Court of Justice 8 September 2011, C-371/10 (National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. Is it compatible with the freedom of establishment if the transfer of the place of effective management of a company from one Member State to another, in contrast to a transfer of the place of management within one Member State, leads to an immediate tax charge on the undisclosed reserves?