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Document 82005DK0803(01)
Østre Landsret, udskrift af 03/08/2005
Hans Markus Kofoed / Skatteministeriet
Østre Landsret, udskrift af 03/08/2005
Hans Markus Kofoed / Skatteministeriet
EEC - Harmonisation of legislation; - Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States – Council Directive 90/434/EEC – Merger via exchanges of shares - Concept - Expression, at the time of concluding the agreement on the exchange of shares, of the joint intention of the participants, not legally binding, to vote at the first general meeting of the acquiring company to pay a dividend in excess of 10% of the value of the shares transferred to the acquiring company and actually paying said dividend - Inclusion - Request for interpretation
DK - Lov om beskatning af fortjeneste ved afståelse af aktier m.v., jfr. lovbekendtgørelse nr. , §