| 000 | 01352nab a2200313 c 4500 | ||
|---|---|---|---|
| 999 |
_c140193 _d140193 |
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| 003 | ES-MaIEF | ||
| 005 | 20220711132811.0 | ||
| 007 | ta | ||
| 008 | 190325t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_952007 _aO'Shea, Tom |
|
| 245 | 0 |
_aSofina _bFrench withholding tax rules breached free movement of capital, CJEU says _c by Tom O'Shea |
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| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_942810 _aDIVIDENDOS |
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| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_944475 _aFRANCIA |
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| 650 | 4 |
_947978 _aPERDIDAS |
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| 650 | 4 |
_932312 _aBÉLGICA |
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| 650 | 4 |
_947812 _aMOVIMIENTO DE CAPITALES |
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| 650 | 4 |
_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS |
|
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
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| 773 | 0 |
_9159616 _oOP 138-Bis/2019/93/6 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 93, n. 6, February 11, 2019, p. 649-652 |
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| 942 | _cART | ||