Compatibilità comunitaria di exit tax su partecipazioni rilevanti

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

Research output: Contribution to journalArticleScientific

Original languageItalian
Pages (from-to)1377 – 1400
Number of pages23
JournalRassegna Tributaria
Volume4
Publication statusPublished - 2006
Externally publishedYes

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 – 1400",
journal = "Rassegna Tributaria",
issn = "1590-749X",

}

Compatibilità comunitaria di exit tax su partecipazioni rilevanti. / De Pietro, Carla.

In: Rassegna Tributaria, Vol. 4, 2006, p. 1377 – 1400.

Research output: Contribution to journalArticleScientific

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

VL - 4

SP - 1377

EP - 1400

JO - Rassegna Tributaria

JF - Rassegna Tributaria

SN - 1590-749X

ER -