Compatibilità comunitaria di exit tax su partecipazioni rilevanti

Carla De Pietro

Compatibilità comunitaria di exit tax su partecipazioni rilevanti

Translated title of the contribution: Exit Tax on Substantial Participation: Its Compatibility with EC Law

Carla De Pietro

Research output: Contribution to journal › Article › Scientific

Translated title of the contribution	Exit Tax on Substantial Participation: Its Compatibility with EC Law
Original language	Italian
Pages (from-to)	1377 – 1400
Number of pages	23
Journal	Rassegna Tributaria
Volume	4
Publication status	Published - 2006
Externally published	Yes

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 16 Peace, Justice and Strong Institutions

Keywords

exit tax, substantial participation, N Case, De Lasteyrie du Saillant case, freedom of establishment, fundamental freedoms, discrimination, coherence, proportionality

Cite this

@article{c1e184d8201e4bdaa4cf0872a0967991,

title = "Compatibilit{\`a} comunitaria di exit tax su partecipazioni rilevanti",

keywords = "exit tax, substantial participation, N Case, De Lasteyrie du Saillant case, freedom of establishment, fundamental freedoms, discrimination, coherence, proportionality",

author = "\{De Pietro\}, Carla",

year = "2006",

language = "Italian",

volume = "4",

pages = "1377 {\textendash} 1400",

journal = "Rassegna Tributaria",

issn = "1590-749X",

}

TY - JOUR

T1 - Compatibilità comunitaria di exit tax su partecipazioni rilevanti

AU - De Pietro, Carla

PY - 2006

Y1 - 2006

KW - exit tax, substantial participation, N Case, De Lasteyrie du Saillant case, freedom of establishment, fundamental freedoms, discrimination, coherence, proportionality

M3 - Article

SN - 1590-749X

VL - 4

SP - 1377

EP - 1400

JO - Rassegna Tributaria

JF - Rassegna Tributaria

ER -