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Miller's Tales V

Pete Miller writes about some more recent tax cases that have taken his interest
This time around the cases are all about the implementation of EU Tax Directives into domestic law. Although none of the cases involves a UK company they are still interesting demonstrations of the interaction of European and domestic rules.
At v Finanzamt Stuttgart-Körperschaften Case C-285/07
This is a case about Germany's implementation of the Mergers Directive (properly known as Council Directive 90/434/EEC on the common system of taxation applicable to mergers divisions transfers of assets and exchanges of shares concerning companies of different Member States) as amended in 2005.
AT is a German public limited company...

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