On 15 May 2012, the government presented to the parliament amendments to the National Budget for 2012 (the Budget). The details of the Budget are summarized below. Exit tax The following changes are made as a consequence to the recent developments in the EU/EEA, especially in the decision of the European Court of Justice in National Grid Indus (Case C-371/10): -   an interest charge is introduced on the exit tax which has been deferred and is charged until the date of realization of the asset. The interest is set annually on 1 January of the relevant year (the rate for...