Court of Justice 8 September 2022, C-707/20 (Gallaher Limited v The Commissioners for Her Majesty's Revenue & Customs.)

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European Union · · · Cited by 1 · 08-09-2022

OPINION OF ADVOCATE GENERAL RANTOS delivered on 8 September 2022 ( 1 ) Case C‑707/20 Gallaher Limited v The Commissioners for Her Majesty’s Revenue & Customs (Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) (United Kingdom)) (Reference for a preliminary ruling – Articles 49, 63 and 64 TFEU – Transfer of assets within a group of companies – Company resident in

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