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Leur-Bloem v Inspecteur der Belastingdienst/Ondernemingen Amsterdam 2
Judgment date: 17/07/1997
Court: ECJ
Judge: Iglesias, Mancini, de Almeida, Murray, Sevon and Kakouris
Citation:
[1998] 2 WLR 27;
[1998] QB 182;
Catchwords: Courts and judicial system; Courts; Court of Justice of the European Communities; Jurisdiction to give preliminary rulings;
Taxation and revenue; Tax exemptions; Corporations; Mergers by exchange of shares;