Opinion of advocate general Jääskinen in the case Verder LabTec.

Freedom of establishment under Article 49 TFEU does not preclude a national rule leading to disclosure of hidden reserves contributing to taxable profits, upon the transfer of an asset from a domestic to a foreign permanent establishment of the same undertaking, when another national rule provides for the possibility of spreading that income equally over 10 financial years.



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Rubriek: Europees belastingrecht

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