Increased capital duty on corporate mergers and capital increases through the incorporation of reserves

Droit d’apport majoré et droit communautaire, Revue de droit fiscal, n° 15, 10 avril 1991, 100013, p. 646
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Many favorable rulings and judgments. Solution confirmed by the CJCE 13 February 1996 Bautiaa, which led to the elimination of this tax

CJCE 13 février 1996, aff. C-197/94 et C-252/94