Court of Justice of the European Union · Judgment

C-14/16Euro Park Service v Ministre des finances et des comptes publics

Decided: 2017-03-08
ECLI: ECLI:EU:C:2017:177
CELEX: 62016CJ0014
Finality: Final, the decision cannot be appealed

The court's own keywords

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.

Interprets

EUR-Lex The Court

Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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