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The Merger Directive was adopted on 23 July 1990, at the same time as the Parent-Subsidiary Directive. Both aim to facilitate the structuring of groups of companies within European territory. Both include an anti-abuse provision, but with very different designs. This contribution aims first of all to take stock of the lessons to be learnt from the case law of the Court of Justice relating to the interpretation of the anti-abuse provision of this ‘mergers’ directive. Secondly, we will consider the impact on this anti-abuse provision and its interpretation of the recognition, by the Court of Justice, of a general anti-abuse principle of European law.

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The Jurisprudence of the CJEU on the GAAR in the Merger Directive

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  • 发表日期：

    2025年

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  • Isabelle Richelle

摘要

The Merger Directive was adopted on 23 July 1990, at the same time as the Parent-Subsidiary Directive. Both aim to facilitate the structuring of groups of companies within European territory. Both include an anti-abuse provision, but with very different designs. This contribution aims first of all to take stock of the lessons to be learnt from the case law of the Court of Justice relating to the interpretation of the anti-abuse provision of this ‘mergers’ directive. Secondly, we will consider the impact on this anti-abuse provision and its interpretation of the recognition, by the Court of Justice, of a general anti-abuse principle of European law.