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Results: 1-6 of 6

Taxation of portfolio dividends

  • Clifford Chance LLP
  • -
  • European Union, Germany
  • -
  • March 12 2013

By the end of last week, the Upper and Lower House of the German Parliament (the Bundesrat and Bundestag) passed a new law abolishing the tax benefit

Recent developments for the fourth quarter 2011

  • Baker & McKenzie
  • -
  • Canada, China, Denmark, European Union, France, Germany, Ireland, Italy, Japan, Netherlands, Switzerland, United Kingdom, USA
  • -
  • March 15 2012

The end of the year and beginning of a new year is always a busy time for us, as it is for most of our clients

German dividend withholding tax violates the principle of freemovement of capital (ECJ,October 20, 2011, c28409) impact on the French withholding tax levied on outbound dividends paid to European pension funds and certain minority shareholders?

  • Orrick Herrington & Sutcliffe LLP
  • -
  • European Union, France, Germany
  • -
  • February 21 2012

The ECJ decided in a judgment rendered on October 20, 2011 (C 28409) that the German withholding tax violates the principle of free movement of capital guaranteed by the TFEUEEA Treaties

Refund of German withholding taxes good news for foreign investors

  • Mayer Brown LLP
  • -
  • European Union, Germany
  • -
  • January 11 2012

In its decision dated October 20, 2011, (Case C- 28409), the court of justice of the European Union, (ECJ), has held that Germany violates the principle of free movement of capital as set out in the rules of the European Union (EU) and the European Economic Area (EEA

European Court of Justice: German WHT on dividends paid to EUEEA minority shareholders violates free movement of capital

  • White & Case LLP
  • -
  • European Union, Germany
  • -
  • December 30 2011

In the infringement proceeding C-28409 European Commission vs. Germany, the European Court of Justice (ECJ) decided on 20 October 2011 that the German taxation of dividends paid to foreign corporate shareholders domiciled in the European Union (EU) or the European Economic Area (EEA) violates the free movement of capital agreed upon in the Treaty on the Functioning of the European Union (TFEU) and the EEA Agreement

International regulatory update 19-23 September 2011

  • Clifford Chance LLP
  • -
  • European Union, France, Germany, Japan, Libya, Netherlands, Poland, United Kingdom
  • -
  • September 28 2011

The Comisión Nacional del Mercado de Valores (National Securities Market Commission) (CNMV) has published an updated set of FAQs in relation to its temporary measure on net short positions

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