| Source: | All England Reporter |
| Publisher Citation: | [2008] All ER (D) 142 (Dec) |
| Court: | Court of Justice of the European Communities (First Chamber) |
| Judge: | Judges Tizzano (President of the Chamber), Jann (Rapporteur), Borg Barthet, Levits and Kasel |
| Judgment Dates: | 11 December 2008 |
Catchwords
European community - Taxation - Internal taxes - Cross-border exchange of shares - National decision to tax exchange of shares - Domestic court unable to determine whether exchange of shares taxable - Court seeking preliminary ruling from European Court of Justice on provision concerning common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares - Council Directive (EEC) 90/434, arts 8(1) and 8(2).
The Case
European community Taxation. European Court of Justice: A preliminary ruling was given in respect of the way in which arts8(1) and 8(2) of Council Directive (EEC) 90-434 (on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different member states) was to be interpreted.
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