Entstrickungsbesteuerung und Niederlassungsfreiheit

Die Rechtsprechung des EuGH zur "Exit Tax" bei grenzüberschreitender Unternehmenstätigkeit
Nomos, 1. Edition 2015, 568 Pages
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€146.00
ISBN 978-3-8487-2346-1
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ISBN 978-3-8452-6450-9
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Description
This dissertation deals with the acceptability and modes of functioning of exit taxes in the internal market. Exit taxes have led to extensive case-law of the European Court of Justice. This work analyses what can be extracted from the ECJ’ s case-law in relation to the boundaries for exit tax regimes. The author examines how the German exit tax rules concerning companies can be made compatible with the requirements of EU law by focusing on the freedom of establishment.
Bibliographical data
Bibliographical data
Edition 1
ISBN 978-3-8487-2346-1
Subtitle Die Rechtsprechung des EuGH zur "Exit Tax" bei grenzüberschreitender Unternehmenstätigkeit
Publication Date Jun 3, 2015
Year of Publication 2015
Publisher Nomos
Format Softcover
Language deutsch
Pages 568
Medium Book
Product Type Scientific literature
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