Reference for a preliminary ruling from First-tier Tribunal in the case Trustees of the P Panayi Accumulation & Maintenance Settlements. Is it compatible with the freedom of establishment, the free movement of capital, or the freedom to provide services for a Member State to enact and maintain legislation such as section 80 of the Taxation of Chargeable Gains Act 1997 under which a charge to tax arises on the unrealised gains in value of the assets comprised in a trust fund if the trustees of a trust become at any time neither resident nor ordinarily resident in the Member State.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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