EU: Just an opinion?

A preliminary ruling by the ECJ has found a UK exit tax to be a restriction on the freedom of establishment. Christopher Salomons explains ‘The UK is currently very much in the grip of “Brexit”, the country’s decision to leave the EU. How much attention the UK will give to this Opinion therefore, will remain …
This post is only available to members.

Cases Referenced

  • C 657/13 Verder LabTec [2015] CJEU, 21 May
  • Case C-371/10 National Grid Indus [2011] I-12273
  • Case C-470/04 N [2006] I-07409
  • Case C-646/15 The Trustees of the P Panayi Accumulation & Maintenance Settlements v Commissioners for Her Majesty's Revenue and Customs [2016] OJ C48/22
  • Case C-9/02 De Lasteyrie du Saillant [2004] I-02409
  • E-3/13, E-20/13 Olsen v Norway [2014] EFTA Court Report 400