During the parliamentary discussions concerning the tax plans for the year 2010, which took place on 2 and 6 November 2009, various amendments were proposed. The most important amendment concerns the extension of various provision to the European Economic Area states of Iceland and Norway. This amendment is brought about by the decisions of the European Court of Justice in Commission v. the Netherlands (Case C-521/07)  and Aberdeen Property Fininvest Alpha Oy (Case C-303/07). Consequently, companies established in Iceland and Norway would also benefit from: -   the merger and split-up facilities which, under conditions, provide for a tax exempt...