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 gains

Judges:

Julianne Kokott AG

Citations:

C-371/10, [2011] EUECJ C-371/10

Links:

Bailii

Cited by:

Opinion – 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 . .
Lists of cited by and citing cases may be incomplete.

European, Company, Capital Gains Tax

Updated: 19 September 2022; Ref: scu.444129