Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the ... (32008L0007)
INHALT
Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital
- COUNCIL DIRECTIVE
- 2008/7/EC
- of 12 February 2008
- concerning indirect taxes on the raising of capital
- CHAPTER I
- SUBJECT MATTER AND SCOPE
- Article 1
- Subject matter
- Article 2
- Capital company
- Article 3
- Contributions of capital
- Article 4
- Restructuring operations
- CHAPTER II
- GENERAL PROVISIONS
- Article 5
- Transactions not subject to indirect tax
- Article 6
- Duties and value added tax
- CHAPTER III
- SPECIAL PROVISIONS
- Article 7
- Levying of capital duty in certain Member States
- Article 8
- Rate of capital duty
- Article 9
- Exclusion of certain entities from the scope of application
- Article 10
- Transactions subject to capital duty and distribution of taxing rights
- Article 11
- Basis of assessment for capital duty
- Article 12
- Exclusion from the basis of assessment for capital duty
- Article 13
- Exemption of contributions of capital to certain capital companies
- Article 14
- Derogation procedure
- CHAPTER IV
- FINAL PROVISIONS
- Article 15
- Transposition
- Article 16
- Repeal
- Article 17
- Review
- Article 18
- Entry into force
- Article 19
- Addressees
- ANNEX I
- LIST OF COMPANIES REFERRED TO IN ARTICLE 2(1)(A)
- ANNEX II
- PART A
- PART B
- ANNEX III
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