The transfer of fiscal residence and exit tax in the Dutch and the Italian systems

INTRODUCTION In the twentieth century arose a phenomenon that led to constant battles between the Member States and their taxpayers who are fighting this battle through the weapons of the fundamental freedoms: we are talking of the exit taxation. The exit taxation was born with the aim of protecting the fiscal sovereignty of the States against the ripple effects of the globalization of international markets. Although the companies move in order to their business needs (not only, therefore, for tax purposes), migration can have a significant impact on open economies and, leads to fiscal challenges for many States. Before analysis of such phenomenon, in the first chapter will be presented an overview of the tax consequences at international and Community level as a result of a transfer of a taxpayer from a Member State to another; while the second and third chapter will address the most important national aspects, together with the unique aspects of the jurisdiction of the States that will be the main subjects of this paper: the Netherlands and Italy. Only after having analyzed the several national aspects of such jurisdictions that appear to be crucial for subsequent analysis of the compatibility of the Dutch and Italian exit tax regime with European law, we can analyze the changing positions taken by the Court through the cases submitted to it, regarding the transfer of natural or legal persons and issues created by the application of the exit tax. 1