ECJ Grand Chamber – Transfer of a company’s place of effective management to a Member State other than that in which it is incorporated – Freedom of establishment – Article 49 TFEU – Taxation of unrealised capital gains relating to the assets of a company transferring its place of management between Member States – Determination of the amount of tax at the time of the transfer of the place of management – Immediate recovery of the tax – Proportionality
A. Tizzano, P
[2011] EUECJ C-371/10
Bailii
Citing:
Opinion – National Grid Indus v Inspecteur van de Rijnmond Belastingdienst / kantoor Rotterdam ECJ 8-Sep-2011
ECJ Opinion – Freedom of establishment – Companies – Exit taxation for companies that move their headquarters to another Member State – Establishment and taxation of hidden reserves – unrealized foreign exchange . .
Lists of cited by and citing cases may be incomplete.
European, Company, Capital Gains Tax
Updated: 17 December 2021; Ref: scu.534457