EU update: French exit tax incompatible with EC Treaty
The European Court of Justice ruled on March 11 2004 that the French legislation taxing unrealized capital gains simply because a taxpayer moves to another EU member state infringes the freedom of establishment (case C-9/02 Hughes de Lasteyrie du Saillant).
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
To unlock this article: