The Resource Final losses in respect of cross-border mergers : Memira (Case C-607/17) and Holmen (Case C-608/17)

Final losses in respect of cross-border mergers : Memira (Case C-607/17) and Holmen (Case C-608/17)

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Final losses in respect of cross-border mergers : Memira (Case C-607/17) and Holmen (Case C-608/17)
Title
Final losses in respect of cross-border mergers : Memira (Case C-607/17) and Holmen (Case C-608/17)
Creator
Subject
Language
eng
Summary
The author, in this article, examines the ECJ decisions in Memira Holding (Case C-607/03) and Holmen (Case C-608/17), which address whether a cross-border merger and a (proposed) liquidation resulted in "final losses" that, on the basis of the Marks & Spencer (Case C-446/03) doctrine, could be transferred to a parent company in another EU Member State. The author examines the relevance of the decisions to the taxation of cross-border mergers and liquidations against the background of the Merger Directive (2009/133)
Citation source
In: European taxation. - Amsterdam. - Vol. 60 (2020), no. 2-3 ; p. 53-61
http://library.link/vocab/creatorName
Broek, H. van den
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • losses
  • cross-border merger
  • liquidation
  • Merger Directive
  • Marks & Spencer case
Label
Final losses in respect of cross-border mergers : Memira (Case C-607/17) and Holmen (Case C-608/17)
Instantiates
Publication
Label
Final losses in respect of cross-border mergers : Memira (Case C-607/17) and Holmen (Case C-608/17)
Publication

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