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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 2

Country:
European Union
Author:
I. Gordillo Fernández de Villavicencio
Issue:
European Taxation, 2013 (Volume 53), No 2/3
Published:
30 January 2013
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, which appeared in European Taxation 1 (2013), the author examined 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 proposed an alternative viewpoint. Part 2 tests this alternative approach against several examples.
 
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