Comment on Galeria Parque Nascente (Case C-438/18) regarding the deductibility of interest in the context of a neutral merger
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The work Comment on Galeria Parque Nascente (Case C-438/18) regarding the deductibility of interest in the context of a neutral merger represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Comment on Galeria Parque Nascente (Case C-438/18) regarding the deductibility of interest in the context of a neutral merger
Resource Information
The work Comment on Galeria Parque Nascente (Case C-438/18) regarding the deductibility of interest in the context of a neutral merger represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Comment on Galeria Parque Nascente (Case C-438/18) regarding the deductibility of interest in the context of a neutral merger
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of Comment on Galeria Parque Nascente (Case C-438/18) regarding the deductibility of interest in the context of a neutral mergerWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/BwWWUvuTYs8/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/BwWWUvuTYs8/">Comment on Galeria Parque Nascente (Case C-438/18) regarding the deductibility of interest in the context of a neutral merger</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>