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) – National legislation under which authorisation must be obtained for the grant of tax advantages – Application for authorisation to be made at least 30 days before the proposed operation is effected
Citations:
[2012] EUECJ C-603/10
Links:
Jurisdiction:
European
European
Updated: 05 November 2022; Ref: scu.465019
