OrbitaxSupreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
|Approved Changes|Netherlands; European Union
On 30 November 2012, the Dutch Supreme Court (Hoge Raad der Nederlanden) gave its decision in X Management BV v. the Tax Administration (Case No. 11/00167; LJN: BV 7390) on the application of the business merger facility to a contribution to a newly established subsidiary followed by subsequent contribution to a newly established daughter company of all of the assets except …
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