Exit tax: territorialidad y movilidad societaria

Documentos citados

• Criminal proceedings against Robert Heinrich Maria Mutsch.
• Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie.
• Rewe-Zentral AG v Bundesmonopolverwaltung für Branntwein.
• Rewe Zentralfinanz eG v Finanzamt Köln-Mitte.
• Überseering BV v Nordic Construction Company Baumanagement GmbH (NCC).



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• Mr and Mrs Robert Gilly v Directeur des services fiscaux du Bas-Rhin.
• 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.
• Anneliese Lenz v Finanzlandesdirektion für Tirol.
• The Queen v H. M. Treasury and Commissioners of Inland Revenue, ex parte Daily Mail and General Trust plc.
• Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue.
• CARTESIO Oktató és Szolgáltató bt.
• Petri Manninen.
• Centros Ltd v Erhvervs- og Selskabsstyrelsen.
• Request for a preliminary ruling from Landgericht Koblenz.
• Commission of the European Communities v French Republic.
• Kamer van Koophandel en Fabrieken voor Amsterdam v Inspire Art Ltd.
• N v Inspecteur van de Belastingdienst Oost/kantoor Almelo.
• CARTESIO Oktató és Szolgáltató bt.
• Staatssecretaris van Financiën contra B.G.M. Verkooijen.
• Hanns-Martin Bachmann v Belgian State.
• Oy AA.
• Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of the agricultural levies and customs duties
• 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 Directive 2001/44/EC of 15 June 2001 amending Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties and in respect of value added tax and certain excise duties
• Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the fields of direct taxation and value added tax (77/799/EEC)
• Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE)
• Council Directive 2004/106/EC of 16 November 2004 amending Directives 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums and 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
• Treaty establishing the European Community