Preliminary ruling requested from the ECJ as to whether the French exit tax is compatible with the freedom of establishment

Journal
Valat, A.
European Union; France
European Taxation 2002 (Volume 42), No. 5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

An exit tax regime was introduced in France in 1998 pursuant to which emigrant individual taxpayers are deemed to have realized the latent capital gains on the substantial participations they hold in companies at the time of emigration. Discussion of the request for a preliminary ruling from the ECJ in respect of this regime.