Tribunal de Justicia de la Unión Europea

Fecha: 01-Jul-1990

(Request for a preliminary ruling from the Conseil d’État (France)) (Reference for a preliminary ruling— Direct taxation— Companies of different Member States— Common system of taxation— Merger by acquisition— Prior approval of the tax authority— Directive 90/434/EEC— Article11(1)(a)— Tax evasion or avoidance— Freedom of establishment) Summary— Jud...

Fecha: 02-Jul-1990

Marc Jacob v Ministre des Finances et des Comptes publics and Ministre des Finances et des Comptes publics v Marc Lassus (Requests for a preliminary ruling from the Conseil d’État (France)) (Reference for a preliminary ruling— Direct taxation— Freedom of establishment— Mergers, divisions, transfers of assets and exchanges of shares concerning compa...