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The Leur-Bloem judgment: the jurisdiction of the European Court of Justice and the interpretation of the anti-abuse clause in the Merger Directive

The Leur-Bloem judgment: the jurisdiction of the European Court of Justice and the interpretation... REVIEW 1997-4 The Leur-B oem judgment: the jurisdiction of the European Court of Justice and the interpretation of the anti-abuse c ause in the Merger Diredive In the Leur-BZoern judgment of 17 July 1993,l the European Court of Justice (ECJ) has answered two important questions. (a) Does the European Court of Justice have jurisdiction to rule on questions concerning the interpretation of the provisions and scope of a directive of the Council of the European Communities, even where the directive is not directly applicable to the specific circumstances of the case but it is the national legislature's intention that those circumstances are to be treated in the same manner as a situation in which the directive does apply? (b) How should the anti-abuse clause of Art. l l ( l ) ( a ) of the Merger Directive2 be interpreted? After explaining the facts of the Leur-Bloern case, I d l analyze the Court's decision on the competence issue and the Advocate-General's Opinion on this matter. Thereafter, I will discuss the Court's judgment on the anti-abuse clause. I d l compare the outcome of the Leur-Bloern case with the outcome of the DenkavitVInC-Voomeer case and will analyze the http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

The Leur-Bloem judgment: the jurisdiction of the European Court of Justice and the interpretation of the anti-abuse clause in the Merger Directive

EC Tax Review , Volume 6 (4) – Jan 21, 1997

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Kluwer Law International
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Copyright © Kluwer Law International
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0928-2750
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Abstract

REVIEW 1997-4 The Leur-B oem judgment: the jurisdiction of the European Court of Justice and the interpretation of the anti-abuse c ause in the Merger Diredive In the Leur-BZoern judgment of 17 July 1993,l the European Court of Justice (ECJ) has answered two important questions. (a) Does the European Court of Justice have jurisdiction to rule on questions concerning the interpretation of the provisions and scope of a directive of the Council of the European Communities, even where the directive is not directly applicable to the specific circumstances of the case but it is the national legislature's intention that those circumstances are to be treated in the same manner as a situation in which the directive does apply? (b) How should the anti-abuse clause of Art. l l ( l ) ( a ) of the Merger Directive2 be interpreted? After explaining the facts of the Leur-Bloern case, I d l analyze the Court's decision on the competence issue and the Advocate-General's Opinion on this matter. Thereafter, I will discuss the Court's judgment on the anti-abuse clause. I d l compare the outcome of the Leur-Bloern case with the outcome of the DenkavitVInC-Voomeer case and will analyze the

Journal

EC Tax ReviewKluwer Law International

Published: Jan 21, 1997

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