The Resource Danish corporate exit tax rules from an EU-perspective

Danish corporate exit tax rules from an EU-perspective

Label
Danish corporate exit tax rules from an EU-perspective
Title
Danish corporate exit tax rules from an EU-perspective
Creator
Subject
Language
eng
Summary
This article analyses the ECJ's jurisprudence on exit taxation and examines whether the Danish corporate exit tax provisions constitute an obstacle to the freedom of establishment in article 49 TFEU and if so, whether the Danish provisions can be justified by the general interest and fulfil the principle of proportionality. This paper proposes that the Danish legislator must change its corporate exit tax rules on the basis of EU case law
Citation source
In: The EC tax journal. - Oxford. - Vol. 13 (2012-13), p. 103-138
http://library.link/vocab/creatorName
Johnsen, D.J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • exit tax
  • ECJ case law
  • fundamental freedoms
  • justification
  • proportionality
Label
Danish corporate exit tax rules from an EU-perspective
Instantiates
Publication
Label
Danish corporate exit tax rules from an EU-perspective
Publication

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