Portugal - ECJ preliminary ruling on the concept of “valid commercial reasons”
EU direct tax group newsflashes ()
On 10 November 2011, the ECJ handed down its decision in Case C-126/10, Foggia, after a request for a preliminary ruling from the Portuguese Supreme Administrative Court (STA), concerning the interpretation of Article 11(1)(a) (currently: Article 15(1)(a)) of the Merger Directive. Read more about the case and an appeal made to it.
Explore recent editions of EU direct tax group newsflashes
October 2012
September 2012
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- Luxembourg - ECJ decision of 6 September 2012 (C – 380/11) - Reserve for the reduction of Net Wealth Tax charge
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- ECJ decides in Philips Electronics case (UK consortium group relief)
August 2012
Contacts
- Frank Engelen
- EU tax harmonisation initiative leader
- Tel: +31 (0)88 792 42 50
- Bob van der Made
- EUDTG Secretariat
- Tel: +31 (0)88 792 36 96
