Judgment of the Court (Grand Chamber) of 29 November 2011.
National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam.
Reference for a preliminary ruling: Gerechtshof Amsterdam - Netherlands.
Transfer of a company’s place of effective management to a Member State other than that in which it is incorporated - Freedom of establishment - Article 49 TFEU - Taxation of unrealised capital gains relating to the assets of a company transferring its place of management between Member States - Determination of the amount of tax at the time of the transfer of the place of management - Immediate recovery of the tax - Proportionality.
Case C-371/10.
Reports of Cases
2011 I-12273
Links to the texts
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Curia |
EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2011:563 |
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Judgment
ECLI:EU:C:2011:785 |
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