Exit tax en el Reino Unido

Documentos citados

• Lankhorst-Hohorst GmbH v Finanzamt Steinfurt.
• Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie.
• Überseering BV v Nordic Construction Company Baumanagement GmbH (NCC).
• N v Inspecteur van de Belastingdienst Oost/kantoor Almelo.
• The Queen v H. M. Treasury and Commissioners of Inland Revenue, ex parte Daily Mail and General Trust plc.



Ver todas las citas

• Comisión de las Comunidades Europeas contra República Francesa.
• Directive 2005/56/EC of the European Parliament and of the Council of 26 October 2005 on cross-border mergers of limited liability companies (Text with EEA relevance)
• Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE)
• 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