Why exit taxation of natural persons regarding unrealized capital gains in company shares is contrary to EU tax law

Why exit taxation of natural persons regarding unrealized capital gains in company shares is contrary to EU tax law

Get full text

Article

Kollruss, Thomas, kirjoittaja

Published in: European taxation 62 (2022) : 4, sivut 148-154

Saved in:

Language

English

Classification

ekl 22
ekl 26

Subjects

Euroopan unioni → veropolitiikka

osakkeet

veropako → EU-oikeus

henkilö

ft: exit tax

Additional Information

Thomas Kollruss