000			02550nab#a2200289#c#4500
999			_c34321 _d34321
003			IEF
005			20221026191542.0
008			171025s2017 NLD|| #####0 b|ENG|u
040			_aIEF _cES-MaBCM
041			_aENG
100	1		_aBeretta, Giorgio _964165
245			_aThe Brisal and KBC Finance Decision _bonce again the CJEU assesses the compatibility with EU law of gross withholding taxation of non - residents _c Giorgio Beretta
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
520			_aThe levying of withholding taxes on non-residents by the source state is a long-standing topic in EU tax law. The recent case Brisaland KBC Finance, concerning a withholding tax levied on an outbound interest payment, constitutes just the last addition to the line ofjudgments on this issue rendered over years by the Court of Justice of the European Union. In Brisal the Court first confirmed that Member States are permitted to use different techniques for charging a tax on residents and non-residents for the same item of income, i.e. through a final-year assessment and an immediate retention upon the payment. However, the judiciary of Luxembourg found that residents and non-residents are in a comparable situation with respect to the deductibility of operational costs and thus both categories shall be treated equally in this regard. Although this conclusion could most likely have been anticipated in light of precedent decisions ofthe Court, the judgment in Brisal is equally remarkable since it disrupts a fundamental tenet of taxation ofincome earned by non-residents without a permanent establishment, i.e. that the source state can levy a withholding tax on the grossamount of such income and that the expenses of the underlying activity haveto be considered by the residence state. Besides and moregenerally, the decision confirmed that the CJEU is increasingly willing to scrutinize the methods for calculating the tax base adoptedby Member States in cross-border scenarios.
650		4	_aNO RESIDENTES _947837
650		4	_aIMPUESTOS _947460
650		4	_aRETENCIONES TRIBUTARIAS _948294
650		4	_aINCUMPLIMIENTO DEL DERECHO COMUNITARIO _953911
650		4	_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611
650		4	_aUNION EUROPEA _948644
650		4	_aJURISPRUDENCIA _947570
773	0		_tEC Tax Review _w124968 _gv. 26, n. 4, August 2017, p. 193-200
942			_cART _2udc
942			_2udc