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
- European Union
- I. Gordillo Fernández de Villavicencio
- European Taxation, 2013 (Volume 53), No 2/3
- 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.