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Court of Justice of the European Union · Judgment

C-371/10National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam

Decided
2011-11-29
ECLI
ECLI:EU:C:2011:785
CELEX
62010CJ0371
Finality
Final, the decision cannot be appealed

The court's own keywords

Transfer of a company’s place of effective management to a Member State other than that in which it is incorporated - Freedom of establishment - Article 49 TFEU - Taxation of unrealised capital gains relating to the assets of a company transferring its place of management between Member States - Determination of the amount of tax at the time of the transfer of the place of management - Immediate recovery of the tax - Proportionality.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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