TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

ECJ Says Exit Tax on Change of Residency is not Contrary to EU Law so Long as the Company has an Option to Defer the Exit Tax

The European Court of Justice in its judgment in Case C-371/10 National Grid Indus BV v Inspecteur van de Belastingsdienst Rijnmond / kantoor Rotterdam has found that EU law in principle does not preclude the charging of tax on unrealised capital gains relating to the assets of a company when it transfers its place of management to another Member State.

A detailed summary of this case is available on here of this issue of tax.point.