The Resource Applying the Merger Directive beyond its scope in third-country scenarios : an alternative approach to A Oy (case C-48/11) - Part 1

Applying the Merger Directive beyond its scope in third-country scenarios : an alternative approach to A Oy (case C-48/11) - Part 1

Label
Applying the Merger Directive beyond its scope in third-country scenarios : an alternative approach to A Oy (case C-48/11) - Part 1
Title
Applying the Merger Directive beyond its scope in third-country scenarios : an alternative approach to A Oy (case C-48/11) - Part 1
Creator
Subject
Language
eng
Summary
This article examines the appropriateness of an expansive application of the Merger Directive to comply with EU law in third-country scenarios. In this Part 1, the author examines the ECJ's "predominant freedom" approach applied in A Oy (Case C-48/11) and its shortcomings in the context of business acquisitions and reorganizations. As a result, the author proposes an alternative viewpoint. Part 2, to be published in European Taxation 2/3 (2013), tests this alternative approach against several examples
Citation source
In: European taxation. - Amsterdam. - Vol. 53 (2013),
http://library.link/vocab/creatorName
Gordillo Fernández de Villavicencio, I
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • Merger Directive
  • fundamental freedoms
  • acquisition
  • reorganization
  • third countries (EU)
Label
Applying the Merger Directive beyond its scope in third-country scenarios : an alternative approach to A Oy (case C-48/11) - Part 1
Instantiates
Publication
Label
Applying the Merger Directive beyond its scope in third-country scenarios : an alternative approach to A Oy (case C-48/11) - Part 1
Publication

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