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Zwijnenburg case: ECJ protects tax payer against to far fetching interpretation of anti-abuse provisions

  • NautaDutilh
  • -
  • Belgium, European Union, Netherlands
  • -
  • June 4 2010

On 20 May 2010, the European Court of Justice ("ECJ") issued a ruling in the Modehuis A Zwijnenburg BV case regarding the application of the anti-abuse provision of the Tax Merger Directive

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