Press Release: Direct taxation: The European Commission refers Spain to the European Court of Justice over restrictive exit tax provisions for individuals

The European Commission decided to refer Spain to the European Court of Justice for its tax provisions which impose an exit tax on individuals who cease to be tax resident in Spain. The provisions are incompatible with the free movement of persons provided for in Articles 18, 39, 43 of the Treaty and Articles 28 and 31 of the EEA Agreement.