European Union - Exit Taxation in Third-Country Situations
- Austria,European Union,Germany
- E. Pinetz; E. Schaffer
- European Taxation, 2014 (Volume 54), No 10
- 29 August 2014
This article comments on the ECJ decision in DMC (Case C-164/12), wherein the Court addressed the compatibility of a domestic exit tax provision with the free movement of capital.