CORPORATE MIGRATION, EXIT TAXES AND EUROPEAN UNION’S SINGLE INTERNAL MARKET: A CRITICAL ANALYSIS OF THE CASE LAW REPERTOIRE OD THE COURT OF JUSTICE OF THE EUROPEAN UNION FROM THE PERSPECTIVE OF FUNDAMENTAL FREEDOMS
Keywords:
Exit Tax, Internal Market, Court of Justice of the European Union, Corporate TaxesAbstract
Corporate’s Exit taxation is the imposition of taxes on the subjects of a exit state triggered by the transfer of effective management or assets to transfering state. It represents a problem to internal market due to a disadvantageous treatment of cash flow ou cost of capital referring to migrating companies. In this contexto, the methodoly of research is inductive reasoning based on literature review and analisys of textual content of oficial documents and judicial decisions relating to exit taxes until march 2018. In this sense, it is aimed to establish solid criteria to conformate the action of State Members in the scope of exit taxation and also paths to harmonization of the theme for the purpose of reconcile internal market and proportionate exit taxes.
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