Commission refers Denmark, The Netherlands and Spain to EU Court over exit tax rules
26 nov. 2010 • Articole conexe • Detalii articol •
The European Commission has today decided to refer Denmark, The Netherlands and Spain to the EU’s Court of Justice for their provisions which impose an exit tax on businesses which cease to be tax residents in these countries. The Commission considers these provisions to be incompatible with the freedom of establishment as laid down in Article 49 of the Treaty on the Functioning of the European Union (TFUE). The Commission had sent a reasoned opinion – the second stage of an infringement procedure – to these three countries in March 2010 (IP/10/299). As they failed to comply with EU law, the Commission has today decided to take the cases to the EU’s Court of Justice.
