C-603/10Pelati d.o.o. v Republika Slovenija

Domstolens egne nøkkelord

Approximation of laws – Directive 90/434/EEC – Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States – Article 11(1)(a) – National legislation under which authorisation must be obtained for the grant of tax advantages – Application for authorisation to be made at least 30 days before the proposed operation is effected.

Tolker