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European Taxation, 2022
This overview highlights the ECJ’s decision on the incompatibility of legislation providing that the reimbursement of withholding tax on portfolio dividends received by a company established in another EU Member State is subject to conditions that are not applicable if the dividends are received by a company resident in the Member State.
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This overview highlights the ECJ’s decision on the incompatibility of legislation providing that the reimbursement of withholding tax on portfolio dividends received by a company established in another EU Member State is subject to conditions that are not applicable if the dividends are received by a company resident in the Member State.
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European Taxation, 2020
This overview highlights the ECJ’s decisions on (i) the difference in tax treatment applicable to capital gains arising from the sale of immovable property between resident and non-resident taxpayers and (ii) the General Court's decisions on the compatibility of transfer pricing arrangements between companies within the Amazon group and the intra-group
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This overview highlights the ECJ’s decisions on (i) the difference in tax treatment applicable to capital gains arising from the sale of immovable property between resident and non-resident taxpayers and (ii) the General Court's decisions on the compatibility of transfer pricing arrangements between companies within the Amazon group and the intra-group
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European Taxation, 2018
This overview highlights the ECJ’s decision denying a refund of dividend withholding tax by a Member State to a non-resident investment fund.
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This overview highlights the ECJ’s decision denying a refund of dividend withholding tax by a Member State to a non-resident investment fund.
openaire +2 more sources