The Resource New exit tax for individuals

New exit tax for individuals

Label
New exit tax for individuals
Title
New exit tax for individuals
Creator
Subject
Language
eng
Summary
In this note, the author outlines France's second attempt at introducing an exit tax on capital gains on shareholdings that accumulate prior to the emigration of a French resident, which was carefully drafted to ensure that the new provision is compliant with EU law and the guidance of the European Court of Justice in regard to exit taxes, in particular the De Lasteyrie du Saillant v. Ministère de l'Économie case
Citation source
In: European taxation. - Amsterdam. - Vol. 52 (2012),
http://library.link/vocab/creatorName
Gouthière, B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • exit tax
  • ECJ case law
Label
New exit tax for individuals
Publication

Library Locations

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