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Withholding taxes within the internal market after Sofina chronicle of a death foretold? Ward Willems

By: Willem, Ward.
Material type: ArticleArticlePublisher: 2019Subject(s): EMPRESAS | DIVIDENDOS | IMPUESTO DE SOCIEDADES | BLOCKCHAIN | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA In: EC Tax Review v. 28, n. 2, April 2019, p. 101-113Summary: 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.
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OP 2141-B/2019/2-5 (Browse shelf) Available OP 2141-B/2019/2-5

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.

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