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Tax avoidance

Clause against tax evasion - how to apply it in the case of a merger and division of companies and the exchange of shares?

9 June 2017
Piotr WYRWA
Today, I would like you to become acquainted with the judgement of the CJEU and I would like to answer the question on how to apply the tax avoidance clause in case of a merger and division of companies and the exchange of shares.