The Resource Can a Dutch company claim benefit of the France-Italy tax treaty?

Can a Dutch company claim benefit of the France-Italy tax treaty?

Label
Can a Dutch company claim benefit of the France-Italy tax treaty?
Title
Can a Dutch company claim benefit of the France-Italy tax treaty?
Creator
Subject
Language
eng
Summary
In general, treaty partners, and France is no exception, are keen to make sure that treaty benefits are not unduly provided to persons who do not fall within the scope of their jurisdiction. A recent ruling by the French highest tax court (Conseil d'Etat) however shows that such policy is not always in accordance with European Union (EU) law. The case involved a Dutch company claiming in France a tax refund under the tax treaty concluded between France and Italy as if it were an Italian resident. The taxpayer argued that the fact that the France-Netherlands tax treaty provided for a refund under conditions that were not met was irrelevant, as it would have met the conditions set forth by the treaty between France and Italy had it been an Italian resident. The argument of the taxpayer was, in essence, that a most-favoured-nation clause should apply within the EU
Citation source
In: International tax journal. - Chicago. - Vol. 41 (2015),
http://library.link/vocab/creatorName
Gouthiere, B
Language note
English
http://library.link/vocab/subjectName
  • case law
  • treaty benefits
  • MFN
  • EU law
Label
Can a Dutch company claim benefit of the France-Italy tax treaty?
Instantiates
Publication
Label
Can a Dutch company claim benefit of the France-Italy tax treaty?
Publication

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