Mergers and (partial) demergers in case of negative net equity
Mergers and (partial) demergers in case of negative net equity Although nothing in Belgian company law or tax legislation explicitly indicates that companies with a negative net equity are not allowed to participate in a merger (or demerger or partial demerger), legal doctrine is divided as to whether such a transaction is possible if
CJEU holds German RETT exemption for group restructurings not to be State aid in upstream merger case
On 19 December 2018, the Court of Justice of the European Union (CJEU) issued its judgment in the case of A-Brauerei (C-374/17). A brief overview of the judgment can be found via this PwC EUDTG Newsalert – 20 December 2018 (CJEU holds German RETT exemption_ for group restructurings not to be State aid in upstream merger_ case)
