Council Directive 2009/55/EC of 25 May 2009 on tax exemptions applicable to the p... (32009L0055)
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Council Directive 2009/55/EC of 25 May 2009 on tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals (Codified version)
- COUNCIL DIRECTIVE
- 2009/55/EC
- of 25 May 2009
- on tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals
- (Codified version)
- CHAPTER I
- GENERAL PROVISIONS
- Article 1
- Scope
- Article 2
- Conditions relating to property
- Article 3
- Introduction conditions
- Article 4
- Obligations subsequent to introduction
- Article 5
- Specific conditions for certain types of property
- Article 6
- General rules for determining residence
- CHAPTER II
- INTRODUCTION OF PERSONAL PROPERTY IN CONNECTION WITH A TRANSFER OF NORMAL RESIDENCE
- Article 7
- CHAPTER III
- INTRODUCTION OF PERSONAL PROPERTY IN CONNECTION WITH THE FURNISHING OR RELINQUISHMENT OF A SECONDARY RESIDENCE
- Article 8
- CHAPTER IV
- INTRODUCTION OF PROPERTY ON MARRIAGE
- Article 9
- CHAPTER V
- INTRODUCTION OF THE PERSONAL PROPERTY OF A DECEASED PERSON, ACQUIRED BY INHERITANCE
- Article 10
- CHAPTER VI
- FINAL PROVISIONS
- Article 11
- Article 12
- Article 13
- Article 14
- Article 15
- ANNEX I
- PART A
- PART B
- ANNEX II
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