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Contents:
Looking Beyond Cartesio: Reconciliatory Interpretation as a Tool to Remove Tax Obstacles on the Exercise of the Primary Right of Establishment by Companies and Other Legal Entities - Ana Paula Dourado and Pasquale Pistone
How Does the European Court of Justice Treat Precedents in Its Case Law? Cartesio and Damseaux from a Different Perspective: Part I - Rita Szudoczky
This article discusses the Cartesio Oktató és Szolgáltató Bt (hereinafter ‘Cartesio’) case, the latest decision of the European Court of Justice (ECJ) on the issue of transfer of seat of companies within the European Union (EU). The analysis of the case is placed to a more general framework, namely the treatment of previous case law by the ECJ, as the Cartesio case follows a controversial line of cases on the freedom of establishment of companies which it was expected to either clarify and confirm or overrule. Thus, the article’s main focus is on how the ECJ dealt with Cartesio in relation to previous case law. In addition, it also compares the ECJ’s approach with that of the Advocate General and it examines the consequences of the case to the right of establishment of EU companies.
Exit Taxation after Cartesio: The European Fundamental Freedom’s Impact on Taxing Migrating Companies - Hermann Schneeweiss
At first sight, the European Court of Justice (ECJ)’s judgment in Cartesio looks like a victory for the European Union Member States collecting exit taxes from migrating companies. A closer look reveals that Cartesio is applicable only to a small portion of possible migration scenarios. As a result, exit taxation of the majority of company migration scenarios is likely to infringe the European fundamental freedoms. The author arrives at this conclusion by analyzing the ECJ’s case law on exit taxation of individuals, elaborating on its correlation with Daily Mail and Cartesio, and applying the deducted principles to different scenarios of company migrations.
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