Sofina French withholding tax rules breached free movement of capital, CJEU says by Tom O'Shea
By: O'Shea, Tom
.
Material type: 
ArticlePublisher: 2019Subject(s): DIVIDENDOS | IMPUESTOS | FRANCIA | PERDIDAS | BÉLGICA | MOVIMIENTO DE CAPITALES | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
Tax Notes International v. 93, n. 6, February 11, 2019, p. 649-652Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/93/6-5 (Browse shelf) | Available | OP 138-Bis/2019/93/6-5 |
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.
Click on an image to view it in the image viewer
There are no comments for this item.