De «Lasteyrie» a «Comisión c. España»

¿Hacia una mayor coordinación en el diseño de los «exit taxes» de los Estados miembros?

Abstract

Exit taxation has become of the most controversial areas in the field of direct taxation when it comes to analyze its compatibility with EU fundamental freedoms. The Court of Justice of the European Union has undertaken an immense labor in this area, determining the conditions under which Member States are allowed to exercise their taxing rights on latent gains in cases of transfer of residence of both, individuals and companies. Nonetheless, many pending issues from this indirect harmonization still need to be clarified through a greater coordination of the tax policies of Member States.