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:
Statutes:
Jurisdiction:
European
Taxes – Other, Company
Updated: 04 October 2022; Ref: scu.463223
