Euro Park Service v Ministre des Finances et des Comptes publics: ECJ 8 Mar 2017

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:

European

European

Updated: 23 March 2022; Ref: scu.580701