Exit tax societaria e le garanzie della proporzionalità

Di fatto, una questione rimessa agli Stati membri

Translated title of the contribution: Company exit tax and the guarantees deriving from proportionality: In fact a matter left to the member States

Research output: Contribution to journalArticleScientific

Original languageItalian
Pages (from-to)1356 - 1370
Number of pages14
JournalRassegna Tributaria
Issue number5
Publication statusPublished - 2012

Keywords

  • exit tax, substantial participation, N Case, De Lasteyrie du Saillant case, Grid Indus case, freedom of establishment, fundamental freedoms, proportionality, tax residence, transfer of tax residence, incorporation theory, real seat theory

Cite this

@article{30c5c0594a4a445a9c6f68c0d30095de,
title = "Exit tax societaria e le garanzie della proporzionalit{\`a}: Di fatto, una questione rimessa agli Stati membri",
keywords = "exit tax, substantial participation, N Case, De Lasteyrie du Saillant case, Grid Indus case, freedom of establishment, fundamental freedoms, proportionality, tax residence, transfer of tax residence, incorporation theory, real seat theory",
author = "{De Pietro}, Carla",
year = "2012",
language = "Italian",
pages = "1356 -- 1370",
journal = "Rassegna Tributaria",
issn = "1590-749X",
number = "5",

}

Exit tax societaria e le garanzie della proporzionalità : Di fatto, una questione rimessa agli Stati membri. / De Pietro, Carla.

In: Rassegna Tributaria, No. 5, 2012, p. 1356 - 1370.

Research output: Contribution to journalArticleScientific

TY - JOUR

T1 - Exit tax societaria e le garanzie della proporzionalità

T2 - Di fatto, una questione rimessa agli Stati membri

AU - De Pietro, Carla

PY - 2012

Y1 - 2012

KW - exit tax, substantial participation, N Case, De Lasteyrie du Saillant case, Grid Indus case, freedom of establishment, fundamental freedoms, proportionality, tax residence, transfer of tax residence, incorporation theory, real seat theory

M3 - Article

SP - 1356

EP - 1370

JO - Rassegna Tributaria

JF - Rassegna Tributaria

SN - 1590-749X

IS - 5

ER -