Netherlands - Dutch Cross-Border Rollover Relief Regarding Real Estate, from an EU Law Perspective
| Authors |
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|---|---|
| Publication date | 2018 |
| Journal | Derivatives & Financial Instruments |
| Volume | Issue number | 20 | 2 |
| Organisations |
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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. |
| Document type | Article |
| Language | English |
| Published at |
https://research.ibfd.org/#/doc?url=/collections/dfi/html/dfi_2018_02_nl_1.html
(Final published version)
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