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14 results found

Article

Dorsey & Whitney LLP | European Union, France | 22 May 2012

WHT on dividends paid to foreign UCITS: ECJ judgment in Case C-33811 Santander

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.

Article

Dorsey & Whitney LLP | European Union, Germany | 14 Nov 2011

Taxation of dividends: Commission v Germany

The European Court of Justice has decided, without the need for an opinion from AG Sharpston, that Germany’s method of withholding taxation on company dividends infringes Art 56 EC.

Article

Dorsey & Whitney LLP | Portugal, European Union | 13 Oct 2011

Taxation of dividends: received by pension funds: Commission v Portugal C-49309 judgment

Portuguese law exempted dividends paid to domestic pension funds from corporation tax whilst taxing dividends paid to non- resident corporation tax.

Article

Dorsey & Whitney LLP | European Union, France | 15 Sep 2011

FII judgment re-affirmed taxpayers win in the ECJ on French avoir fiscal rules

The European Court of Justice today handed down its judgment in Case C-31009 Accor.

Article

Dorsey & Whitney LLP | Portugal | 30 Jun 2011

AG’s opinion in Case C-49309 Commission v Portugal

This case concerns the Portuguese rules of taxation of dividends paid to pension funds.

Article

Dorsey & Whitney LLP | European Union | 25 May 2011

No EU membership rights for overseas countries and territories: Case C-38409 Prunus

The ECJ has handed down its decision in Prunus, reaching the same conclusion that Advocate-General Villalon did in December last year.

Article

Dorsey & Whitney LLP | United Kingdom, European Union | 18 Feb 2011

Yet more UK anti abuse rules the subject of European Commission infringement procedure

The European Commission has taken the second step in its infringement procedure by issuing a Reasoned Opinion requesting that the UK amend two tax anti abuse regimes which it considers to be discriminatory.

Article

Dorsey & Whitney LLP | Belgium, European Union | 14 Dec 2010

Belgium withholding taxes - reasoned opinion given

The Commission has also requested that Belgium amend its withholding tax rules in relation to foreign-source dividends received by Belgian residents.

Article

Dorsey & Whitney LLP | European Union | 11 Nov 2010

Dividend taxation: Advocate General's opinion in Haribo and Salinen (C-43608 and C-43708)

Austrian provisions exempted domestic dividend income regardless of the size of the holding but only give an unconditional exemption in cross border situations if the holding was at least 10.

Article

Dorsey & Whitney LLP | European Union | 29 Oct 2010

Dividend taxation: ECJ hearing C-43608 Haribo & C-43708 Osterreichische Salinen AG

On 15 September 2010 the ECJ heard oral submissions in the joint cases of Haribo and Österreichische Salinen AG.

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