Reflexiones críticas sobre la imposición de salida en el ámbito europeo

Abstract

The aim of this paper is to discuss the current application of exit taxes within the European Union. Taking into account the requirements laid down in the Treaty on the Functioning of the European Union, as interpreted by the European Court of Justice, and the guidelines provided by the European institutions, the author attempts to provide an answer to the underlying question of whether an exit taxation is still possible and, in the affirmative case, under which conditions can it be applied by the European member States.