Entstrickungsbesteuerung und Niederlassungsfreiheit
Nomos, 1. Edition 2015, 568 Pages
The product is part of the series
Schriften des Europa-Instituts der Universität des Saarlandes – Rechtswissenschaft
Details
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.
More Information
| 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 |