Kostikidis, Savvas
Fictitious interest and dividends under tax treaties and the EU Directives / Savvas Kostikidis & Florian Striefler
Resumen.
On 24 February 2022 the European Court of Justice (ECJ) ruled in the case Viva Telecom Bulgaria EOOD v. Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika – Sofia (Case C-257/20), inter alia, that fictitious interest payments do not enjoy withholding tax exemption neither under the Interest and Royalties Directive (2003/49) nor under the Parent-Subsidiary Directive (2011/96). This article questions this finding and argues that fictitious interest and dividends should fall under the Interest and Royalties Directive and Parent-Subsidiary Directive respectively.
EMPRESAS MULTINACIONALES
SUCURSALES
DIVIDENDOS
INTERES
IMPUESTO DE SOCIEDADES
LEGISLACION COMUNITARIA
UNION EUROPEA
Striefler, Florian
EC Tax Review 0928-2750 [print] v. 31, n. 5, October 2022, p. 251-259
Fictitious interest and dividends under tax treaties and the EU Directives / Savvas Kostikidis & Florian Striefler
Resumen.
On 24 February 2022 the European Court of Justice (ECJ) ruled in the case Viva Telecom Bulgaria EOOD v. Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika – Sofia (Case C-257/20), inter alia, that fictitious interest payments do not enjoy withholding tax exemption neither under the Interest and Royalties Directive (2003/49) nor under the Parent-Subsidiary Directive (2011/96). This article questions this finding and argues that fictitious interest and dividends should fall under the Interest and Royalties Directive and Parent-Subsidiary Directive respectively.
EMPRESAS MULTINACIONALES
SUCURSALES
DIVIDENDOS
INTERES
IMPUESTO DE SOCIEDADES
LEGISLACION COMUNITARIA
UNION EUROPEA
Striefler, Florian
EC Tax Review 0928-2750 [print] v. 31, n. 5, October 2022, p. 251-259