Council of the European Union 25 May 2009, 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)

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European Union · · · Cited by 20 · 10-06-2009

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

10.6.2009

Official Journal of the European Union

L 145/36

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)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 93

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