Willem, Ward

Withholding taxes within the internal market after Sofina chronicle of a death foretold? / Ward Willems .-- , 2019


Resumen.

On 22 November 2018 the European Court of Justice handed down its judgment in Case C-575/17, Sofina SA, Rebelco SA and Sidro SA on the French rules for taxing dividends distributed to companies in deficit. The article analyses the case.


EMPRESAS
DIVIDENDOS
IMPUESTO DE SOCIEDADES
BLOCKCHAIN
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA

EC Tax Review 0928-2750 [print] v. 28, n. 2, April 2019, p. 101-113

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