OrbitaxPreliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
|Approved Changes|Netherlands-European Union
On 11 July 2008, a preliminary ruling was requested from the European Court of Justice (ECJ) by the Netherlands Supreme Court (Hoge Raad der Nederlanden) on the interpretation of the Merger Directive 90/434/EEC (Directive) in connection with a scheme designed to avoid the property transfer tax in the Netherlands.
(a) Background. Under Art. 3.55 of the Income Tax La…
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