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 …
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Cases in bold have further reading - click to view related articles.
- C 657/13 Verder LabTec  CJEU, 21 May
- Case C-371/10 National Grid Indus  I-12273
- Case C-470/04 N  I-07409
- Case C-646/15 The Trustees of the P Panayi Accumulation & Maintenance Settlements v Commissioners for Her Majesty's Revenue and Customs  OJ C48/22
- Case C-9/02 De Lasteyrie du Saillant  I-02409
- E-3/13, E-20/13 Olsen v Norway  EFTA Court Report 400