La creación de un régimen de neutralidad fiscal para las operaciones transfronterizas de reorganización empresarial

Documentos citados

• Margarete Block v Finanzamt Kaufbeuren.
• Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
• Amurta SGPS v Inspecteur van de Belastingdienst/Amsterdam.
• Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).
• X AB y Y AB contra Riksskatteverket.



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• Comisión de las Comunidades Europeas contra República Helénica.
• Petri Manninen.
• Staatssecretaris van Financiën v Orange European Smallcap Fund NV.
• Mark Kerckhaert and Bernadette Morres v Belgische Staat.
• Banco Bilbao Vizcaya Argentaria SA v Administración General del Estado.
• Jacques Damseaux v Belgian State.
• Columbus Container Services BVBA & Co. v Finanzamt Bielefeld-Innenstadt.
• Commission of the European Communities v Kingdom of Belgium.
• 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)
• Council Directive 2006/98/EC of 20 November 2006 adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania
• Consolidated version of the Treaty establishing the European Atomic Energy Community
• Directive 2005/56/EC of the European Parliament and of the Council of 26 October 2005 on cross-border mergers of limited liability companies (Text with EEA relevance)
• Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
• Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
• Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE)
• Council Directive of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC)
• Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE)
• Council Directive 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 (90/434/EEC)
• Council Directive of 17 July 1969 concerning indirect taxes on the raising of capital (69/335/EEC)
• Consolidated version of the Treaty on the Functioning of the European Union 2016/C 202/01
• Council Directive 2003/123/EC of 22 December 2003 amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
• Tratado de la Unión Europea
• Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments
• 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
• Treaty establishing the European Community