Withholding taxes within the internal market after Sofina chronicle of a death foretold? Ward Willems
By: Willem, Ward
.
Material type: 
ArticlePublisher: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141-B/2019/2-5 (Browse shelf) | Available | OP 2141-B/2019/2-5 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 2141-B/2019/2-2 The relevance of the procedural framework principles in the direct tax cases of the CJEU | OP 2141-B/2019/2-3 VAT and blockchain | OP 2141-B/2019/2-4 Case C-28/17 NN A/S v. Skatteministeriet | OP 2141-B/2019/2-5 Withholding taxes within the internal market after Sofina | OP 2141-B/2019/2-6 Germany | OP 2141-B/2019/3 EC Tax Review | OP 2141-B/2019/3-1 The uniform application of European Union law |
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.
Click on an image to view it in the image viewer
There are no comments for this item.