European Court of Justice (First Chamber)

R. Silva de Lapuerta, President of the Chamber, E. Regan, J.-C. Bonichot, C.G. Fernlund (Rapporteur) and S. Rodin, (Judges), M. Wathelet, Advocate General

Judgment delivered 8 March 2017*

Reference for a preliminary ruling – Direct taxation – Companies of different member states – Common system of taxation – Merger by acquisition – Prior approval of the tax authority – Directive 90/434/EEC – Article 11(1)(a) – Tax evasion or avoidance – Freedom of establishment.



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