Market leading insight for tax experts
View online issue

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.
Background
 
The Cartesio case concerned a...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top