Transfer of assets abroad and attribution of gains rules referred to EU Court of Justice | Practical Law

Transfer of assets abroad and attribution of gains rules referred to EU Court of Justice | Practical Law

The European Commission has referred the UK to the EU Court of Justice (ECJ) over its tax rules on the transfer of assets abroad and the attribution of gains to members of non-UK resident companies, which the Commission believes are incompatible with the freedom of establishment and free movement of capital.

Transfer of assets abroad and attribution of gains rules referred to EU Court of Justice

Practical Law UK Legal Update 8-522-0776 (Approx. 4 pages)

Transfer of assets abroad and attribution of gains rules referred to EU Court of Justice

by PLC Private Client
Published on 25 Oct 2012 • European Union, United Kingdom
The European Commission has referred the UK to the EU Court of Justice (ECJ) over its tax rules on the transfer of assets abroad and the attribution of gains to members of non-UK resident companies, which the Commission believes are incompatible with the freedom of establishment and free movement of capital.