Court of Justice of the European Union · Judgment
C-43/00Andersen og Jensen ApS v Skatteministeriet
- Decided
- 2002-01-15
- ECLI
- ECLI:EU:C:2002:15
- CELEX
- 62000CJ0043
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Approximation of laws - Directive 90/434/EEC - Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares - Transfer of assets or of a branch of activity - Meaning.
Interprets
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.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act