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
2011/C 103/30
Language of the case: Finnish
Applicant: Veronsaajien oikeudenvalvontayksikkö
Defendant: A Oy
Is an exchange of shares in which a Finnish limited company transfers to a Norwegian company (in the corporate form of an aksjeselskap [public limited company]) shares of a company which it owns and receives as consideration shares issued by the Norwegian company to be treated in taxation (taking account of Articles 31 and 40 of the EEA Agreement) neutrally in the same way as if the exchange of shares were between domestic companies or companies with their seat in Member States of the European Union?