The “Final Word” on the Free Movement of Companies in Europe following the ECJ’s VALE Ruling and a Further Exit Tax Case?

Journal
Cerioni, L.
European Union
European Taxation 2013 (Volume 53), No. 7
PriceUSD 45

The author, in this article, looks at two recent ECJ decisions on the free movement of companies within the European Union: VALE (Case C-378/10) and Commission v. Portugal (Case C-38/10).