Rs. Hughes de Lasteyrie du Saillant : Gemeinschaftsrechtswidrigkeit von Wegzugsbesteuerungen innerhalb der EU = Hughes de Lasteyrie du Saillant : exit taxation not in accordance with EC law

Resource Information

The work Rs. Hughes de Lasteyrie du Saillant : Gemeinschaftsrechtswidrigkeit von Wegzugsbesteuerungen innerhalb der EU = Hughes de Lasteyrie du Saillant : exit taxation not in accordance with EC law represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Rs. Hughes de Lasteyrie du Saillant : Gemeinschaftsrechtswidrigkeit von Wegzugsbesteuerungen innerhalb der EU = Hughes de Lasteyrie du Saillant : exit taxation not in accordance with EC law

Creator

• Aigner, D.J
• Tissot, M

Subject

• exit tax

Language

eng

Summary

The European Court of Justice recently decided in the Hughes de Lasteyrie du Saillant case, that the French exit taxation ist not in line with freedom of establishment as laid down in the EC treaty. Analysis of the consequence of the ECJ decision on the Austrian exit taxation according to sec. 6 fig. 6 as well as to sec. 31 para. 2 fig. 1 Austrian Income Tax Act

Citation source

In: Steuer und Wirtschaft International. - Wien. - Vol. 14 (2004),

Geographic coverage

European Union

Language note

German