rec_9

94/800/EC: Council Decision (of 22 December 1994) concerning the conclusion on behalf of the European Community, as regards matters within its competence, of the agreements reached in the Uruguay Round multilateral negotiations (1986-1994) · European Union

Whereas, in particular, the use of Articles 100 and 235 of the Treaty as legal bases for this Decision is justified to the extent that the Agreement establishing the World Trade Organization, including the Annexes thereto, affects Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States OJ No L 225, 20. 8. 1990, p. 1. , Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States OJ No L 225, 20. 8. 1990, p. 6. , which are based on Article 100 of the Treaty, and Council Regulation (EC) No 40/94 of 20 December 1993 on the Community trade mark OJ No L 11, 14. 1. 1994, p. 1. , which is based on Article 235 of the Treaty;

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.