European Union - The “Final Word” on the Free Movement of Companies in Europe following the ECJ’s VALE Ruling and a Further Exit Tax Case?
- European Union
- L. Cerioni
- European Taxation, 2013 (Volume 53), No 7
- 12 June 2013
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).