Court of Justice 13 July 2017, C-292/16 (Proceedings brought by A Oy.)
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European Union · · · 13-07-2017
OPINION OF ADVOCATE GENERAL KOKOTT delivered on 13 July 2017 ( 1 ) Case C‑292/16 A Oy, other party: Veronsaajien oikeudenvalvontayksikkö (Request for a preliminary ruling from the Helsingin hallinto-oikeus (Administrative Court, Helsinki, Finland)) (Reference for a preliminary ruling — Tax legislation — Taxation of undertakings — Mergers Directive (Directive 90/434/EEC) — Transfer to a foreign
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