Fictitious interest and dividends under tax treaties and the EU Directives Savvas Kostikidis & Florian Striefler
By: Kostikidis, Savvas
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Contributor(s): Striefler, Florian.
Material type: 
ArticleSubject(s): EMPRESAS MULTINACIONALES | SUCURSALES | DIVIDENDOS | INTERES | IMPUESTO DE SOCIEDADES | LEGISLACION COMUNITARIA | UNION EUROPEA
In:
EC Tax Review v. 31, n. 5, October 2022, p. 251-259Summary: 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.
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| Artículos | IEF | IEF | OP 2141-B/2022/5-3 (Browse shelf) | Available | OP 2141-B/2022/5-3 |
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| OP 2141-B/2022/5 EC Tax Review | OP 2141-B/2022/5-1 VAT goes virtual | OP 2141-B/2022/5-2 Free movement of persons between the EU and Switzerland | OP 2141-B/2022/5-3 Fictitious interest and dividends under tax treaties and the EU Directives | OP 2141-B/2022/5-4 Abuse of law by a Member State when designing a tax measure | OP 2141-B/2022/5-5 "Provisions primarily of a fiscal nature" | OP 2141-B/2022/5-6 Case C-368/21 |
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.
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