Request for a preliminary ruling from the Hoge Raad der Nederlanden in the case X.
Does the respect for the application to third countries of restrictions, as provided for in Article 64(1) TFEU, extend also to the application of restrictions existing under national rules, such as the extended recovery period at issue in the case in the main proceedings, which rules can also be applied in situations that have nothing to do with direct investment, the provision of financial services or the admission of securities to capital markets? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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