Reflexiones críticas sobre la imposición de salida en el ámbito europeo

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Title: Reflexiones críticas sobre la imposición de salida en el ámbito europeo
Authors: Ribes Ribes, Aurora
Research Group/s: Derecho Financiero y Tributario
Center, Department or Service: Universidad de Alicante. Departamento de Disciplinas Económicas y Financieras
Keywords: Exit taxes | European case law | Fundamental freedoms
Knowledge Area: Derecho Financiero y Tributario
Issue Date: 2013
Publisher: Sapienza Università Editrice
Citation: Rivista di Diritto Tributario Internazionale. 2013, 2: 91-133
Abstract: The aim of this paper is to discuss the current application of exit taxes within the European Union. Taking into account the requirements laid down in the Treaty on the Functioning of the European Union, as interpreted by the European Court of Justice, and the guidelines provided by the European institutions, the author attempts to provide an answer to the underlying question of whether an exit taxation is still possible and, in the affirmative case, under which conditions can it be applied by the European member States.
URI: http://hdl.handle.net/10045/43760
ISSN: 1824-1476 | 2282-2194 (Online)
Language: spa
Type: info:eu-repo/semantics/article
Peer Review: si
Appears in Collections:INV - DFT - Artículos de Revistas

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