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National Grid Indus v Inspecteur van de Rijnmond Belastingdienst / kantoor Rotterdam: ECJ 29 Nov 2011

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:
OpinionNational 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

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