H&I 2023/136
Banca A. Domestic reorganization does not fall within scope Merger Directive. Court of Justice
CJ 27-04-2023, C-827/21 (Uitspraak), m.nt. Edwin Thomas (Banca A (Application de la directive fusion dans une situation interne))
- Instantie
Court of Justice of the European Union
- Datum
27 april 2023
- Zaaknummer
C-827/21
- Noot
Edwin Thomas
- Roepnaam
Banca A (Application de la directive fusion dans une situation interne)
- JCDI
JCDI:ADS702980:1
- Vakgebied(en)
Europees belastingrecht / Richtlijnen EU
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 27‑04‑2023
- Wetingang
Council directive 2009/133/EC Article 7
Essentie
Judgment of the Court of Justice in the case Banca A. EU law does not require a national court to interpret, in accordance with the Merger Directive 2009/133/EC, a provision of national law applicable to a purely internal merger of two undertakings, each having their head office in the same Member State, provided that that operation does not fall within the scope of that directive. The Court declares that the Court has no jurisdiction to answer the questions referred for a preliminary ruling on the interpretation of Directive 2009/133 since, first, the facts of the dispute in ... Verder lezen? Log in om dit document te bekijken.