Exit Taxes: Where to Now?
Article by Shane Wallace and Shane Murphy, copyright Irish Tax Review.
Exit Taxes: Where to Now? Article
On 29 November 2011 the European Court of Justice issued its judgment in the case of National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond C-371/10 (NGI). This case is important as it is the first time that the ECJ has specifically addressed the issue of exit taxes arising on a corporate migration of tax residence within the EU.