Reports of Cases
Information not available
Subject-matter
Failure of a Member State to fulfil obligations – Interpretation of Article 49 TFEU – Exit tax for undertakings ceasing to be tax-resident in the Netherlands – Taxation of the unrealised capital gains of an undertaking on a change of residence, relocation of its permanent establishment or transfer of its assets to another Member State
Systematic classification scheme
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Citations of case-law or legislation
References in grounds of judgment
Operative part
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Opinion
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Dates
Date of the lodging of the application initiating proceedings
Date of the Opinion
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Date of the hearing
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Date of delivery
19/03/2013
References
Publication in the Official Journal
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Name of the parties
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Notes on Academic Writings
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Procedural Analysis Information
Source of the question referred for a preliminary ruling
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Subject-matter
Provisions of national law referred to
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Provisions of international law referred to
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Procedure and result
- Action for a declaration of failure to fulfil obligations
- Application for rectification of a judgment
Formation of the Court
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Judge-Rapporteur
Arestis
Advocate General
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Language(s) of the Case
Language(s) of the Opinion
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