Publications Office of the EU
Case C-438/18: Order of the Court (Eighth Chamber) of 15 July 2019 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Galeria Parque Nascente-Exploração de Espaços Comerciais SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States — Directive 90/434/EEC — Articles 4 and 11 — Directive 2009/133/EC — Articles 4 and 15 — ‘Reverse merger’ — Tax system leading to a situation whereby, in the event of a ‘reverse merger’, costs which are incurred by the parent company relating to a loan taken out by that parent company for the purchase of shares of the subsidiary acquiring the parent company and which are deductible for that parent company are considered non-deductible for that subsidiary)
Web Content Display (Global)
Publication Detail Actions Portlet
Publication Detail Portlet

Publication detail

Publication Viewer

Document viewer

Pop up window annotations