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European Union - Applying the Merger Directive beyond Its Scope in Third-Country Scenarios: An Alternative Approach to A Oy (Case C-48/11) – Part 1

European Union
I. Gordillo Fernández de Villavicencio
European Taxation, 2013 (Volume 53), No 1
12 December 2012
This article examines the appropriateness of an expansive application of the Merger Directive to comply with EU law in third-country scenarios. In Part 1, the author examines the ECJ’s “predominant freedom” approach applied in A Oy (Case C-48/11) and its shortcomings in the context of business acquisitions and reorganizations. As a result, the author proposes an alternative viewpoint. Part 2, to be published in European Taxation 2/3 (2013), tests this alternative approach against several examples.
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