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Preamble
Recitals 11
Article 1
Chapter I - Division by acquisition (Article 2-20) 19
Chapter II - Division by the formation of new companies (Article 21-22) 2
Chapter III - Division under the supervision of a judicial authority (Article 23) 1
Chapter IV - Other operations treated as divisions (Article 24-25) 2
- Article 24
- Article 25
Chapter V - Final provisions (Article 26-27) 2
Amending acts 4

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New version applies from 20/07/2017 — introduced by Directive (EU) 2017/1132. 39 provisions change. Article 24 is deleted from 20/07/2017.

View as of 20/07/2017 What changes

Article 24

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Where, in the case of one of the operations specified in Article 1, the laws of a Member State permit the cash payment to exceed 10 %, Chapters I, II and III shall apply.

Official text · consolidated version 02/07/2014 (no longer in force) Open full page ↗

Metadata

Not in force since 19/07/2017

↻ Amendments (0)

1 of the 1 later versions carry the same text as the version before (re-issued on a consolidation date); they are listed but not counted.

07/12/2007 current no text change by Directive 2007/63/EC
22/12/1982 first version in the database