Sofina French withholding tax rules breached free movement of capital, CJEU says by Tom O'Shea
By: O'Shea, Tom
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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.
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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.
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