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127 results found


Baker McKenzie | Belgium, European Union | 30 Nov 2012

Belgian withholding tax is incompatible with free movement of capital

The CJEU has ruled, in the case of Commission v. Belgium (C-37811), that Belgian withholding tax on dividends and interest paid to foreign investment companies, amounted to discriminatory taxation.


Ichay & Mullenex Avocats | France | 11 May 2011

Wealth tax, tax shield and exit tax

On October 28th, the European Commission asked France to amend its legislation regarding the tax shield and the limitations to the wealth tax, which is regarded as contrary to European law.


Dechert LLP | Spain, European Union | 11 May 2010

Tax refund opportunity in Spain for EU pensioninvestment funds

EU pension funds and investment funds that have invested in Spanish dividend yielding equities should consider the possibility of seeking a refund of tax previously incurred on such dividends.


Squire Patton Boggs | European Union | 1 Dec 2009

Reclaiming tax on dividends paid to pension schemes

The European Court of Justice recently ruled that EU pension schemes should not be subject to withholding tax on dividends received from investments in other EU countries, unless that country applies such withholding tax in its own country to its own pension schemes.

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