Introduction to European Tax Law on Direct Taxation
3. Aufl. 2012
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S. 151V. The Merger Directive
Legal Basis: Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (codified version), OJ L 310 of .
Literature: Bezzina, The Treatment of Losses under the EC Merger Directive 1990, ET 2002, p. 57; Vinther/Werlauff, Community Law and the Independent Business as Interpreted by the ECJ in Andersen & Jensen ApS, ET 2002, p. 441; Schön, Tax Issues and Constraints on Reorganizations and Reincorporations in the European Union, TNI 2004, p. 197; Thömmes, EC Law Aspects of the Transfer of Seat of an SE, ET 2004, p. 22; Thömmes, Commentary on the Merger Directive, in Thömmes/Fuks (eds.) EC Corporate Tax Law, 28th suppl. (December 2004); Benecke, Vereinbarkeit der sogenannte doppelten Buchwertverknüpfung über die Grenze mit den Bestimmungen der Fusionsrichtlinie, IStR 2005, p. 283; Benecke/Schnitger, Final Amendements to the Merger Directive: Avoidance of Economic Double Taxation and Application to Hybr...