O'Shea, Tom
Wächtler German exit tax rules successfully challenged before the CJEU (again) / by Tom O'Shea .-- , 2019
Disponible también en formato electronico en la Biblioteca del IEF.
Resumen.
In this article, the author discusses the Court of Justice of the European Union's judgment in Wächtler, in which the Court held that German exit tax rules were incompatible with the freedom of establishment that governs relations between the EU member states and Switzerland. He uses the judgment as an opportunity to review the CJEU's case law in previous exit tax cases, emphasizing the importance of proportionality in the Court's exit tax jurisprudence.
IMPUESTOS DE SALIDA
ALEMANIA
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
LIBERTAD DE ESTABLECIMIENTO Y SERVICIOS
UNION EUROPEA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
JURISPRUDENCIA
Tax Notes International 1048-3306 v. 94, n. 5, April 29, 2019, p. 433-442
Wächtler German exit tax rules successfully challenged before the CJEU (again) / by Tom O'Shea .-- , 2019
Disponible también en formato electronico en la Biblioteca del IEF.
Resumen.
In this article, the author discusses the Court of Justice of the European Union's judgment in Wächtler, in which the Court held that German exit tax rules were incompatible with the freedom of establishment that governs relations between the EU member states and Switzerland. He uses the judgment as an opportunity to review the CJEU's case law in previous exit tax cases, emphasizing the importance of proportionality in the Court's exit tax jurisprudence.
IMPUESTOS DE SALIDA
ALEMANIA
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
LIBERTAD DE ESTABLECIMIENTO Y SERVICIOS
UNION EUROPEA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
JURISPRUDENCIA
Tax Notes International 1048-3306 v. 94, n. 5, April 29, 2019, p. 433-442