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In National Grid the CJEU confirmed that exit taxes on unrealised capital gains of corporations upon emigration to another Member State constitute a restriction on the freedom of establishment. The Court found that these exit taxes could be justified
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______805::8f9462d1e2daef87e7564575de2d3026
http://doc.rero.ch/record/293119/files/ecfr-2012-0101.pdf
http://doc.rero.ch/record/293119/files/ecfr-2012-0101.pdf
Publikováno v:
European Company & Financial Law Review. Mar2012, Vol. 9 Issue 1, p101-110. 10p.
