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Kluwer International Tax Blog

DMC case

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Frederik Boulogne  (Lubbers, Boer & Douma; VU University Amsterdam)
Safeguarding the financial interests of the Member States under Article 8 of the EU Merger Directive and the pending Marc Lassus (C-421/16) and Finnish exit tax case (C-292/16)
August 15, 2017

The objective of the EU Merger Directive (“MD”) is to remove tax obstacles to cross-border restructuring operations while safeguarding the financial interests of the Member States.[1] In aligning…

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