Assessment on the compliance of Polish exit tax with EU law

Abstract

The article is focused on an analysis of the compliance of Polish regulations which introduced a so-called “exit tax”, which is imposed on natural persons with the free movement of people within the EU in the field of immediate collection of this tax. As a part of the analysis, a reference was made to the case law of the CJEU and the points which it made therein, indicating an inadmissibility of introducing the exit tax, as adopted in Polish regulations.

Keywords

• natural persons
• tax on unrealized profits
• exit tax
• the eu treaty freedoms