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Migración intraeuropea de sociedades e impuestos de salida - Despacho de abogados Gómez-Acebo & Pombo
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Migración intraeuropea de sociedades e impuestos de salida

icon 28 de enero, 2012
En fechas relativamente recientes el Tribunal de Justicia de la UE se ha pronunciado sobre la compatibilidad con el Derecho de la UE de los impuestos exigidos por algunos Estados miembros con motivo del traslado de la sede de dirección efectiva (y la residencia fiscal) de una sociedad a otro Estado miembro. En concreto, la sentencia del (Gran Sala) de 29 de noviembre de 2011, C-371/10, National Grid Indus BV, aborda esta cuestión en relación con la normativa fiscal neerlandesa, alcanzando conclusiones que son extensibles a otras legislaciones como la española.

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Migración intraeuropea de sociedades e impuestos de salida

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Autor/es

José Manuel Calderón

Tipología

Análisis