The Resource A proposal to expand and improve article 6 of the EU Merger Directive

A proposal to expand and improve article 6 of the EU Merger Directive

Label
A proposal to expand and improve article 6 of the EU Merger Directive
Title
A proposal to expand and improve article 6 of the EU Merger Directive
Creator
Subject
Language
eng
Summary
The European Court of Justice (ECJ's) judgment in A Oy (C-123/11) has created a rule for transferring losses cross-border, whereas the Merger Directive provides only for the takeover of losses in a domestic situation. This contribution contains a proposal for expanding and improving Article 6 of the Directive, not only to bridge the gap between what is possible under primary EU law and what is possible under secondary EU law, but also by providing solutions that are designed to attain the objectives of the Merger Directive as far as possible, irrespective of national law
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 42 (2014),
http://library.link/vocab/creatorName
Boulogne, G.F
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • Merger Directive
  • fundamental freedoms
  • cross-border loss relief
Label
A proposal to expand and improve article 6 of the EU Merger Directive
Instantiates
Publication
Label
A proposal to expand and improve article 6 of the EU Merger Directive
Publication

Library Locations

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      52.37366609999999 4.9336932
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