Vienetų reorganizavimo ar perleidimo metu kylančių klausimų sprendimas atsižvelgiant į Europos Sąjungos Teisingumo Teismo praktiką ; Addressing issues of entity reorganizations and transfers in accordance with the practice of the Court of Justice of the European Union

Abstract

The author of the article, seeking to address some issues rising in the case of reorganizations or transfers, analyses the practice of the Court of Justice of the European Union in interpreting the provisions of the Council Directive of 23 July 1990 90/434/EEC on a common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (as amended).