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European Taxation, 2023
This overview highlights the Court’s decision on legislation that allows only domestic companies belonging to a tax group to fully exempt dividends paid among them (Manitou BF (Case C-407/22)).
C. Valério, A. Xygka
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This overview highlights the Court’s decision on legislation that allows only domestic companies belonging to a tax group to fully exempt dividends paid among them (Manitou BF (Case C-407/22)).
C. Valério, A. Xygka
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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, 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.
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The International Court of Justice and the European Court of Justice
2017This chapter considers the contribution made by the International Court of Justice (ICJ) in The Hague and the European Court of Justice (ECJ) in Luxembourg to the development of international environmental law. Acceptance of the jurisdiction of the Court under Article 36 may be made unconditionally, or on condition of reciprocity, or for a limited ...
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