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

Domstolens egne nøkkelord

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.

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