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:
Statutes:
Jurisdiction:
European
Corporation Tax
Updated: 16 September 2022; Ref: scu.167455