L'exit tax olandese sul trasferimento di sede delle società è incompatibile con la libertà di stabilimento garantita dal diritto dell'Unione europea. Nota alla sentenza della Corte di giustizia dell'UE, causa C-371/10, National Grid Indus BV

Translated title of the contribution: [Autom. eng. transl.] The Dutch exit tax on the relocation of companies is incompatible with the freedom of establishment guaranteed by European Union law. Note to the judgment of the Court of Justice of the EU, case C-371/10, National Grid Indus BV

Paolo Arginelli

Research output: Contribution to journal › Article

Abstract

The article analyzes the impact of the recent case law of the ECJ on the effectiveness of the freedom of establishment within the EU internal market
Translated title of the contribution[Autom. eng. transl.] The Dutch exit tax on the relocation of companies is incompatible with the freedom of establishment guaranteed by European Union law. Note to the judgment of the Court of Justice of the EU, case C-371/10, National Grid Indus BV
Original languageItalian
Pages (from-to)22-25
Number of pages4
JournalNOVITÀ FISCALI
Publication statusPublished - 2012

Keywords

  • diritto tributario

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