Court of Justice 26 May 2005, C-46/04 (Aro Tubi Trafilerie SpA v Ministero dell'Economia e delle Finanze.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. The lawfulness of a duty charged in respect of a transaction under company law which can be described as a ‘reverse’ merger of two companies limited by shares is in dispute before the Corte Suprema di Cassazione (Supreme Court of Cassation) (Italy).