Wächtler German exit tax rules successfully challenged before the CJEU (again) by Tom O'Shea
By: O'Shea, Tom
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Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTOS DE SALIDA | ALEMANIA | INCUMPLIMIENTO DEL DERECHO COMUNITARIO | LIBERTAD DE ESTABLECIMIENTO Y SERVICIOS | UNION EUROPEA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | JURISPRUDENCIA
In:
Tax Notes International v. 94, n. 5, April 29, 2019, p. 433-442Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/94/5-2 (Browse shelf) | Available | OP 138-Bis/2019/94/5-2 |
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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.
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