The Resource Una revisión sistemática de la jurisprudencia del Tribunal de Justicia sobre impuestos a la emigración de personas jurídicas = A systematic analysis of Court of Justice of the European Union on exit taxes

Una revisión sistemática de la jurisprudencia del Tribunal de Justicia sobre impuestos a la emigración de personas jurídicas = A systematic analysis of Court of Justice of the European Union on exit taxes

Label
Una revisión sistemática de la jurisprudencia del Tribunal de Justicia sobre impuestos a la emigración de personas jurídicas = A systematic analysis of Court of Justice of the European Union on exit taxes
Title
Una revisión sistemática de la jurisprudencia del Tribunal de Justicia sobre impuestos a la emigración de personas jurídicas = A systematic analysis of Court of Justice of the European Union on exit taxes
Creator
Subject
Language
eng
Summary
A systematic analysis of Court of Justice of the European Union on exit taxes. Deferral of non-realized gains until their realization, jointly with open economies' economic freedoms, leads to easy circumvention of gains taxation by transferring residence abroad before any asset sale. To tackle this, several countries have established exit taxes on unrealized gains of persons transferring their seat or residence abroad. However, these taxes raise several questions such as their concept and characteristics, in order to define their legal framework, and moreover, their compatibility with European freedoms and tax treaties. This article performs a systematic analysis of exit taxes, their concept and categories, as well as the ECJ case law and its impact
Citation source
In: Quincena fiscal. - Cizur Menor. - (2019), no. 3 ; p. 123-152
http://library.link/vocab/creatorName
Hernández González-Barreda, P.A
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • ECJ case law
  • exit tax
  • legal entity
  • fundamental freedoms
  • migration
  • deferral
  • capital gains
  • disposal
  • internal market
  • proportionality
Label
Una revisión sistemática de la jurisprudencia del Tribunal de Justicia sobre impuestos a la emigración de personas jurídicas = A systematic analysis of Court of Justice of the European Union on exit taxes
Instantiates
Publication
Label
Una revisión sistemática de la jurisprudencia del Tribunal de Justicia sobre impuestos a la emigración de personas jurídicas = A systematic analysis of Court of Justice of the European Union on exit taxes
Publication

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