A Dutch court is in doubt as to the compatibility of certain Netherlands provisions with the provisions of the Treaty as regards citizenship of the Union and freedom of establishment and has therefore referred five questions to the ECJ. Under Netherlands law, emigration from the Netherlands is equivalent to the disposal of shares. Accordingly, tax on the increase in value of the shares is assessed at the time of emigration, although it is then deferred for 10 years or until the date of actual disposal. The taxpayer was formerly obliged to provide security during the period of deferment, but this has been abrogated. The Dutch court's first question is the extent to which such provisions infringe the taxpayer's rights as a citizen of the Union. Implicitly, this raises the issue as to the relationship between the provisions concerning citizenship of the Union and concerning freedom of establishment. Further questions relate to the requirements for releasing the security provided and to the justification for any restrictions on rights to free movement arising out of the taxation on emigration. In the pending N. Case, Advocate General Kokott delivered her opinion on March 30, 2006. Mich...