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Taxonomy tags
Freedom of establishment
Exit tax
Balanced allocation of taxing rights
Info
Referral date: 26-07-2010
Show case reference
Opinion date: 08-09-2011
Ruling date: 29-11-2011
AG: Kokott
References in this case
C-157/07 - Krankenheim Ruhesitz
C-194/06 - Orange Smallcap
C-196/04 - Cadbury Schweppes
C-208/00 - Überseering
C-210/06 - Cartesio
C-231/05 - Oy AA
C-262/09 - Meilicke II
C-264/96 - ICI
C-293/06 - Deutsche Shell
C-298/05 - Columbus Container Services
C-303/07 - Aberdeen
C-311/08 - SGI
C-334/02 - Commission v France
C-365/02 - Lindfors
C-374/04 - Test Claimants in Class IV of the ACT Group Litigation
C-403/03 - Schempp
C-414/06 - Lidl Belgium
C-436/00 - X and Y
C-446/03 - Marks & Spencer
C-470/04 - N
C-478/98 - Commission/Belgium
C-524/04 - Test Claimants in the Thin Cap Group Litigation
C-540/07 - Commission/Italy
C-9/02 - De Lasteyrie
C-96/08 - CIBA
References to this case
C-157/07 - Krankenheim Ruhesitz
C-194/06 - Orange Smallcap
C-196/04 - Cadbury Schweppes
C-208/00 - Überseering
C-210/06 - Cartesio
C-231/05 - Oy AA
C-262/09 - Meilicke II
C-264/96 - ICI
C-293/06 - Deutsche Shell
C-298/05 - Columbus Container Services
C-303/07 - Aberdeen
C-311/08 - SGI
C-334/02 - Commission v France
C-365/02 - Lindfors
C-374/04 - Test Claimants in Class IV of the ACT Group Litigation
C-403/03 - Schempp
C-414/06 - Lidl Belgium
C-436/00 - X and Y
C-446/03 - Marks & Spencer
C-470/04 - N
C-478/98 - Commission/Belgium
C-524/04 - Test Claimants in the Thin Cap Group Litigation
C-540/07 - Commission/Italy
C-9/02 - De Lasteyrie
C-96/08 - CIBA
C-106/16 - POLBUD
C-115/16 - N Luxembourg 1
C-116/16 - T Danmark
C-14/16 - Euro Park Service
C-164/12 - DMC
C-18/11 - Philips Electronics
C-261/11 - Commission v Denmark
C-269/09 - Commission v Spain
C-292/16 - A
C-301/11 - Commission/the Netherlands (exit tax)
C-322/11 - K
C-326/12 - van Caster and van Caster
C-327/16 - Judgment - 22/03/2018 - Jacob
C-35/11 - Test Claimants in the FII Group Litigation
C-350/11 - Argenta Spaarbank
C-375/12 - Bouanich
C-378/10 - VALE Építési
C-38/10 - Commission v Portugal
C-380/11 - DI VI Finanziaria SAPA di Diego della Valle
C-382/16 - Hornbach-Baumarkt
C-385/12 - Hervis Sport- és Divatkereskedelmi
C-388/14 - Timac Agro Deutschland
C-405/18 - AURES Holdings
C-47/12 - Kronos International
C-48/11 - A
C-480/17 - Montag
C-503/14 - Commission v Portugal
C-522/14 - Sparkasse Allgäu
C-575/17 - Sofina and Others
C-581/17 - Wächtler
C-589/13 - F.E. Familienprivatstiftung Eisenstadt
C-591/13 - Commission v Germany
C-64/11 - Commission v Spain
C-646/15 - Trustees of the P Panayi Accumulation & Maintenance Settlements
C-657/13 - Verder LabTec
C-678/11 - Commission v Spain
C-686/13 - X AB
C-707/20 - Gallaher
C-80/12 - Felixstowe Dock and Railway Company and Others
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