Regimul fiscal comunitar al fuziunii, divizării, transferului sau schimbului de active
Taxation of division, transfer or exchange of assets within European Union

Summary/Abstract: The legal and economic environment managed by the European Union puts face- to -face two components of the legal tradition : state sovereignty and freedoms of movement. Community intervention through legislation - Directive on mergers - allows a reconciliation of company law in the member states and enhances freedom of movement within the common market. The Mergers Directive establishes a common legal regime for the movement of capital between companies and sets the tax treatment of legal operations, by requiring Member States a minimum of regulation in the area, subject to transposition. At the same time, the Directive 434/1990/EEC, as amended, consolidates the Statute for a European Company and the European Cooperative Society. Through this intervention, the free movement of capital is consolidated at the expense of state sovereignty. Economic and fiscal issues of capital movements allow the Union to intervene legally to balance the interests of taxpayers and Member States

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