Portugal – ECJ judgment on exit taxation (Case C-38/10)
EU direct tax group newsflashes ()
On 6 September 2012, the ECJ ruled that the Portuguese tax law is in breach with Article 49 of the TFEU (freedom of establishment), by foreseeing the immediate taxation of unrealised capital gains in case of a Portuguese tax resident company that transfers simultaneously its registered head office and effective place of management to another Member State. Read more about the case’s details.
Explore recent editions of EU direct tax group newsflashes
October 2012
September 2012
- Belgium: AG opinion in the case regarding Notional Interest Deduction regime (Argenta Spaarbank NV C-350/11)
- Luxembourg - ECJ decision of 6 September 2012 (C – 380/11) - Reserve for the reduction of Net Wealth Tax charge
- Portugal – ECJ judgment on exit taxation (Case C-38/10)
- ECJ decides in Philips Electronics case (UK consortium group relief)
August 2012
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
