| 000 | 01530nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c149262 _d149262 |
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| 003 | ES-MaIEF | ||
| 005 | 20240415183446.0 | ||
| 007 | ta | ||
| 008 | 240415t2023 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_966843 _aLazarov, Ivan |
|
| 245 | 0 |
_aWithholding taxation under the fundamental freedoms _helectrónico _c Ivan Lazarov |
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| 500 | _aResumen. | ||
| 520 | _aThis paper critically analyses recent developments in the CJEU’s case law regarding withholding taxes and the constraints that fundamental freedoms impose on Member States in this area. It argues that both resident and non-resident taxpayers are universally comparable from a source state perspective, regardless of whether a double tax treaty precludes a specific form of domestic taxation in the source state. Furthermore, it asserts that the net taxation obligation should be accessible not only as an ex-post refund but also as an ex-ante option for nonresident taxpayers to file a tax return under the same conditions as resident taxpayers. | ||
| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_aRETENCIONES TRIBUTARIAS _948294 |
|
| 650 | 4 |
_aLIBERTADES FUNDAMENTALES _968997 |
|
| 650 | 4 |
_aCONVENIOS _941141 |
|
| 650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
|
| 650 | 4 |
_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611 |
|
| 650 | 4 |
_aUNION EUROPEA _971636 |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 773 | 0 |
_9171451 _oOP 2141/2023/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, Issue 6/7, June 2023, p. 524-532 |
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| 942 | _cRE | ||