Veronsaajien oikeudenvalvontayksikko v A Oy: ECJ 19 Jul 2012

ECJ Direct taxation – Freedom of establishment – Free movement of capital – EEA Agreement – Articles 31 and 40 – Directive 2009/133/EC – Scope – Exchange of shares between a company established in a Member State and a company established in a third State party to the EEA Agreement – Refusal of a tax advantage – Agreement on mutual administrative assistance in the field of taxation

Judges:

Lenaerts, P

Citations:

C-48/11, [2012] EUECJ C-48/11

Links:

Bailii

Statutes:

Directive 2009/133/EC 31 40

Jurisdiction:

European

Taxes – Other, Company

Updated: 04 October 2022; Ref: scu.463223