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Exit Taxes Post-Cartesio

Continuing our series on EC tax law Tom O 'Shea Lecturer in Tax Law Centre for Commercial Studies Queen Mary University of London discusses exit taxes in EU law with reference to Cartesio
The judgment of the European Court of Justice (ECJ) in Cartesio Oktató és Szolgáltató bt ECJ 16 Dec 2008 Case C-210/06 has created the possibility for EU companies to redomicile and become companies of other Member States. This article looks at the implications of the Cartesio judgment from the point of view of exit taxes and asks whether exit taxes on companies which re-domicile are compatible with Community law.
The Cartesio case concerned a...

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