The Resource Neue EuGH-Rechtsprechung zur Wegzugsbesteuerung - Anlass einer erneuten Reform in Österreich? = New CJEU case law regarding exit taxation of individuals - further reform of Austrian exit tax rules?

Neue EuGH-Rechtsprechung zur Wegzugsbesteuerung - Anlass einer erneuten Reform in Österreich? = New CJEU case law regarding exit taxation of individuals - further reform of Austrian exit tax rules?

Label
Neue EuGH-Rechtsprechung zur Wegzugsbesteuerung - Anlass einer erneuten Reform in Österreich? = New CJEU case law regarding exit taxation of individuals - further reform of Austrian exit tax rules?
Title
Neue EuGH-Rechtsprechung zur Wegzugsbesteuerung - Anlass einer erneuten Reform in Österreich? = New CJEU case law regarding exit taxation of individuals - further reform of Austrian exit tax rules?
Creator
Subject
Language
eng
Summary
In the course of the Tax Amendment Act 2015, the Austrian exit tax system was subjected to significant changes. By this means, the Austrian tax legislator, inter alia, provided for diverging legal consequences depending on the persons affected by the exit tax. A recent decision of the Court of Justice of the European Union, however, gives rise to the question whether such differentiation is in fact required by EU law. Against this background, the authors focus on the potential implications of said case for current Austrian exit tax rules
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 3 ; p. 137-149
http://library.link/vocab/creatorName
  • Mechtler, L
  • Spies, K
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • exit tax
  • ECJ case law
Label
Neue EuGH-Rechtsprechung zur Wegzugsbesteuerung - Anlass einer erneuten Reform in Österreich? = New CJEU case law regarding exit taxation of individuals - further reform of Austrian exit tax rules?
Instantiates
Publication
Label
Neue EuGH-Rechtsprechung zur Wegzugsbesteuerung - Anlass einer erneuten Reform in Österreich? = New CJEU case law regarding exit taxation of individuals - further reform of Austrian exit tax rules?
Publication

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