On 23 November 2017, a judgment was issued from the Court of Justice of the European Union (CJEU) concerning Finland's treatment of the transfer of a Finnish corporation's permanent establishment in another Member State and whether the treatment violates EU law in relation to the freedom of establishment (Article 49 TFEU) and the EU Mergers Directive (Council Directive 90/434/EEC).
The case involved a Finnish resident company that transferred a permanent establishment in Austria to an Austr…