Netherlands - Merger Directive: Conceptual Clarity of the Term "Branch of Activity" Needed
- G.F. Boulogne; J. Gooijer
- European Taxation, 2013 (Volume 53), No 5
- 11 April 2013
This note examines a recent Dutch Supreme Court decision wherein the Court interpreted the phrase "independent part of an enterprise", which is the Netherlands equivalent to the phrase "branch of activity" under the Merger Directive (2009/133) and highlights certain conceptual difficulties with the "branch of activity" test.