IFA ISSUE: ARTICLES - THE "D" CASE AGAINST THE NETHERLANDS AND THE ECJ'S DECISION -- IS THERE STILL A FUTURE FOR MFN TREATMENT?
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|Authors:||Hurk, Hans van den ; Korving, Jasper|
Bulletin for international taxation. - Amsterdam, ISSN 0007-4624, ZDB-ID 22171599. - Vol. 60.2006, 8-9, p. 365-374
European Union, Netherlands - The ECJ's Judgement in the N Case against the Netherlands and its Consequences for Exit Taxes in the European Union - The European Court of Justice recently handed down its judgement in the N case on the compatibility of the Netherlands exit tax legislation with EC law. This article summarizes the ECJ's settled case law that finally resulted in the N decision and ...
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