The Law Reports (Queen's Bench Division)
[1998] QB 182
[COURT OF JUSTICE OF THE EUROPEAN COMMUNITIES]
LEUR-BLOEM
v.
INSPECTEUR DER BELASTINGDIENST/ONDERNEMINGEN AMSTERDAM 2
(Case C-28/95)
1996 June 4;
Sept. 17;
1997 July 17
Sept. 17;
1997 July 17
President G. C. Rodríguez Iglesias Presidents of Chambers G. F. Mancini, J. C. Moitinho de Almeida, J. L. Murray and L. Sevon Judges C. N. Kakouris, P. J. G. Kapteyn, C. Gulmann, D. A. O. Edward, J.-P. Puissochet, G. Hirsch, P. Jann and H. Ragnemalm Advocate General F. G. Jacobs
European Court of Justice
— Reference to
— Jurisdiction
— Community Directive relating to merger of companies from different member states
— Member state enacting legislation to apply principles of Directive to domestic transactions
— Question on interpretation arising in domestic context
— Whether jurisdiction to give preliminary ruling on interpretation of Directive
—
E.C. Treaty (O.J. 1992 C.224, p. 6), art. 177
Company
— Shares
— Taxation
— Deferment of tax on merger by exchange of shares
— Refusal of tax benefit where avoidance of tax principal objective
— Determination of whether relevant exchange of shares and whether presumption of tax avoidance applying
—
Council Directive (90/434/E.E.C.), arts. 2(d), 11(1)(a)