Netherlands – AG opinion in exit tax case (National Grid Indus, C-371/10)
EU direct tax group newsalerts ()
On 8 September 2011, Advocate General Kokott of the European Court of Justice (ECJ) stated that the Dutch exit tax levied on a company which changes its place of effective management from the Netherlands to the UK, is under certain conditions incompatible with the freedom of establishment.
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Contacts
- Frank Engelen
- EU tax harmonisation initiative leader
- Tel: +31 (0)88 792 42 50
- Bob van der Made
- EUDTG Secretariat
- Tel: +31 (0)88 792 36 96
Of further interest