Court of Justice 30 March 2006, C-470/04 (N v Inspecteur van de Belastingdienst Oost/kantoor Almelo.)

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European Union · · · Cited by 5 · 30-03-2006

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. In the main proceedings Mr N. challenges the assessment and methods of enforcing income tax on profits from substantial shareholdings where residence is moved to another Member State.

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