ECJ: taxpayers may opt for deferred payment of corporate exit taxes
EU direct tax group newsalerts ()
This issue looks at the ECJ ruling on the validity of corporate exit taxes in light of the freedom of establishment. The case concerned a Dutch company which had transferred its place of effective management to the United Kingdom and which was taxed on an unrealized FOREX gain on its GBP-denominated receivable.
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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