rec_51 — Directive (EU) 2019/2121 of the European Parliament and of the Council of 27… · Lexiara

rec_51

Directive (EU) 2019/2121 of the European Parliament and of the Council of 27 November 2019 amending Directive (EU) 2017/1132 as regards cross-border conversions, mergers and divisions (Text with EEA relevance) · European Union

(51) Any cross-border operation should be without prejudice to liability for tax obligations related to a company's activity before that operation.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-18 · Text as adopted (Official Journal); later amendments are not incorporated in this text.