Recent ECJ Judgment Regarding Portuguese Exit Tax Provisions

Journal
Santiago, B.; Queiroz Martins, A.
Portugal
International Transfer Pricing Journal 2013 (Volume 20), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The European Court of Justice has ruled that Portuguese exit tax provisions infringe the freedom of establishment. This article presents details surrounding the case and considers its ramifications.