The Resource CE 29 décembre 2006 no. 283314 : Bank of Scotland

CE 29 décembre 2006 no. 283314 : Bank of Scotland

Label
CE 29 décembre 2006 no. 283314 : Bank of Scotland
Title
CE 29 décembre 2006 no. 283314 : Bank of Scotland
Subject
Language
eng
Summary
The French Supreme Administrative Court held that a Scottish Bank, which had acquired dividend coupons under a usufruct agreement with a US company, was not the beneficial owner of the dividends distributed by the French company, and was therefore not entitled to the reduced treaty rate and transfer of the "avoir fiscal"
Citation source
In: Revue de jurisprudence fiscale. - Levallois-Perret. - (2007),
Geographic coverage
  • European Union
  • Europe
Language note
French
http://library.link/vocab/subjectName
  • case law
  • beneficial ownership
  • abuse of law
  • treaty interpretation
Label
CE 29 décembre 2006 no. 283314 : Bank of Scotland
Instantiates
Publication
Label
CE 29 décembre 2006 no. 283314 : Bank of Scotland
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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