Exit charge held contrary to the EC Treaty
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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.
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