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Scientific paper - Conference Proceedings Article (invited lecture)
Cross-border transfer of company’s seat and exit taxation in the European Union
In: Economic and Social Development (Book of Proceedings) : 17th International Scientific Conference on Economic and Social Development "Managerial Issues in Modern Business". / Przygoda, Miroslaw; Mikic, Mihaela; Kurecic, Petar (Ed.). Varaždin; Koprivnica; Warsaw: Varazdin Development and Entrepreneurship Agency; University North; Faculty of Management University of Warsaw, 2016. pp. 171-180. urn:nbn:hr:118:197050
Žunić Kovačević, Nataša; Jurić, Dionis; Gadžo, Stjepan

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Žunić Kovačević, N., Jurić, D. & Gadžo, S. (2016). Cross-border transfer of company’s seat and exit taxation in the European Union. In M. Przygoda, (Ed.), M. Mikic, (Ed.), P. Kurecic, (Ed.), Economic and Social Development (Book of Proceedings) : 17th International Scientific Conference on Economic and Social Development "Managerial Issues in Modern Business" (pp. 171-180). Varaždin: Varazdin Development and Entrepreneurship Agency; Koprivnica: University North; Warsaw: Faculty of Management University of Warsaw. Retrieved from https://urn.nsk.hr/urn:nbn:hr:118:197050

Žunić Kovačević, Nataša, et al. "Cross-border transfer of company’s seat and exit taxation in the European Union." Economic and Social Development (Book of Proceedings) : 17th International Scientific Conference on Economic and Social Development "Managerial Issues in Modern Business", edited by Miroslaw Przygoda, edited by Mihaela Mikic, edited by Petar Kurecic, Varazdin Development and Entrepreneurship Agency, University North, Faculty of Management University of Warsaw, 2016, pp. 171-180. https://urn.nsk.hr/urn:nbn:hr:118:197050

Žunić Kovačević, Nataša, Dionis Jurić and Stjepan Gadžo. "Cross-border transfer of company’s seat and exit taxation in the European Union." In Economic and Social Development (Book of Proceedings) : 17th International Scientific Conference on Economic and Social Development "Managerial Issues in Modern Business", 171-180. Varaždin: Varazdin Development and Entrepreneurship Agency; Koprivnica: University North; Warsaw: Faculty of Management University of Warsaw, 2016. Accessed 2025 January 29. https://urn.nsk.hr/urn:nbn:hr:118:197050

Žunić Kovačević, N., Jurić, D. and Gadžo, S. (2016) 'Cross-border transfer of company’s seat and exit taxation in the European Union', in Przygoda, M. (ed.), Mikic, M. (ed.), Kurecic, P. (ed.), Economic and Social Development (Book of Proceedings) : 17th International Scientific Conference on Economic and Social Development "Managerial Issues in Modern Business", Varaždin, Varazdin Development and Entrepreneurship Agency; Koprivnica, University North; Faculty of Management University of Warsaw, Warsaw, pp. 171-180. Available at: https://urn.nsk.hr/urn:nbn:hr:118:197050 (Accessed 29 January 2025)

Žunić Kovačević N, Jurić D, Gadžo S. Cross-border transfer of company’s seat and exit taxation in the European Union. In: M. Przygoda, ed., M. Mikic, ed., P. Kurecic, ed. Economic and Social Development (Book of Proceedings) : 17th International Scientific Conference on Economic and Social Development "Managerial Issues in Modern Business". Varaždin: Varazdin Development and Entrepreneurship Agency; Koprivnica: University North; Warsaw: Faculty of Management University of Warsaw; 2016. Pp. 171-180. [cited 2025 January 29] Available at: https://urn.nsk.hr/urn:nbn:hr:118:197050

N. Žunić Kovačević, D. Jurić and S. Gadžo, "Cross-border transfer of company’s seat and exit taxation in the European Union", Economic and Social Development (Book of Proceedings) : 17th International Scientific Conference on Economic and Social Development "Managerial Issues in Modern Business", M. Przygoda, M. Mikic and P. Kurecic, Eds. Varaždin: Varazdin Development and Entrepreneurship Agency; Koprivnica: University North; Warsaw: Faculty of Management University of Warsaw, 2016. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:118:197050 [Accessed: 29 January 2025]

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Metadata
Title (english)Cross-border transfer of company’s seat and exit taxation in the European Union
AuthorNataša Žunić Kovačević
AuthorDionis Jurić
AuthorStjepan Gadžo
EditorMiroslaw Przygoda
EditorMihaela Mikic
EditorPetar Kurecic
Author's institutionUniversity of Rijeka
FACULTY OF LAW
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract (english)
Company's cross-border transfer of seat represents a controversial issue in the EU because of the differences in Member States’ national legislation on conflict-of-laws and substantive issues. Therefore, the ECJ has dealt with the problem of company's cross- border transfer of real seat in its judgments. ECJ’s case law distinguishes cases of immigration from the cases of companies’ emigration. EU secondary legislation regulates cross-border transfer of registered seat of supranational companies and cross-border mergers of companies. Further obstacle to corporate mobility originates from the application of exit taxes in some Member States, which induces significant costs for cross-border mobility of companies. While exit taxation is regarded as a tool for protection of fiscal sovereignty of home Member States, a question arises as to whether exit taxes are compatible with the freedom of establishment in EU internal market. The ECJ dealt with this problem in the famous National Grid Indus case (C-371/10). It held that the imposition of the exit tax was justified by the overriding reasons of public policy (preservation of the allocation of taxing powers between Member States). On the other hand, it also held that a Member State should offer corporate taxpayers a choice between immediate taxation and tax deferral, whereby it is necessary to take into account subsequent decreases in value. Main aim of this paper is to analyse the limitations that primary and secondary EU legislation place upon Member States’ domestic provisions regulating cross-border transfer of seat, including relevant tax provisions. Particular attention is also given to the legal framework in the Republic of Croatia, newest EU Member State.
Keywords (english)
Languageenglish
Publication typeScientific paper - Conference Proceedings Article (invited lecture)
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Publication titleEconomic and Social Development (Book of Proceedings) : 17th International Scientific Conference on Economic and Social Development "Managerial Issues in Modern Business"
Numberingpp. 171-180
p-ISSN1849-7535
URN:NBNurn:nbn:hr:118:197050
Publication2016
ConferenceTitle: 17th International Scientific Conference on Economic and Social Development “Managerial Issues in Modern Business”
Location: Varšava, Poland
Start date: 2016-10-20
End date: 2016-10-21
Assembly type: Invited lecture
Document URLhttp://bib.irb.hr/858112
Document URLhttps://www.esd-conference.com/upload/book_of_proceedings/Book_of_Proceedings_Warsaw_2016_Online.pdf
Type of resourceText
PublisherVarazdin Development and Entrepreneurship Agency
PublisherUniversity North
PublisherFaculty of Management University of Warsaw
Publishing placeVaraždin
Publishing placeKoprivnica
Publishing placeWarsaw
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2019-07-25 10:33:23