Brussels, 29/11/2011 (Agence Europe) - In principle, a member state may charge a tax on unrealised capital gains relating to the assets of a company when it transfers its place of management to another member state. However, immediate recovery of the tax at the time when the company transfers its place of management, without the company being given the possibility of deferred payment of the tax, is not compatible with EU law. Such, in substance, is the context of the ruling pronounced by the...