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Case C-126/10: Judgment of the Court (Fifth Chamber) of 10 November 2011 (reference for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — FOGGIA — Sociedade Gestora de Participações Sociais SA v Secretário de Estado dos Assuntos Fiscais (Approximation of laws — Directive 90/434/EEC — Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States — Article 11(1)(a) — Valid commercial reasons — Restructuring or rationalisation of the activities of companies participating in operations — Definition)
- CELEX number:
- 62010CA0126
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 10/11/2011
- Number of pages:
- 1
Judgment of the Court (Fifth Chamber) of 10 November 2011.
Foggia - Sociedade Gestora de Participações Sociais SA v Secretário de Estado dos Assuntos Fiscais.
Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal.
Approximation of laws - Directive 90/434/EEC - Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States - Article 11(1)(a) - Valid commercial reasons - Restructuring or rationalisation of the activities of companies participating in operations - Definition.
Case C-126/10.
ECLI identifier: ECLI:EU:C:2011:718
- CELEX number:
- 62010CJ0126
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 10/11/2011
Case C-126/10: Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 10 March 2010 — FOGGIA — Sociedade Gestora de Participações Sociais, SA v Secretário de Estado dos Assuntos Fiscais
- CELEX number:
- 62010CN0126
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 10/03/2010
- Number of pages:
- 1
Domain: All, CELEX number: 62010C?0126, Search language: English