Traduction de «Fusion texte » (Français → Anglais) :

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)

EUROPA - EU law and publications - EUR-Lex - EUR-Lex - 02005L0056-20140702 - EN - 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)

The new merged version would read: [English] The French version of the following provisions are amended by replacing the expression ``sans surveillance'' with the expression ``sans escorte''.

The text agreed provides for the possibility for Member States to apply certain provisions and formalities applying to domestic mergers to transnational mergers in a manner which takes into account the cross-border nature of such mergers.

This has been achieved through the adoption in July 1990 of three proposals for abolishing such double taxation,2 supplemented by two proposals for Directives which should be adopted by the Council by the end of the Portuguese Presidency; 3 1 COM(90) 601 final. 2 The "parent companies and subsidiaries" Directive abolishing withholding taxes on dividends; the "mergers" Directive abolishing double taxation in the case of mergers, divisions, transfers of assets and exchanges of shares; a Community arbitration convention. 3 Directive on the abolition of withholding taxes on interest and royalty payments between parent companies and their s ...[+++]ubsidiaries; Directive concerning arrangements for the taking into account by enterprises of the losses of their permanent establishments and subsidiaries situated in other Member States.

The legislation should clearly establish the minimum threshold for applying a public interest test when approving any merger, regardless of the minister or the government of the day, and we suggest a legislative provision along the lines of the proposal included in our brief.