Cambio de residencia y exit tax en el derecho comunitario: la experiencia italiana

Documentos citados

• Lankhorst-Hohorst GmbH v Finanzamt Steinfurt.
• Rudy Grzelczyk v Centre public d'aide sociale d'Ottignies-Louvain-la-Neuve.
• Halliburton Services BV v Staatssecretaris van Financiën.
• Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie.
• Dieter Kraus v Land Baden-Württemberg.



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• The Queen v Inland Revenue Commissioners, ex parte Commerzbank AG.
• Heikki Antero Pusa v Osuuspankkien Keskinäinen Vakuutusyhtiö.
• Adolf Truley GmbH v Bestattung Wien GmbH.
• Reinhard Gebhard v Consiglio dell'Ordine degli Avvocati e Procuratori di Milano.
• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
• Überseering BV v Nordic Construction Company Baumanagement GmbH (NCC).
• Centros Ltd contra Erhvervs- og Selskabsstyrelsen.
• N v Inspecteur van de Belastingdienst Oost/kantoor Almelo.
• The heirs of H. Barbier v Inspecteur van de Belastingdienst Particulieren/Ondernemingen buitenland te Heerlen.
• The Queen v H. M. Treasury and Commissioners of Inland Revenue, ex parte Daily Mail and General Trust plc.
• Commission of the European Communities v Portuguese Republic.
• Zita Modes Sàrl v Administration de l'enregistrement et des domaines.
• Alexandros Kefalas y otros contra Elliniko Dimosio (Estado helénico) y Organismos Oikonomikis Anasygkrotisis Epicheiriseon AE (OAE).
• Grand Duchy of Luxemburg v Berthe Linster, Aloyse Linster and Yvonne Linster.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Commission of the European Communities v Kingdom of Sweden.
• N v Inspecteur van de Belastingdienst Oost/kantoor Almelo.
• The Queen contra Secretary of State for the Home Department, ex parte Nana Yaa Konadu Yiadom.
• Futura Participations SA and Singer v Administration des contributions.
• C. Baars contra Inspecteur der Belastingen Particulieren/Ondernemingen Gorinchem.
• Giovanni Maria Sotgiu v Deutsche Bundespost.
• X and Y v Riksskatteverket.
• Oy AA.
• Council Directive of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (90/434/EEC)
• Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States
• Treaty establishing the European Community