H&I 2019/142
Wächtler. German exit tax rules constitute an infringement to EU-Switzerland Agreement on free movement of persons. Court of Justice
CJ 26-02-2019, C-581/17 (Uitspraak), m.nt. Edwin Thomas (Wächtler)
- Instantie
Court of Justice of the European Union
- Datum
26 februari 2019
- Zaaknummer
C-581/17
- Noot
Edwin Thomas
- Roepnaam
Wächtler
- JCDI
JCDI:ADS47760:1
- Vakgebied(en)
Europees belastingrecht / Derde landen
Europees belastingrecht / Algemeen
Europees belastingrecht / Europese verdragsvrijheden
Europees belastingrecht / Discriminatie
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 26‑02‑2019
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 04‑10‑2017
Essentie
Judgment of the Court of Justice in the case Wächtler. The provisions of the Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons, signed in Luxembourg on 21 June 1999, must be interpreted as precluding a tax regime of a Member State which, in a situation where a natural person who is a national of a Member State and who pursues an economic activity in the territory of the Swiss Confederation transfers his domicile from the Member State whose tax regime is ... Verder lezen? Log in om dit document te bekijken.