In its judgment of 22 June 1976, Terrapin (Overseas) (119/75, EU:C:1976:94, paragraph 6), the Court itself relied, inter alia, on the same argument in order to justify and confirm, and extend to the case of voluntary division, the doctrine of common origin upheld in its judgment of 3 July 1974, Van Zuylen (192/73, EU:C:1974:72).
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