The Resource Belgian withholding taxes on outbound dividends and interest : the challenge of Community law

Belgian withholding taxes on outbound dividends and interest : the challenge of Community law

Label
Belgian withholding taxes on outbound dividends and interest : the challenge of Community law
Title
Belgian withholding taxes on outbound dividends and interest : the challenge of Community law
Creator
Subject
Language
eng
Summary
This article examines whether the Belgian withholding taxes on outbound dividends and interest are compatible with Community law. After reviewing the relevant principles of Community law, the article analyses the Belgian withholding tax on outbound dividends in light of the judgements of the European Court of Justice (ECJ) in Denkavit and Amurta. The article also reviews two recent developments regarding the tax treatment of outbound interest: the Commission's infringement proceedings against Portugal based on the discriminatory taxation of outbound interest, and a Belgian court's request for a preliminary ruling from the ECJ in the Truck Centre case
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 62 (2008),
http://library.link/vocab/creatorName
Dassesse, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • withholding tax
  • dividend
  • interest
  • outbound transaction
  • EU law
  • fundamental freedoms
Label
Belgian withholding taxes on outbound dividends and interest : the challenge of Community law
Instantiates
Publication
Label
Belgian withholding taxes on outbound dividends and interest : the challenge of Community law
Publication

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