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 Europe
Schlagwörter: place of management, exit tax, unrealise ...
