International Taxation

In Martin Wächtler v. Finanzamt Konstanz, C-581/17 (CJEU 2/26/2019), the Court of Justice of the European Union (CJEU) determined that application of the German exit tax rules were incompatible with the Agreement on the Free Movement of Persons (AFMP) of June 21, 1999, between the EU and its member states on the one part, and between the EU and Switzerland on the other.… Continue Reading