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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

Country:
CFE
Author:
CFE ECJ Task Force
Issue:
European Taxation, 2015 (Volume 55), No 2/3
Published:
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.
 
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