Dutch Cross-Border Rollover Relief Regarding Real Estate, from an EU Law Perspective

Journal
Vermeulen, H.; Dortmans, J.H.P.
Netherlands
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2018 (Volume 20), No. 2
PriceUSD 45

In this article the authors discuss the implications of the ECJ’s judgment in Commission v. Germany and the exit taxation provisions of the Anti-Tax Avoidance Directive for the Dutch rules for cross-border rollover relief.