Exit charge held contrary to the EC Treaty
| Category | Technical Articles |
| Author | Technical Department |
Article by Peter Cussons, international corporate tax partner, PricewaterhouseCoopers. This article appeared in the May 2004 issue of Tax Adviser. On 11 March 2004, the European Court of Justice held in Case C-9/02 that France's Article 167a of the Code General des Impots exit charge on individuals leaving France is contrary to Art. 43, Freedom of Establishment, of the EC Treaty.
To download the article in Adobe (pdf) format, please click on the link below.
Technical Department
020 7235 9381
May 2004 by Peter Cussons
