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Results: 1-10 of 87

The right to be forgotten what does it really mean?
  • Dorsey & Whitney LLP
  • USA, Spain, European Union
  • May 22 2014

In a decision with far-reaching consequences, the European Court of Justice (located in Luxembourg) ("ECJ") ruled on May 13, 2014, that E.U. Citizens


Interest due from date of tax: AG opinion in C-56511 Mariana Irimie
  • Dorsey & Whitney LLP
  • European Union
  • December 14 2012

This judgment of the ECJ relates to the substantive right of a claimant to recover tax paid contrary to EU law with statutory interest from the date of payment of the tax to the date of actual repayment


FII GLO ECJ judgment in Case C-3511: dividend taxation and third country claims
  • Dorsey & Whitney LLP
  • United Kingdom, European Union
  • November 13 2012

The second judgment of the European Court of Justice (ECJ) in the FII GLO was handed down today


Withholding tax again Commission v Belgium C-38711
  • Dorsey & Whitney LLP
  • Belgium, European Union
  • November 13 2012

The ECJ has held that a difference in treatment between Belgian investment companies and nonresident investment companies without a permanent establishment in Belgium constitutes an infringement of the free movement of capital and freedom of establishment


New rules of procedure for the European Court of Justice
  • Dorsey & Whitney LLP
  • European Union
  • October 15 2012

The Court of Justice of the European Union has issued new rules of procedure which will enter into force on 1 November 2012


Consortium relief: ECJ judgment in C-1811 Philips Electronics UK Limited
  • Dorsey & Whitney LLP
  • United Kingdom, European Union
  • September 6 2012

The UK taxpayer had made various consortium claims for group relief in its tax returns, in respect of losses incurred by the UK branch of a Dutch joint venture company forming part of the same group


Exit taxes: ECJ judgment in C-3811 Commission v Portugal
  • Dorsey & Whitney LLP
  • Portugal, European Union
  • September 6 2012

In this judgment of the ECJ regarding exit taxation, the Court has largely followed the AG’s opinion and the judgment of National Grid Indus


The software industry wakes up to a brave new world
  • Dorsey & Whitney LLP
  • European Union
  • July 11 2012

In a surprising decision early in July, in the case of UsedSoft GmbH v. Oracle International, the highest court in Europe, at the stroke of the pen, has re-written the basic rules of the game relating to the distribution of software in the European Union


WHT on dividends paid to foreign UCITS: ECJ judgment in Case C-33811 Santander
  • Dorsey & Whitney LLP
  • European Union, France
  • May 22 2012

The ECJ found that the freedom of movement of capital was breached by French domestic rules which provided that dividends paid by French companies to undertakings for collective investments in transferable securities (“UCITS”) in other Member States and third countries attracted withholding tax at a rate of 25, whilst dividends paid by French companies to a resident UCITS were exempt from tax


Copyright protects the code of a computer program not its functionality or the ideas underlying the software
  • Dorsey & Whitney LLP
  • United Kingdom, European Union
  • May 15 2012

According to the recent decision of the Court of Justice of the European Union (“ECJ”) in SAS Institute Inc. (“SAS Institute”) v World Programming Ltd (“WPL”), the defendant did not infringe the claimant’s copyright by effectively reverse engineering the SAS software and writing a new program closely emulating the functionality of the SAS software