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

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