Übersetzung für "Merger directive" in Deutsch

In consequence, the previous proposal amending the Merger Directive is being withdrawn.

The Commission to propose a revision of the Merger Directive.

This Article comprises ten paragraphs amending the Merger Directive.

The transposition of the Merger Directive should enable the removal of tax obstacles to cross-border business reorganisations.

The Committee wholeheartedly supports the proposals to amend the Merger Directive drawn up by the European Commission.

This new proposal tries to amend the Merger Directive to reduce instances of international double taxation when industries enter business restructurings in which companies of different Member States are involved.

The Commissioner's notions that for the application of the Merger Directive, it would first be necessary to set up a company in another country in order to merge with it are bureaucratic and absurd.

In the past, the Council has adopted several measures to make it easier to carry out cross-border economic activities in the Community, including the Parent-Subsidiary Directive, the Merger Directive and the Interest and Royalties Directive.

On that basis, following on from Commission proposals which originated in the late 1960s, three measures - two directives and a convention - were finally adopted in July 1990 [the Merger Directive 90/434/EEC, the Parent-Subsidiary Directive 90/435/EEC and the Arbitration Convention 90/436/EEC].

The possibility to use the SE form as a means to conduct a cross-border merger was considered an important driver until the entry into force of the Cross-border Merger Directive.

In consequence, it has been argued that the Merger Directive does not cover the conversion of a branch into a subsidiary.

The proposed amendment made the concept of holding in the Merger Directive consistent with that of the Parent-Subsidiary Directive (see also paragraphs 24 and 25 below).

Their success requires among other factors that the benefits of the Merger Directive be applicable to them.

As a result, the aim of improving the coverage of the Merger Directive is achieved in this current proposal by proposing the extension of the list of entities annexed to the Directive, to cover new named legal types.

Member States shall require that the depositaries of the merging UCITS and of the receiving UCITS verify the conformity of the common draft terms of merger with this Directive and the fund rules or instruments of incorporation of their respective UCITS.

Where the merger directive applies, specific transfer taxes arising on cross-border restructuring operations (notably on immovable property) should be included in the Capital Duty Directive [69/335/EEC and 85/303/EEC].

The Merger Directive will include a new title concerning the provisions necessary to grant tax deferral and to safeguard the financial interests of the Member States in cases where a European Company (SE) or a European Cooperative Society (SCE) transfers its registered office from one Member State to another.

In a recent judgement [6], the Court of Justice has clarified that in order to be covered by the Merger Directive a transfer of assets must encompass all the assets and liabilities relating to a branch of activity in their entirety.

Article 4 of the Merger Directive as cross-referenced by Article 9 provides that no taxes on capital gains may be levied at the transferee company level as a result of a transfer of assets.

For the purposes of this Directive, ‘merger by the formation of a new company’ shall mean the operation whereby several companies are wound up without going into liquidation and transfer to a company that they set up all their assets and liabilities in exchange for the issue to their shareholders of shares in the new company and a cash payment, if any, not exceeding 10 % of the nominal value of the shares so issued or, where they have no nominal value, of their accounting par value.