CFE - Opinion Statement ECJ-TF 3/2014 of the CFE on the decision of the European Court of Justice of 23 January 2014 in DMC (Case C-164/12), concerning taxation of unrealized gains upon a reorganization within the European Union
- CFE ECJ Task Force
- European Taxation, 2015 (Volume 55), No 2/3
- 22 January 2015
This is an Opinion Statement prepared by the ECJ Task Force of the CFE on the ECJ decision in DMC (Case C-164/12), submitted to the European Court of Justice, the European Commission and the EU Council in December 2014.