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EU: Just an opinion?

18 April 2017  

A preliminary ruling by the ECJ has found a UK exit tax to be a restriction on the freedom of establishment. Christopher Salomons explains

On 21 December 2016 Advocate General Kokott issued an Opinion regarding the compatibility of s80 TCGA 1992 with the fundamental freedoms under the Treaty on the Functioning of the European Union (TFEU) in the case of The Trustees of the P Panayi Accumulation & Maintenance Settlements v Commissioners for Her Majesty’s Revenue and Customs [2015]. The First-tier Tax Tribunal (FTT) had requested a preliminary ruling.

 

Additional Info

  • Case(s) Referenced:

    Case C-9/02 De Lasteyrie du Saillant [2004] I-02409

    Case C-470/04 N [2006] I-07409

    Case C-371/10 National Grid Indus [2011] I-12273

    E-3/13, E-20/13 Olsen v Norway [2014] EFTA Court Report 400

    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

    C 657/13 Verder LabTec [2015] CJEU, 21 May

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