Noting that, in the case in the main proceedings, the transfer by National Grid Indus of its place of effective management to the United Kingdom had not, however, affected its status as a company incorporated under Netherlands law because the Kingdom of the Netherlands applies the incorporation theory, and that the national legislation therefore confines itself to attaching tax consequences, for companies incorporated under national law, to that transfer between Member States, (17) the Court concluded that the transfer had not affected that company’s possibility of relying on Article 49 TFEU.
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