Netherlands - Dutch Cross-Border Rollover Relief Regarding Real Estate, from an EU Law Perspective
- H. Vermeulen; J. Dortmans
- Derivatives & Financial Instruments, 2018 (Volume 20), No 2
- 19 March 2018
In this article the authors discuss the implications of the ECJ’s judgment in Commission v. Germany and the exit taxation provisions of the Anti-Tax Avoidance Directive for the Dutch rules for cross-border rollover relief.