The Resource Comment on Galeria Parque Nascente (Case C-438/18) regarding the deductibility of interest in the context of a neutral merger

Comment on Galeria Parque Nascente (Case C-438/18) regarding the deductibility of interest in the context of a neutral merger

Label
Comment on Galeria Parque Nascente (Case C-438/18) regarding the deductibility of interest in the context of a neutral merger
Title
Comment on Galeria Parque Nascente (Case C-438/18) regarding the deductibility of interest in the context of a neutral merger
Creator
Subject
Language
eng
Summary
This article examines the position taken by the ECJ in a case on the compatibility of the Merger Directive (2009/133) with a Portuguese provision preventing taxpayers from deducting interest on loans taken out to finance the acquisition of shares, upon the merger of the borrower with the target. In the authors' view, the ECJ's decision is contrary to previous case law and opens the door to a relevant restriction on operations covered by the Directive
Citation source
In: European taxation. - Amsterdam. - Vol. 60 (2020), no. 2-3 ; p. 76-84
http://library.link/vocab/creatorName
  • Romão, F
  • Duarte, C. Reis
  • Maurício, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • merger
  • Merger Directive
  • interest deduction
  • debt capital
  • fiscal neutrality
  • shares
Label
Comment on Galeria Parque Nascente (Case C-438/18) regarding the deductibility of interest in the context of a neutral merger
Instantiates
Publication
Label
Comment on Galeria Parque Nascente (Case C-438/18) regarding the deductibility of interest in the context of a neutral merger
Publication

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