Does the deferred payment method of Art. 5 ATAD provide for a technique proportionate to mitigate liquidity disadvantages of exit taxes?
This thesis analyses the deferred payment method of Art. 5 para. 2 ATAD. It asks whether or not it is proportionate to mitigate liquidity disadvantages stemming from exit taxes. Such disadvantages are a general pattern of the Court of Justices case law on exit taxation. The analysis is therefore based on that respective case law. The thesis examines the roots of the deferred payment method, elabor