26By imposing that fiscal neutrality requirement with regard to the receiving company and the acquired company, Directive 90/434 seeks - as stated in the first and fourth recitals in its preamble - to ensure that a transfer of assets concerning companies from different Member States is not hampered by restrictions, disadvantages or distortions arising in particular from the tax provisions of the Member States, in order to allow undertakings to adapt themselves to the requirements of the common market, to increase their productivity and to improve their competitive strength at the international level (see, to that effect, Case C-28/95 Leur-Bloem [1997] ECR I-4161, paragraph 45; Case C-285/07 A.T. [2008] ECR I-9329, paragraph 21; and Case C-352/08 Modehuis A. Zwijnenburg [2010] ECR I-4303, paragraph 38).
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