'The Denkavit-Vitic-Voormeer case - EC Tax Review View 'The Denkavit-Vitic-Voormeer case by - EC Tax Review 'The Denkavit-Vitic-Voormeer case 6 1

Judgment of the European Court of Justice of 17 October 1996 and its consequences for some anti-abuse provisions introduced in Member States' legislation implementing the Merger Directive (90/434/EEC) and Parent-Subsidiary Directive (90/435/EEC)

EC Tax Review