08.06.2021 Abuse of legal forms in the case of merger According to the decision of the Supreme Tax Court the offset of losses in case of an upstream merger with the profits of the transferring company accrued during the period of retrospective application was not abusive and in accordance with the legal (tax) provisions in force in the year of dispute (2008). Categories: Supreme Tax Court casesKeywords: Upstream merger, Loss utilisation, anti- ...
