The “Final Word” on the Free Movement of Companies in Europe following the ECJ’s VALE Ruling and a Further Exit Tax Case?

Cerioni, L.

The “Final Word” on the Free Movement of Companies in Europe following the ECJ’s VALE Ruling and a Further Exit Tax Case?

Journal

Author

Cerioni, L.

Country

European Union

Published Date

12 June 2013

Issue

European Taxation 2013 (Volume 53), No. 7

DOI

https://doi.org/10.59403/24vwqad

Document

Go to Tax Research Platform

The author, in this article, looks at two recent ECJ decisions on the free movement of companies within the European Union: VALE (Case C-378/10) and Commission v. Portugal (Case C-38/10).

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The “Final Word” on the Free Movement of Companies in Europe following the ECJ’s VALE Ruling and a Further Exit Tax Case?