The European Court of Justice (ECJ) recently handed down its judgment in the N case on the compatibility of the Netherlands exit tax legislation with EC law. This article summarizes the ECJ's settled case law that finally resulted in the N decision (Daily Mial and Überseering, X and Y, Hughes de Lasteyrie du Saillant) and discusses the consequences of the decision for exit taxes in the European Union. The article concludes with a summary and the authors' final remarks.