O'Shea, Tom
Sofina French withholding tax rules breached free movement of capital, CJEU says / by Tom O'Shea .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author discusses the recent judgment in Sofina, in which the Court of Justice of the European Union determined that French rules imposing a 15 percent withholding tax on French dividends paid to loss-making Belgian companies were incompatible with the free movement of capital.
DIVIDENDOS
IMPUESTOS
FRANCIA
PERDIDAS
BÉLGICA
MOVIMIENTO DE CAPITALES
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
Tax Notes International 1048-3306 v. 93, n. 6, February 11, 2019, p. 649-652
Sofina French withholding tax rules breached free movement of capital, CJEU says / by Tom O'Shea .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author discusses the recent judgment in Sofina, in which the Court of Justice of the European Union determined that French rules imposing a 15 percent withholding tax on French dividends paid to loss-making Belgian companies were incompatible with the free movement of capital.
DIVIDENDOS
IMPUESTOS
FRANCIA
PERDIDAS
BÉLGICA
MOVIMIENTO DE CAPITALES
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
Tax Notes International 1048-3306 v. 93, n. 6, February 11, 2019, p. 649-652