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Europe Daily Bulletin No. 13415

24 May 2024
Contents Publication in full By article 25 / 31
BREACHES OF EU LAW / Taxation
European Commission refers Spain to court for failing to implement Merger Directive
Brussels, 23/05/2024 (Agence Europe)

On Thursday 23 May, the European Commission decided to refer Spain to the Court of Justice of the European Union for failure to correctly implement the taxation rules on company mergers (Directive 2009/133/EC).

This Directive harmonises the taxation rules for mergers, divisions, transfers of assets and exchanges of shares among companies throughout the internal market and EU Member States.

The Commission sent Spain a letter of formal notice in January 2019, followed by a reasoned opinion...

Contents

EP2024
SECURITY - DEFENCE - SPACE
SECTORAL POLICIES
ECONOMY - FINANCE - BUSINESS
EXTERNAL ACTION
SOCIAL AFFAIRS
BREACHES OF EU LAW
NEWS BRIEFS