Court of Justice 31 January 2013, Case C-301/11: Judgment of the Court (Seventh Chamber) of 31 January 2013 — European Commission v Kingdom of the Netherlands (Tax legislation — Transfer of a residence for tax purposes — Freedom of establishment — Article 49 TFEU — Taxation of unrealised capital gains — Immediate exit tax)

23.3.2013 EN Official Journal of the European Union C 86/4 Judgment of the Court (Seventh Chamber) of 31 January 2013 — European Commission v Kingdom of the Netherlands (Case C-301/11) (1) (Tax legislation - Transfer of a residence for tax purposes - Freedom of establishment - Article 49 TFEU - Taxation of unrealised capital gains - Immediate exit tax) 2013/C 86/05 Language of the case: Dutch