Judgment of the Court (Fifth Chamber) of 10 November 2011.

Foggia - Sociedade Gestora de Participações Sociais SA v Secretário de Estado dos Assuntos Fiscais.

Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal.

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) - Valid commercial reasons - Restructuring or rationalisation of the activities of companies participating in operations - Definition.

Case C-126/10.

Reports of Cases

2011 I-10923