Tax & Legal

Categories: All (2 found)

1. 01.05.2025

   ECJ: Ban on export of banknotes denominated in Euro even if ...

   In a most recent judgment, the European Court of Justice held that the ban on the export of banknotes denominated in euro or in another official currency of a Member State to Russia also applies when the money is intended to finance medical treatments.

   Categories: From Europe

   Keywords: transfer abroad, export
2. 26.04.2013

   No immediate tax on move to another member state

   The ECJ has held that immediate taxation of the difference between book and market value of assets moved to another member state goes beyond what is necessary to preserve the legitimate interests of the first state in preserving its tax base if the same move within the country would be tax-free.

   Categories: From Europe

   Keywords: freedom of establishment, asset transfer ...