The Resource Transfer of residence within the European Union : the treatment of pre-existing losses - Part 1

Transfer of residence within the European Union : the treatment of pre-existing losses - Part 1

Label
Transfer of residence within the European Union : the treatment of pre-existing losses - Part 1
Title
Transfer of residence within the European Union : the treatment of pre-existing losses - Part 1
Creator
Subject
Language
eng
Summary
In this two-part article, the treatment of pre-existing losses upon a transfer of residence within the European Union is discussed. In Part 1, EC law concepts, the ideal versus actual tax treatment and European Court of Justice (ECJ) case law regarding treatment in the departure state are considered. Part 2 focuses on ECJ case law regarding the arrival state, secondary EC law and possible solutions to the issues discussed
Citation source
In: European taxation. - Amsterdam. - Vol. 50 (2010),
http://library.link/vocab/creatorName
Rivolta, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • residence
  • migration
  • fundamental freedoms
  • losses
  • ECJ case law
Label
Transfer of residence within the European Union : the treatment of pre-existing losses - Part 1
Instantiates
Publication
Label
Transfer of residence within the European Union : the treatment of pre-existing losses - Part 1
Publication

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