The Resource CJEU says Belgian fairness tax on dividends violates EU law

CJEU says Belgian fairness tax on dividends violates EU law

Label
CJEU says Belgian fairness tax on dividends violates EU law
Title
CJEU says Belgian fairness tax on dividends violates EU law
Creator
Subject
Language
eng
Summary
The article analyses a decision by the Court of Justice of the European Union that Belgium's so-called fairness tax rules breached EU law when the method of determining the taxable amount led to less favourable tax treatment for nonresident EU companies that had permanent establishments in Belgium. The Court also noted that the fairness tax rules breached article 4(1)(a) of the Parent-Subsidiary Directive, read in conjunction with article 4(3), because they exceeded the 5 percent tax ceiling in the directive
Citation source
In: Tax notes international. - Falls Church. - Vol. 87 (2017), no. 4 ; p. 361-365
http://library.link/vocab/creatorName
O'Shea, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • fairness tax
  • PE
  • Parent-Subsidiary Directive
  • dividend
  • EU law
Label
CJEU says Belgian fairness tax on dividends violates EU law
Instantiates
Publication
Label
CJEU says Belgian fairness tax on dividends violates EU law
Publication

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