Opinion Statement of the CFE on the Decision of the European Court of Justice of 29 November 2011 in Case C-371/10, National Grid Indus BV and Business Exit Taxes within the European Union
Exit tax; transfer of business; freedom of establishment
Research center :
ECJ Task Force of the CFE Tax Institute de l'Université de Liège
Precision for document type :
Analysis of case law/Statutory reports
Disciplines :
Tax law
Author, co-author :
Richelle, Isabelle ; Université de Liège > HEC-Ecole de gestion : UER > Droit fiscal
Language :
English
Title :
Opinion Statement of the CFE on the Decision of the European Court of Justice of 29 November 2011 in Case C-371/10, National Grid Indus BV and Business Exit Taxes within the European Union
Publication date :
June 2013
Journal title :
European Taxation
ISSN :
0014-3138
eISSN :
2352-9199
Publisher :
International Bureau of Fiscal Documentation, Amsterdam, Netherlands
