Publication of Dutch rules on exit taxation of undertakings
EU direct tax group newsalerts ()
On 22 December 2011, the Dutch State Secretary for Finance published a policy rule on the consequences of the ECJ judgment of 29 November 2011 in Case C-371/10 National Grid Indus (NA 2011:016), which addresses both corporate exit taxation and exit taxation of natural persons carrying on an undertaking.
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- Frank Engelen
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- EUDTG Secretariat
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