Gilbert, Parleani - In: European Company and Financial Law Review 1 (2004) 3, pp. 379-389
In Lasteyrie du Saillant the ECJ ruled that the principle of freedom of establishment laid down by Article 52 of the EC Treaty (now, after amendment, Article 43 EC) must be interpreted as precluding a Member State from establishing a mechanism for taxing unrealised increases in value when a...
