Finland – AG Kokott’s Opinion in A Oy (C-123/11) on cross-border mergers and loss utilization
EU direct tax group newsflashes ()
According to AG Kokott‟s Opinion in A Oy (C-123/11) of 19 July 2012, neither the Merger Directive nor the freedom of establishment of Article 49 TFEU precludes the Finnish measures denying the transfer of tax losses generated by a Swedish subsidiary to its Finnish parent company in case of a cross-border merger.
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October 2012
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- Belgium: AG opinion in the case regarding Notional Interest Deduction regime (Argenta Spaarbank NV C-350/11)
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- Frank Engelen
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- Tel: +31 (0)88 792 42 50
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- EUDTG Secretariat
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