(Opinion) Reference for a preliminary ruling – State aid – Material selectivity – Absence – General availability criterion – General measure – Terms of reference – Comparability – Justification based on the nature or general scheme of the reference framework – Tax advantage – Tax on real estate acquisitions – Exemption for conversion transactions within a group of companies – Condition of participation of at least 95% in the share capital of participating companies – Periods of holding of five years before and after transformation operation
Citations:
C-374/17, [2018] EUECJ C-374/17 – O
Links:
Jurisdiction:
European
Taxes – Other
Updated: 27 April 2022; Ref: scu.622609