search query: @author Liebman, H. M. / total: 5
reference: 2 / 5
| Author: | Liebman, H. M. |
| Title: | European Union: Ruling on merger directive |
| Journal: | European Taxation
1997 : DEC, VOL. 37:12, p. 462-463 |
| Index terms: | EUROPEAN UNION MERGERS LEGISLATION |
| Language: | eng |
| Abstract: | The European Court of Justice (the European Court) has handed down its first decision concerning the EC Merger (Tax) Directive interpretation. The case actually sets out two very important principles, one concerning the European Court's own jurisdiction to interpret EC Member State law and the second concerning the scope of the anti-abuse provision of Article 11 of the Directive. |
SCIMA