000			02102nab a2200289 c 4500
999			_c147671 _d147671
003			ES-MaIEF
005			20230609130551.0
007			ta
008			230609t2023 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970707 _aKondej, Mikolaj
245		0	_aMay a country tax a subsequent restructuring under the Merger Directive? _c Mikolaj Kondej, Mateusz Wicher
500			_aResumen.
520			_aThe article concerns the compatibility with the merger directive of Polish regulations introduced as of 1 January 2022, according to which a restructuring (merger, demerger or exchange of shares) is not tax neutral for a given shareholder if it involves allotment of shares in exchange of shares which were obtained as a result of a prior restructuring. For the purpose of this analysis, the authors take a deep look at the nature of deferral provided in Article 8 of the merger directive and summarize the case law and the doctrine views. While they acknowledge many areas of dispute around the concept of the deferral, they conclude that irrespective of the approach adopted, taxation of shareholders solely because they exchange shares granted to them as a result of a previous restructuring is not in line with the directive. Regardless of the above, the authors also discuss whether Article 8(6) of the directive provides for a right of a Member State to tax gain which arose until the moment of the restructuring if, as a result of the restructuring, the taxing right under a double taxation treaty (DTT) is transferred to another Member State.
650		4	_aSOCIEDADES _948454
650		4	_aEMPRESAS _943504
650		4	_940471 _aCONCENTRACION
650		4	_aOPERACIONES SOCIETARIAS _947875
650		4	_aIMPUESTOS _947460
650		4	_aPOLONIA _948075
650		4	_aARMONIZACION FISCAL _931085
650		4	_941975 _aDERECHO COMUNITARIO EUROPEO
650		4	_aUNION EUROPEA _948644
700	1		_970708 _aWicher, Mateusz
773	0		_9169561 _oOP 2141-B/2023/2 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 32, issue 2, April 2023, p. 56-66
942			_cART