European Economic and Social Committee 22 October 2008, Opinion of the European Economic and Social Committee on the Proposal for a Council Directive on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (Codified version) COM(2008) 492 final — 2008/0158 CNS

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