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Opportunities for foreign UCITS to introduce claims concerning withholding tax

  • Baker & McKenzie
  • -
  • European Union, France
  • -
  • May 14 2012

On May 10th, 2012, the European Court of Justice (ECJ) handed down an expected decision concerning the issue of the compatibility of the French withholding tax on dividends paid to foreign Undertaking for Collective Investments in Transferable Securities (UCITS) with the principle of freedom of movement of capital

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