The Resource Is the collection of a Dutch protective assessment after emigration EU-proof?

Is the collection of a Dutch protective assessment after emigration EU-proof?

Label
Is the collection of a Dutch protective assessment after emigration EU-proof?
Title
Is the collection of a Dutch protective assessment after emigration EU-proof?
Creator
Subject
Language
eng
Summary
When an individual owning shares constituting a substantial interest emigrates from the Netherlands, a protective tax assessment is imposed. Under certain circumstances this protective assessment is (partially) collected. The authors explore the way in which the regulations regarding this collection must be interpreted, as this is unclear. This interpretation is also assessed by the authors within the context of EU law. The authors conclude that a specific interpretation is necessary for the regulations to be (as much as possible) in accordance with EU law and even then the regulations retain a measure of overkill. Amendment of the regulations will therefore be necessary to make them fully compliant with EU law
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 40 (2012),
http://library.link/vocab/creatorName
  • Bobeldijk, A.C.P
  • Leeuw, A.E. de
  • Vergert, E. ten
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • measures of conservancy
  • emigration
  • collection of tax
  • EU tax law
Label
Is the collection of a Dutch protective assessment after emigration EU-proof?
Instantiates
Publication
Label
Is the collection of a Dutch protective assessment after emigration EU-proof?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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