Court of Justice 11 September 2001, C-43/00 (Andersen og Jensen ApS v Skatteministeriet.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. By order of 9 February 2000, the Vestre Landsret (Danish Western Divisional Court) referred to the Court, in accordance with Article 234 EC, four questions for a preliminary ruling on the interpretation of Article 2(c) and (i) of Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers,