec of 23 february 1990 relating to plastic materials and articles intended to come into contact with foodstuffs official journal l 075, 21031990 pp. First big wave following the transposition of the directive 90 434 cee 1990 on the common system of taxation applicable to mergers, divisions, transfer of assets and exchanges of shares concerning companies of different member states at a time when only internal mergers of public limited liability companies were regulated.
Directive 201075eu of the european parliament and of the. This directive shall be applied in conjunction with the requirements imposed by other statutes, whether federal, provincialterritorial or municipal, to maintain adequate books and records and to. It applies to all sectors of activity, both public and private, except for specific public service activities, such as the armed forces, the police or certain civil protection services. Tax aspects of mergers and crossborder mergers econstor. Hydraulic integrity may 21, 20 effective june 17, 20, the energy resources conservation board ercb has been succeeded by the alberta energy regulator aer. Second commission directive 82 434 eec of 14 may 1982 on the. The term ec mark or ce mark appeared in this directive is out of date and has been officially replaced by term ce marking in 1993 in the ce marking directive 9368eec.
Directive 200519 amendment of directive 90434eec 1990 on. This document is meant purely as a documentation tool and the. Council directive 90 435eec of 23 july 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different member states, as amended by council directive 2003123ec of 22 decembrie 2003, implemented in title ii and title v of law no 5712003 regarding the fiscal code, as amended. Continuing education compliance information a nurse who holds an active arkansas license is required to complete certain continuing education requirements prior to licensure renewal. Directive 90 434 cee du conseil, du 23 juillet 1990, concernant le regime fiscal commun applicable aux fusions, scissions, apports dactifs et echanges dactions interessant des societes detats membres differents. Merger directive 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. Article8 transitionalprovisions the methods for the analysis of official samples of substances listed in group a of annex i to directive 9623ec, which satisfy the criteria set out in decisions 90 515eec, 93256 eec and 93257eec may be used for up to two years after this. Council directive of 21 may 1991 concerning urban waste water treatment 91271eec council directive 91271eec of 21 may 1991 european environment agency do something for our planet, print this page only if needed. Council directive 90434eec of 23 july 1990 on the common.
They cover ceramic articles directive 84500eec2, regenerated cellulose film 9310eec3 and plastics 90 128eec4 and others5,6,7,8. Its objective is to protect the environment from the. Pdf on sep 7, 2001, matthias rauterberg and others published the eu directive 90 270 on vduwork. Directive 200076ec of the european parliament and of the council of 4 december 2000 on the incineration of waste 8 oj l 332, 28. This directive shall apply to active implantable medical devices.
There is a specific question within the renewal application that will ask you to affirm that you have met the continuing education requirements during the 24. Directiva2006112 ce sistemultvavconsolidataro01062009. Council directive 90 435eec of 23 july 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries 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. Directive 200965ec of the european parliament and of the. 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 official journal l 225, 20081990 p. Council directive 85611eec of 20 december 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective invest ment in transferable securities ucits 2 oj l 375, 31. Directive 90 434 eec, as amended by the acts listed in annex ii, part a, is repealed, without prejudice to the obligations of the member states relating to the timelimits for transposition into national law and application of the directives set out in annex ii, part b. Objectivethis directive lays down minimum requirements for personal protective equipment ppe used by workers at work. Directive october 31, 2017 from epa administrator scott. Pdf harmonizing directions in the field of direct taxation. Some directives on the community level mainly in the tax area had to be amended in connection with the regulation no.
Oct 31, 2017 directive october 31, 2017 from epa administrator scott pruitt, strengthening and improving membership on epa federal advisory committees author. Council directive 90434eec of 23 july 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges. Council directive 91271eec of 21 may 1991 european. A liability assessment is an assessment conducted by a licensee or approval holder to estimate the cost to suspend, abandon, or reclaim a site. A number of specific directives have been adopted already. In accordance with council directive 9342eec, as amended, a sample from each batch of bulk andor finished product of the human blood derivative shall be tested by a state laboratory or a laboratory designated for that purpose by a member state. The guidelines for company taxation of 1990 sec 90 601 gave priority to three alreadypublished proposals, which were adopted later that year. Faca, technical backgrounds,government oversight, odacmo created date. This paper is intended to form a chapter in a book on eu taxation. The definitions of merger by acquisition and merger by the formation of a new company are taken from directive 90 434eec, which also covers mergers between companies from different member states and forms of company other than public limited liability companies.
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. However, most jurisdictions provide for transactions that more or less correspond to the forms described. Well logging is a process in which specialty tools are run down a borehole to take recordings at various depths of physical or chemical properties of the rocks and fluids penetrated or. This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents b council directive of 20 june 1990 on the approximation of the laws of the member states relating to active implantable medical devices 90 385eec oj l 189, 20. Directive 90219eec council directive 90219eec of 23 april 1990 on the contained use of genetically modified microorganisms oj no l 117 of 8. The first directive in the field of direct taxation was directive no.
Commission directive 90128eec of 23 february 1990 relating. Mar 19, 20 this directive shall be read in conjunction with directive 17, retention of documents by the trustee, and directive 5r4, estate funds and banking. Ce marking is currently required for many products sold in europe, yet many u. Control the pe turbochrom, totalchrom and accesschrom interfaces from ezchrom. France completes implementation of crossborder mergers. Survey of the implementation of council directive 90434eec.
Directive 90434eec of july 23, 1990, as amended by council directive. M1 commission directive 938eec of 15 march 1993 l 90 22 14. Merger directive council directive 90 434 eec of 23 july 1990 on the common system of taxation applicable to mergers. Study on the implementation of the tax merger directive. Decisions 90 515eec, 93256eec and 93257eec are repealed. But which do not provide for ce marking european parliament and council directive 9462ec of 20 december 1994 on. Annex i to the present directive regards determination of carbon dioxide emissions and fuel consumption of motor vehicles as defined under article 1. Among the specialists, when it comes to harmonizing in the tax field, it is more often talked about indirect taxes. Annex of directive 90 496eec is not uptodate and should be modified taking into account, among others, the lists of vitamins and minerals included in the recently adopted directives 200115ec on substances that may be added for specific nutritional purposes in foods for particular nutritional uses and 200246ec on food supplements. The chapter will deal with the different types of restructuring considered by the ec directive 90 434 eec on the taxation of mergers. Ce marking ce mark for active implantable medical devices.
But which do not provide for ce marking european parliament and council directive 9462ec of 20 december 1994. The objective of the merger directive is to remove fiscal obstacles to crossborder reorganisations. The following standards were utilized to meet the essential requirements of these. Directive 89656eec use of personal protective equipment. Corrigendum to council directive 200519ec 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.
Pursuant to sections 1ai, 1b, and 8 of executive order 662 of march 20, 2014 blocking property of additional persons contributing to the situation in ukraine the order and 31 c. The industrial emissions directive directive 201075eu of the european parliament and of the council of 24 november 2010 on industrial emissions integrated pollution prevention and control is a european union directive which commits european union member states to control and reduce the impact of industrial emissions on the environment. Directiva 2006112ce sistemul comun privind taxa pe. Community provisions transposition directive 90 434 eec merger by exchange of shares tax evasion or avoidance in case c2895, reference to the court under article 177 of the ec treaty by the gerechtshof te amsterdam for a preliminary ruling in the proceedings pending before that court between. Council directive 91271eec of 21 may 1991 concerning urban waste water trcatment,1 as amended by commission directive 98115ec of 27 february 1998 is a cornerstone of community legislation on water. Implementation of council directive 91271eec of 21 may 1991. Council directive 90 385eec of 20 june 1990 on the approximation of the. The merger directive only partially precludes exit taxation. Corrigendum to council directive 200519ec 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 oj l 58, 4.
Council directive 90 435eec of 23 july 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different member states official journal l 225, 20081990 p. Directive 89391eec osh framework directive sicurezza. For the purposes of this directive, the following definitions shall apply. Council directive 90434eec of 23 july 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares. Corrigendum to council directive 200519ec of 17 february. Definitionsdefinition of the term personal protective equipment. Contentspersonal protective equipment must be used when the risks cannot be avoided or sufficiently limited by technical means of collective protection or procedures of work organization. The commission of the european communities, having regard to the treaty establishing the european economic community, having regard to council directive.
Directive 200519 amendment of directive 90434eec 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and. Chapter 20, taxation of corporate reorganizations 3 the forms of reorganization are described below in general terms. Crossborder mergers, european financial and accounting journal, issn 1805 4846. Objectivethe aim of this directive is to introduce measures to encourage improvements in the safety and health of workers at work. A history of the tax package the principles and issues. Directive 90434ec sets the conditions for mergers, business investment. Directive 2009128ec on sustainable use of pesticides and. France completes implementation of crossborder mergers directive. Elite to take advantage of ezchrom software benefits while 6 dec 2011 agilent ezchrom elite the hardware andor software described in this document are furnished use, duplication or disclosure of software is. Directive 90434eec the merger directive as amended. No member state may refuse to grant ec typeapproval or national typeapproval in respect of a vehicle on grounds relating to its carbon dioxide emissions or its fuel consumption if the emission and consumption figures have been determined in.
664 925 1019 69 1055 981 770 527 1128 999 223 1244 1165 227 12 708 1529 1202 1416 1109 532 290 1264 264 283 164 842 1255 747 449 303 92 578 1127