Netherlands - Dutch Cross-Border Rollover Relief Regarding Real Estate, from an EU Law Perspective
| Authors |
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| Publication date |
2018
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| Journal |
Derivatives & Financial Instruments
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| Volume | Issue number |
20 | 2
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| Organisations |
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Faculty of Law (FdR) - Amsterdam Center for Tax Law (ACTL)
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| Abstract |
In this article the authors discuss the implications of the ECJ’s judgment in Commission v. Germany and the exit taxation provisions of the Anti-Tax Avoidance Directive for the Dutch rules for cross-border rollover relief.
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| Document type |
Article
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| Language |
English
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| Published at |
https://research.ibfd.org/#/doc?url=/collections/dfi/html/dfi_2018_02_nl_1.html
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