Proceedings brought by A Oy.

Core Citations

WORK EXPRESSION OF

• Proceedings brought by A Oy.

This document cites

• Staatssecretaris van Financiën v L.A.C. van Putten and Others.
• The Commissioners for Her Majesty's Revenue & Customs v Philips Electronics UK Ltd.
• Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (codified version)
• Directive 2005/56/EC of the European Parliament and of the Council of 26 October 2005 on cross-border mergers of limited liability companies (Text with EEA relevance)
• Council Directive of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (90/434/EEC)