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The Compatibility of Corporate Exit Taxation with European Law

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  • Biermeyer Thomas

    (*Thomas Biermeyer, PhD researcher, Maastricht University, Visiting Researcher, Harvard Law School.)

  • Elsener Fabio

    (**Fabio Elsener, Business Law Master, University of Zurich and European Law School Master, Maastricht University.)

  • Timba Fiona

    (***Fiona Timba, Queen Mary University, London (LLB), Barrister, European Law School, Maastricht University.)

Abstract

In National Grid the CJEU confirmed that exit taxes on unrealised capital gains of corporations upon emigration to another Member State constitute a restriction on the freedom of establishment. The Court found that these exit taxes could be justified, however, and set out the conditions upon which this could be possible.

Suggested Citation

  • Biermeyer Thomas & Elsener Fabio & Timba Fiona, 2012. "The Compatibility of Corporate Exit Taxation with European Law," European Company and Financial Law Review, De Gruyter, vol. 9(1), pages 101-110, April.
    • Handle: RePEc:bpj:eucflr:v:9:y:2012:i:1:p:101-110:n:5
    DOI: 10.1515/ecfr-2012-0101
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