EUCouncil Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States
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EUA.T. v Finanzamt Stuttgart-Körperschaften (C-285/07)
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EUBanca A v Agenţia Naţională de Administrare Fiscală (ANAF) and Preşedintele ANAF (C-827/21)