Andersen og Jensen v Skatteministeriet: ECJ 15 Jan 2002

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 September 2022; Ref: scu.167455