The Resource CJEU examines 'deferred taxation' under the Merger Directive and the freedom of establishment

CJEU examines 'deferred taxation' under the Merger Directive and the freedom of establishment

Label
CJEU examines 'deferred taxation' under the Merger Directive and the freedom of establishment
Title
CJEU examines 'deferred taxation' under the Merger Directive and the freedom of establishment
Creator
Subject
Language
eng
Summary
In this article, the author discusses the Marc Jacob judgment, in which the Court of Justice of the European Union considered whether French rules on taxing an exchange of shares, in particular rules on deferred taxation, were compatible with the EU Merger Directive and the freedom of establishment
Citation source
In: Tax notes international. - Falls Church. - Vol. 92 (2018), no. 10 ; p. 981-987
http://library.link/vocab/creatorName
O'Shea, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • share exchange
  • deferred tax
  • Merger Directive
  • fundamental freedoms
  • capital gains
Label
CJEU examines 'deferred taxation' under the Merger Directive and the freedom of establishment
Instantiates
Publication
Label
CJEU examines 'deferred taxation' under the Merger Directive and the freedom of establishment
Publication

Library Locations

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