Hearings
European Union
17 Jul 1997 (Case C-28/95); [1998] QB 182; [1998] 2 WLR 27; EU:C:1997:369, ECJ
Leur-Bloem v Inspecteur der Belastingdienst/Ondernemingen Amsterdam 2
Subject Matter
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/EEC), arts 2(d), 11(1)(a)
[1998] QB 182; [1998] 2 WLR 27
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 — EC Treaty, art 177