Inhoudsopgave
H&I 2010, 6.10:European Commission requests Belgium, Denmark and the Netherlands to change restrictive exit tax provisions for companies and closes a similar case against Sweden. European Commission (comments by Kemmeren)
H&I 2010, 6.10
European Commission requests Belgium, Denmark and the Netherlands to change restrictive exit tax provisions for companies and closes a similar case against Sweden. European Commission (comments by Kemmeren)
Documentgegevens:
European Commission 18-03-2010, ECLI:NL:XX:2010:BM2944
- Instantie
European Commission
- Datum
18 maart 2010
- Zaaknummer
IP/10/299
- LJN
BM2944
- JCDI
JCDI:ADS909296:1
- Vakgebied(en)
Belastingrecht algemeen (V)
- Brondocumenten
ECLI:NL:XX:2010:BM2944, Uitspraak, European Commission, 18‑03‑2010
Essentie
European Commission requests Belgium, Denmark and the Netherlands to change restrictive exit tax provisions for companies and closes a similar case against Sweden. European Commission (comments by Kemmeren)
Samenvatting
The European Commission has formally requested Belgium, Denmark and the Netherlands to change tax rules which impose an immediate exit tax when companies transfer their seat or assets to another Member State. The Commission considers these provisions to be incompatible with the freedom of establishment.
Uitspraak
Direct taxation: The European Commission requests Belgium, Denmark and the Netherlands to change restrictive exit tax provisions for companies and closes a ... Verder lezen? Log in om dit document te bekijken.
Deze functie is alleen te gebruiken als je bent ingelogd.