Exit Taxation within the European Union/European Economic Area – After Commission v. Denmark (C-261/11)

This article provides an analysis of company exit tax regimes with a particular focus on the recent ECJ decision in Commission v. Denmark (C-261/11). The author outlines the acceptable scope of exit tax regimes for companies, analyses unresolved issues, which include the length of deferral, guarantees for deferred exit taxes and interest charges levied on deferred exit taxes and examines the EU compatibility of the proposed Danish exit tax regime.