Creative Commons

The present Dissertation Thesis is submitted in fulfillment of the requirements of the Master of Laws (LL.M.) Degree in Transnational and European Commercial Law, Mediation, Arbitration and Energy Law of the International Hellenic University. It provides with an in-depth analysis of the Merger Directive 90/434/EEC, as modified from its initial version until the last amendment of 2009, concerning the enactment of a common taxation system of cross-border restructuring operations in two or more Member States within the European Union, under a tax neutrality regime. In particular, an extensive presentation of its scope, objective and subjective prerequisites of application, as well as the fundamental principles of the Community law it incorporates is thoroughly provided hereby. Moreover, it includes a detailed reference to the benchmark jurisprudence of the Court of Justice of the European Union, in an attempt to clarify the crucial issues arising through the evolution of the Directive and, ultimately, a comprehensive demonstration of the transposition of its provisions into the Greek legislature, underlining the individual characteristics.