000			01497nab a2200289 c 4500
999			_c140668 _d140668
003			ES-MaIEF
005			20220711133253.0
007			ta
008			190528t2019 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_952007 _aO'Shea, Tom
245		0	_aWächtler _bGerman exit tax rules successfully challenged before the CJEU (again) _c by Tom O'Shea
260			_c2019
500			_aDisponible también en formato electronico en la Biblioteca del IEF.
500			_aResumen.
520			_aIn 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.
650		4	_935162 _aIMPUESTOS DE SALIDA
650		4	_925193 _aALEMANIA
650		4	_953911 _aINCUMPLIMIENTO DEL DERECHO COMUNITARIO
650		4	_951249 _aLIBERTAD DE ESTABLECIMIENTO Y SERVICIOS
650		4	_948644 _aUNION EUROPEA
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_947570 _aJURISPRUDENCIA
773	0		_9160393 _oOP 138-Bis/2019/94/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 94, n. 5, April 29, 2019, p. 433-442
942			_cART