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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
semanticscholar +3 more sources
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
semanticscholar +3 more sources
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.
A. Grant Hap
semanticscholar +4 more sources
This overview highlights the ECJ’s decision denying a refund of dividend withholding tax by a Member State to a non-resident investment fund.
A. Grant Hap
semanticscholar +4 more sources
Interpretation of the human rights treaties by the International Court of Justice
International Journal of Human Rights, 2020The subject of this article is the role of the International Court of Justice (ICJ or Court) in interpreting human rights treaties. The article first sets out the limits of the Court’s jurisdiction on human rights questions. Second, it analyses the ICJ’s
J. Crawford, A. Keene
exaly +2 more sources

