The Resource Austria clarifies third-country impact of ECJ's Lenz decision

Austria clarifies third-country impact of ECJ's Lenz decision

Label
Austria clarifies third-country impact of ECJ's Lenz decision
Title
Austria clarifies third-country impact of ECJ's Lenz decision
Creator
Subject
Language
eng
Summary
As a result of the recent Lenz decision of the ECJ, it is acte clair that member states must extend a relief system applied for domestic distributions to distributions from foreign companies. This report discusses how the Austrian Ministry of Finance is interpreting the Lenz decision, in which the ECJ found that Austria's taxation of foreign capital income was discriminatory
Citation source
In: Tax notes international. - Arlington. - Vol. 36 (2004),
http://library.link/vocab/creatorName
  • Aigner, D.J
  • Kofler, G.W
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • fundamental freedoms
Label
Austria clarifies third-country impact of ECJ's Lenz decision
Instantiates
Publication
Label
Austria clarifies third-country impact of ECJ's Lenz decision
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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