Netherlands – Court of Appeal rules that Dutch exit tax provisions are EU-proof

Download

On 31 May 2012, the Court of Appeal of Amsterdam handed down its judgment in the National Grid Indus case after having asked the ECJ for a preliminary ruling (National Grid Indus BV, Case C-371/10; see News alert 2011-016). The Court did not see ground to set aside the Inspector’s decision on the application of an exit tax charged on National Grid Indus and judged the Dutch legislative system to be in line with the ECJ’s decision.