European Union: The treatment of losses under the EC Merger Directive 1990

• Autores: Juanita Bezzina
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 2, 2002, págs. 57-71
• Idioma: inglés
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• Resumen

  • This article clarifies the importance of losses in relation to a cross-border reorganization. It analyses the relevant articles of the Merger Directive and points out its inadequacies and inconsistent application among Member States. The work recommends an amendment to the Directive that would introduce a definition of losses and provide for their consistent regulation.