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Document C2002/084/32
Judgment of the Court (Fifth Chamber) 15 January 2002 in Case C-43/00 (Reference for a preliminary ruling from the Vestre Landsret): Andersen og Jensen ApS v Skatteministeriet (Approximation of laws — Directive 90/434/EEC — Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares — Transfer of assets or of a branch of activity — Meaning)
Judgment of the Court (Fifth Chamber) 15 January 2002 in Case C-43/00 (Reference for a preliminary ruling from the Vestre Landsret): Andersen og Jensen ApS v Skatteministeriet (Approximation of laws — Directive 90/434/EEC — Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares — Transfer of assets or of a branch of activity — Meaning)
Judgment of the Court (Fifth Chamber) 15 January 2002 in Case C-43/00 (Reference for a preliminary ruling from the Vestre Landsret): Andersen og Jensen ApS v Skatteministeriet (Approximation of laws — Directive 90/434/EEC — Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares — Transfer of assets or of a branch of activity — Meaning)
OJ C 84, 6.4.2002, p. 20–21
(ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)