haku: @author Wheeler, J. C. / yhteensä: 1
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| Tekijä: | Wheeler, J. C. |
| Otsikko: | What the merger directive does not say |
| Lehti: | European Taxation
1995 : VOL. 35:5, p. 142-146 |
| Asiasana: | EUROPEAN UNION MERGERS COMPANY TAXATION |
| Kieli: | eng |
| Tiivistelmä: | Since the adoption of the Merger Directive, much has been written about the rules it prescribes, but little has been written about the rules it does not prescribe. This is one of the issues examined in the IBFD's forthcoming Survey of the Implementation of EC Corporate Tax Directives. In this article, the author looks at the practical problems that arise from the missing rules. Directives adopted by the EC are curious legal phenomena. They have the force of law in all Member States and are intended to be applied in multitude of complex circumstances, yet their drafting often resembles more a statement of political intent than legislation enacted for the sophisticated legal system that make up the European Union. |
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