The Resource De materiële fusie-eis in Europees perspectief

De materiële fusie-eis in Europees perspectief

Label
De materiële fusie-eis in Europees perspectief
Title
De materiële fusie-eis in Europees perspectief
Creator
Subject
Summary
The active business requirement from a European perspective. In this contribution the author discusses this requirement prescribed by Art. 14/2 (b) of the Individual Income Tax Act for both acquired and acquiring companies in a share exchange transaction and its compatibility with EC law, especially the anti-abuse clause in the Merger Directive and case law of the Court of Justice with respect to requirements for implementation. The author concludes that the said Court will probably, in the Leur-Bloem case (C-28/95), rule that the active business requirement is at least partially contradictory to EC law
Citation source
In: Weekblad voor fiscaal recht. - Deventer. - Vol. 124 (1995),
http://library.link/vocab/creatorName
Weber, D. (Dennis)
Geographic coverage
European Union
Language note
Dutch
http://library.link/vocab/subjectName
  • ECJ case law
  • anti-avoidance
  • merger
Label
De materiële fusie-eis in Europees perspectief
Instantiates
Publication
Label
De materiële fusie-eis in Europees perspectief
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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