Judgment of the Court (Fifth Chamber) of 18 October 2012.
Pelati d.o.o. v Republika Slovenija.
Reference for a preliminary ruling: Upravno sodišče Republike Slovenije - Slovenia.
Approximation of laws - Directive 90/434/EEC - Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States - Article 11(1)(a) - National legislation under which authorisation must be obtained for the grant of tax advantages - Application for authorisation to be made at least 30 days before the proposed operation is effected.
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