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:
Jurisdiction:
European
European
Updated: 23 March 2022; Ref: scu.580701