El impacto del Derecho Comunitario sobre la normativa holandesa en materia de exit tax

Documentos citados

• Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie.
• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
• Überseering BV v Nordic Construction Company Baumanagement GmbH (NCC).
• N v Inspecteur van de Belastingdienst Oost/kantoor Almelo.
• Petri Manninen.



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• A. Leur-Bloem v Inspecteur der Belastingdienst/Ondernemingen Amsterdam 2.
• Criminal proceedings against Sofia Skanavi and Konstantin Chryssanthakopoulos.
• Request for a preliminary ruling from Landgericht Koblenz.
• Heirs of M. E. A. van Hilten-van der Heijden v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen.
• N v Inspecteur van de Belastingdienst Oost/kantoor Almelo.
• X and Y v Riksskatteverket.
• Staatssecretaris van Financiën contra B.G.M. Verkooijen.
• 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