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BNP Paribas


The Court of Justice of the EU (“ECJ” or “Court”), following an established tradition1, has set aside yet another judgment of the General Court in relation to material selectivity of tax measures. In the case at hand, the judgment concerned a system of fiscal neutrality for the transfers of assets between companies put in place by the Italian legislator and a subsequent “tax realignment” mechanism to adjust the tax value of the assets to their book valu


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