ECJ Approximation of laws – Directive 90/434/EEC – Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States – Article 11(1)(a) – Valid commercial reasons – Restructuring or rationalisation of the activities of companies participating in operations – Definition
Judges:
M. Safjan, P
Citations:
C-126/10, [2011] EUECJ C-126/10
Links:
Statutes:
Jurisdiction:
England and Wales
European, Corporation Tax
Updated: 26 September 2022; Ref: scu.448347