29. November 2011 Dutch exit tax excessively burdensome The ECJ has held the Dutch exit tax on the transfer of a company’s place of management to another member state to be excessively burdensome. It would be sufficient to allow establishment of the tax due on the unrealised gains at the time of departure, but to defer collection until the gains are realised. Kategorien: From EuropeSchlagwörter: place of management, exit tax, unrealise ...
31. März 2011 EU/EEA company managed from Germany can be Organschaft subsi ... In response to an infringement proceeding of the European Commission, the finance ministry has decreed that EU/EEA registered companies with their place of management in Germany are entitled to join an Organschaft as subsidiaries. Kategorien: Official PronouncementsSchlagwörter: Organschaft, place of management, subsid ...
