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TAX CONSEQUENCES OF THE MIGRATION OF COMPANIES: A PRACTITIONER'S PERSPECTIVE
Gero Burwitz
Journal:

European Business Organization Law Review (EBOR) / Volume 7 / Issue 2 / June 2006

Published online by Cambridge University Press:

26 October 2006, pp. 589-604

Print publication:

June 2006
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The consequences of recent decisions of the European Court of Justice are that the Member States may not impose instant taxation on companies based only on their migration, but the Member States still do so. Secondary EU law provides tax neutrality only for a migrating SE. The prerequisites under which this tax neutrality is granted are so restrictive that their conformity with freedom of establishment is doubtful. As the European Court of Justice does not deny the right of Member States to tax increases in value at the time of realisation, a tax deferral concept might be a future solution.