Merger Directive : Conceptual Clarity of the Term 'Branch of Activity' Needed

This note examines a recent Dutch Supreme Court decision wherein the Court interpreted the phrase "independent part of an enterprise", which is the Netherlands equivalent to the phrase "branch of activity" under the Merger Directive (2009/133) and highlights certain conceptual difficulties with the "branch of activity" test

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Year of publication:	2014
Authors:	Boulogne, Frederik
Other Persons:	Gooijer, Jan (contributor)
Publisher:	[2014]: [S.l.] : SSRN
Subject:	Fusion \| Merger \| Theorie \| Theory \| EU-Staaten \| EU countries

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Extent:	1 Online-Ressource (7 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: European Taxation, 2013 (Volume 53), No. 5 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 11, 2013 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

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