ECJ Approximation of laws – Directive 90/434/EEC – Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States – Article 11(1)(a) – National legislation under which authorisation must be obtained for the grant of tax advantages – Application for authorisation to be made at … Continue reading Pelati v Republika Slovenija: ECJ 18 Oct 2012
ECJ Approximation of laws – Directive 90/434/EEC – Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States – Article 11(1)(a) – Valid commercial reasons – Restructuring or rationalisation of the activities of companies participating in operations – Definition Judges: M. Safjan, P Citations: … Continue reading Foggia-Sociedade Gestora De Participacoes Sociais (Taxation): ECJ 10 Nov 2011
ECJ Approximation of laws – Directive 90/434/EEC – Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares – Transfer of assets or of a branch of activity – Meaning Judges: P. Jann P Citations: C-43/00, [2002] EUECJ C-43/00 Links: Bailii Statutes: Directive 90/434/EEC Jurisdiction: European Corporation Tax Updated: 16 … Continue reading Andersen og Jensen v Skatteministeriet: ECJ 15 Jan 2002
ECJ (Judgment) Reference for a preliminary ruling – Direct taxation – Companies of different Member States – Common system of taxation – Merger by acquisition – Prior approval of the tax authority – Directive 90/434/EEC – Article 11(1)(a) – Tax evasion or avoidance – Freedom of establishment Citations: ECLI:EU:C:2017:177, [2017] EUECJ C-14/16 Links: Bailii Jurisdiction: … Continue reading Euro Park Service v Ministre des Finances et des Comptes publics: ECJ 8 Mar 2017
