Judgment of the Court (First Chamber) of 5 July 2007.

Hans Markus Kofoed v Skatteministeriet.

Reference for a preliminary ruling: Østre Landsret - Denmark.

Directive 90/434/EEC - Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares - National decision to tax an exchange of shares - Exchange of shares - Distribution of a dividend shortly afterwards - Abuse of rights.

Case C-321/05.

Reports of Cases

2007 I-05795