I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
(2008/C 285/30)
Language of the case: Dutch
Applicant: Modehuis A. Zwijnenburg BV
Must Article 11(1)(a) of [Council] Directive 90/434/EEC (1) of 23 July 1990 be interpreted as meaning that the benefits of that Directive may be withheld from a tax-payer where a series of legal transactions is aimed at preventing the levying of a tax other than the taxes to which the benefits set out in that Directive relate?
(1) [Council] Directive 90/434/EEC on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (OJ 1990 L 225, p. 1).