Exit taxes on the transfer of seat and the applicability of the freedom of establishment after Überseering

Type

Journal

Author

Weber, D. (Dennis)

Published Date

October 1, 2003

Issue

European Taxation 2003 (Volume 43), No. 10

Numerous EU Member States levy exit taxes on a company's transfer of seat to another Member State. Discusses whether this results in restrictions on the freedom of establishment.

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Exit taxes on the transfer of seat and the applicability of the freedom of establishment after Überseering