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Supreme Court of Denmark

Exit tax 

Case no. 176/2013

Order made on 15 April 2016

The Danish Ministry of Taxation

No reference for a preliminary ruling to the EU Court of Justice concerning exit tax

A applied for reference to the EU Court of Justice for a preliminary ruling. A stated that the Danish exit taxation rules regarding capital gains taxation are in contravention of the EU rules on free movment, including the rules on freedom of establishment.

According to the case law of the EU Court of Justice, national tax schemes constituting a restriction on the exercise of the freedom of establishment may be allowed under certain conditions. In a previous case, the Supreme Court had assessed these conditions in relation to issues concerning the capital gains tax legislation.

Against this background, and considering the issues regarded as being covered by the present case, the Supreme Court's preliminary assessment was that there was no reasonable doubt as to the interpretation of the relevant EU law that justified referring questions to the EU Court of Justice. Accordingly, the Supreme Court did not grant the request for a reference for a preliminary ruling.

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