Directive 9314cee du conseil, du 5 avril 1993, relative. The notion consumer in european private law ghent university. More generally, seven years after the adoption of the directive by the council and at the first major milestone in its practical application, this report describes the position on 15. The chapter will deal with the different types of restructuring considered by the ec directive 90434eec on the taxation of mergers. Directive 93eec and directive 199944ec of the european. Cross border mergers company law company law and cg.
Implementation plan for directive 91271eec concerning urban waste water treatment 4 1. The ce marking directive 9368eec ce marking association. We would like to show you a description here but the site wont allow us. The nato support and procurement agency nspa brings together natos logistics and procurement support activities in a single organisation, providing integrated multinational support solutions for nato allies and partners.
The scheme of the merger directive is to provide a deferral of taxation in certain situations involving i mergers, ii divisions, iii transfers of assets and iv exchange of shares. The changes outline requirements of the ce mark, to be attached to a product in order to illustrate a presumption of conformity to the relevant directives. Member states shall ensure that the only products intended for trade are those which have been. To fulfil its stated purpose, a coordinated ucits in the form of an fcp has to appoint a management company, in contrast to a coordinated ucits in a corporate form which can choose to be selfmanaged. Commission directive 200187ec amending annex i to council directive 91414eec concerning the placing of plant protection products on the market to include acibenzolarsmethyl, cyclanilide, ferric phosphate, pymetrozine and pyraflufenethyl as active substances. Ce marking is currently required for many products sold in europe, yet many u. European union merger law is a part of the law of the european union. Articles 1 and 2 of the seventh council directive of. Seventh council directive consolidated accounts of companies with limited liability 83349eec the directive coordinates national laws on consolidated i. B council directive 9342eec of 14 june 1993 concerning medical devices oj l 169, 12. Consolidated text food safety authority of ireland. The author notes various problems, including the fact that the forms of reorganization that qualify fo. Swedish crossborder reorganisations lund university.
Union or national merger control, where such transfers are likely to result in. Our policy towards the use of cookies techstreet, a clarivate analytics brand, uses cookies to improve your online experience. This institution has jurisdiction over concentrations that might or might not impede competition. It is a fully customerfunded agency, operating on a no profit. Council directive 93eec of 5 april 1993 on unfair terms in consumer contracts 1993. It is charged with regulating mergers between two or more entities in a corporate structure. Directive 200972ec of the european parliament and of the council. The directive has bound the old member states since it entered into force and the new member states from the date of their accession to the european union. The merger directive was incorporated into swedish law and came into force on 1 january. Raise of a threshold for entering into the vat system from 230,000 to 300,000 hrk from 1 january 2018. The european court of justice with its decision in case c28507 held that the double carryover basis requirement imposed under german law to accord tax free treatment to the shareholders of the target corporation in a eu crossborder transfer of shares violates the eu mergers directive and ec law. Introduction this document presents the steps romania is planning to take for the implementation of directive 91271eec concerning urban waste water treatment, the time schedule and costs. Directive 93 cee du conseil, du 5 avril 1993, concernant les clauses abusives dans les contrats conclus avec les consommateurs. Undertakings for collective investment in transferable.
In common with other new approach directives, the three medical device directives in place include provisions for mandatory ce marking of all products covered by them. Commission directive 200394ec the commission of the. No puedo rtm,ponilee uirn etne s arns con alguna mcomoaa es e ntr e todos. Official journal no page date m1 directive 9879ec of the european parliament and of the council of 27 october 1998 l 331 1 7. Annex xii of machinery directive 200642ec correlation table between machinery directive 200642ce and md 199837ce machinery directive 199837ec considerings of machinery directive 199837ce. There are three medical device directives in place, the directive of active implantable medical devices 90385eec, the medical devices directive 9342eec, and the directive of in vitro diagnostic medical devices 9879ec.
The eu tax merger directive, which has now been implemented in all 27 eu member states, allows entities to restructure their groups on a crossborder basis within the eu without negative tax consequences a feature that is clearly crucial in attaining the. Council directive 93eec of 5 april 1993 on unfair terms in consumer. Together with the fourth directive on the annual accounts of public limited liability companies, it belongs to the family of accounting directives formed by the. On 23 july 1990 the council adopted directive 90434eec 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.
Direttiva 93 cee del consiglio, del 5 aprile 1993, concernente le clausole abusive nei contratti stipulati con i consumatori. The directive 93 68eec details the specific changes to each individual directive in articles 2 to. Those principles and guidelines are set out in commission directive 956eec of june 1991 laying down the principles and guidelines of good manufacturing practice for medicinal products for human use3. The objective of the merger directive is to remove fiscal obstacles to crossborder reorganisations.
European commission competition mergers merger legislation. Commission regulation ec n 338494 of 21 december 1994 on the notifications, time limits and hearings provided for in council regulation eec n 406489 on the control of concentrations between undertakings oj l 377, 21. Council directive 90434eec of 23 july 1990 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of. Implementation of council directive 91271eec of 21 may. Directiva 93 privind clauzele abuzive in contractele incheiate cu consumatorii.
Member states shall ensure that the veterinary checks to be carried out on products of animal origin which are covered by the directives listed in annex a or by article 14 and which are intended for trade are no longer carried out at frontiers but are carried out in accordance with this directive. Council directive 93 eec of 5 april 1993 on unfair terms in consumer contracts. Council directive 89662eec concerning veterinary checks in intracommunity trade with a view to the completion of the internal market citation. Directiva 93cee a consiliului din 5 aprilie 1993 privind clauzele abuzive in contractele incheiate cu consumatorii. For the same reasons as above, these conclusions arc being published four years later than stipulated by the directive. Overview of the types of companies which are subject to the rules of the crossborder merger directive, as well as of the national authorities competent to issue a premerger certificate article 10, scrutinise the legality of a merger article 11 and register a merger article. Article contains the text of articles 1 and 2 of the seventh council directive of june 1983 on consolidated accounts 83349eec, which contain legal definitions of. Council directive 91414eec concerning the placing of. European union abuse under the merger directive ibfd. The merger directive does not include transitional rules that would apply only to certain member states. Directive 200965ec of the european parliament and of the. Seventh council directive consolidated accounts of. State pursuant to council directive 936eec of 15 march 1993 on the capital. Two tax rates in force instead of three tax rates 25% and % from 1 january 2017.
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