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The transfer of fiscal residence and exit tax in the Dutch and the Italian systems

Through the analysis of the behavior of the ECJ over the years, Through the analysis of the behavior of the ECJ over the years, the transfer of individuals or juristic persons, the final objective of this thesis is evaluate, with critical eyes, the actual framework of the case law of ECJ with regard to exit tax and assess the compatibility of the Dutch and Italian exit tax regime with EU law focusing on: limits, contradictions, and freedoms guaranteed by the Treaty, that often are sacrificed in order to protect the taxing powers of the States.

Mostra/Nascondi contenuto.
INTRODUCTION In the twentieth century arose a phenomenon that led to constant battles between the Member States and their taxpayers who are fighting this battle through the weapons of the fundamental freedoms: we are talking of the exit taxation. The exit taxation was born with the aim of protecting the fiscal sovereignty of the States against the ripple effects of the globalization of international markets. Although the companies move in order to their business needs (not only, therefore, for tax purposes), migration can have a significant impact on open economies and, leads to fiscal challenges for many States. Before analysis of such phenomenon, in the first chapter will be presented an overview of the tax consequences at international and Community level as a result of a transfer of a taxpayer from a Member State to another; while the second and third chapter will address the most important national aspects, together with the unique aspects of the jurisdiction of the States that will be the main subjects of this paper: the Netherlands and Italy. Only after having analyzed the several national aspects of such jurisdictions that appear to be crucial for subsequent analysis of the compatibility of the Dutch and Italian exit tax regime with European law, we can analyze the changing positions taken by the Court through the cases submitted to it, regarding the transfer of natural or legal persons and issues created by the application of the exit tax. 1

Tesi di Laurea Magistrale

Facoltà: Giurisprudenza

Autore: Alessandra Guida Contatta »

Composta da 255 pagine.


Questa tesi ha raggiunto 143 click dal 22/09/2014.


Consultata integralmente una volta.

Disponibile in PDF, la consultazione è esclusivamente in formato digitale.