Community law and the independent business as interpreted by the ECJ in Andersen & Jensen APS

Journal
Author
Vinther, N.; Werlauff, E.
Country
European Union
Published Date
Issue
European Taxation 2002 (Volume 42), No. 10
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Commentary on the ECJ decision, which addresses the tax-neutral transfer of assets under the EC Merger Directive.