European Court of Justice (Fifth Chamber).

M Safjan, President of the Chamber, J-J Kasel (Rapporteur) and M Berger (Judges), J Mazák, Advocate General.

Judgment delivered 10 November 2011.*

Corporation tax – Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares – Transfer of tax losses – Whether transaction carried out for ‘valid commercial reasons’ such as ‘restructuring or rationalisation of the activities of the companies participating in the operation’ – Council Directive 90/434, art. 11(1)(a).

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