Recent ECJ Judgment Regarding Portuguese Exit Tax Provisions

Journal
Author
Santiago, B.; Queiroz Martins, A.
Country
Portugal
Published Date
Issue
International Transfer Pricing Journal 2013 (Volume 20), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The European Court of Justice has ruled that Portuguese exit tax provisions infringe the freedom of establishment. This article presents details surrounding the case and considers its ramifications.