The Resource Exit taxes and community freedoms : contradiction or evolution of European Court of Justice's case law?

Exit taxes and community freedoms : contradiction or evolution of European Court of Justice's case law?

Label
Exit taxes and community freedoms : contradiction or evolution of European Court of Justice's case law?
Title
Exit taxes and community freedoms : contradiction or evolution of European Court of Justice's case law?
Creator
Subject
Language
eng
Summary
This article deals with the doctrine and implementation of the so-called 'exit taxes' in the light of European Court of Justice (ECJ) case law. First, it examines some basic concepts, such as the notion of 'exit taxes' (both in a broad and strict sense) and the effect they have on Community freedoms (discrimination or mere restrictions). In particular, it examines the compatibility of exit taxes with the freedom of establishment. Next, the article looks at decisions by the ECJ and the evolution of its case law. The main conclusion is that exit taxes pose a constraint on Community freedoms; however, they may be justified by the need to keep a balanced allocation of taxing powers, which requires a strict proportionality test
Citation source
In: Rivista di diritto tributario internazionale = International tax law review. - Roma. - (2013),
http://library.link/vocab/creatorName
Herrera Molina, P.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • exit tax
  • fundamental freedoms
  • discrimination
  • restriction
  • ECJ case law
  • justification
  • proportionality
Label
Exit taxes and community freedoms : contradiction or evolution of European Court of Justice's case law?
Instantiates
Publication
Label
Exit taxes and community freedoms : contradiction or evolution of European Court of Justice's case law?
Publication

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