PORTUGAL TAKEN TO COURT OVER EXIT TAX.
The European Commission decided, on 23 January, to take Portugal to the EU Court of Justice over the exit tax it applies to persons who carry out an exchange of shares and then give up residence in Portugal, and to those who transfer to a company located abroad assets related to the exercise of an economic or professional activity. The former are taxed immediately on the value of their assets, unlike those who maintain their residence in Portugal. The latter are not eligible for a tax exemption, unlike taxpayers who transfer their assets to a company based in Portugal. For the Commission, these discriminatory practices are not...
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