Show simple item record

dc.contributor.advisorJin, Banggui
dc.contributor.authorGrindvold, Carina
dc.date.accessioned2015-02-20T10:38:24Z
dc.date.available2015-02-20T10:38:24Z
dc.date.issued2014-07-03
dc.description.abstractThe compatibility of national exit tax regimes, both by Member States of the European Union (EU) and states that are signatories to tax treaties, has been discussed for some time. In the international sphere is such a tax widely accepted, but within the borders of the Internal Market is it still argued whether exit taxes infringe the internal market principles or not. It is commonly accepted since the National Grid Indus case that exit taxes as such do not infringe the freedom of establishment, but the timing of when the tax is to be paid and on what conditions are still uncertain. However, the European Court of Justice and the Court of the European Free Trade Area have ruled in several cases recently concerning exit taxes. The purpose of this thesis is to analyse and discuss to what extent exit taxes are legal within the EU and the European Economic Area in view of to the recent developments and assess the legal standpoint of the EU and under the EEA-Agreement. Exit taxes may be levied on both individuals and companies; the thesis however will focus on exit taxes levied on companies. Further is the domestic exit tax regimes for charge of such taxes on companies of two Member States scrutinised and compared in order to examine how Member States may levy such taxes, without violating EU-law and/or the EEA-Agreement.en_US
dc.identifier.urihttps://hdl.handle.net/10037/7165
dc.identifier.urnURN:NBN:no-uit_munin_6766
dc.language.isoengen_US
dc.publisherUiT Norges arktiske universiteten_US
dc.publisherUiT The Arctic University of Norwayen_US
dc.rights.accessRightsopenAccess
dc.rights.holderCopyright 2014 The Author(s)
dc.subject.courseIDJUR-3902en
dc.subjectVDP::Samfunnsvitenskap: 200::Rettsvitenskap: 340::Offentlig rett: 343en_US
dc.subjectVDP::Social science: 200::Law: 340::Public law: 343en_US
dc.titleThe legality of Exit Taxes within the EU- and the EEA: Where are we now?en_US
dc.typeMaster thesisen_US
dc.typeMastergradsoppgaveen_US


File(s) in this item

Thumbnail
Thumbnail

This item appears in the following collection(s)

Show simple item record