H&I 2010, 12.5:National Grid Indus. Amsterdam Court of Appeals. Request for preliminary ruling on exit tax on companies. Gerechtshof Amsterdam (comments by Douma)

H&I 2010, 12.5

National Grid Indus. Amsterdam Court of Appeals. Request for preliminary ruling on exit tax on companies. Gerechtshof Amsterdam (comments by Douma)

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

Essentie

National Grid Indus. Amsterdam Court of Appeals. Request for preliminary ruling on exit tax on companies. Gerechtshof Amsterdam (comments by Douma)

Samenvatting

Litigant is a Netherlands BV (National Grid Indus), which, until 2000, was a resident of the Netherlands for tax purposes. In 2000, litigant moved its place of effective management to London, effecting for Netherlands tax purposes emigration to the UK. At the moment of emigration, the Netherlands BV owned a substantial receivable denominated in GBP. Due to an increase in the value of the GBP compared to the Netherlands guilder (NLG) from the moment the Netherlands ... Verder lezen? Log in om dit document te bekijken.

Deze functie is alleen te gebruiken als je bent ingelogd.