The Resource Double taxation of foreign dividends : the Damseaux case aiming at the wrong target! Criticism should be directed towards France and not Belgium

Double taxation of foreign dividends : the Damseaux case aiming at the wrong target! Criticism should be directed towards France and not Belgium

Label
Double taxation of foreign dividends : the Damseaux case aiming at the wrong target! Criticism should be directed towards France and not Belgium
Title
Double taxation of foreign dividends : the Damseaux case aiming at the wrong target! Criticism should be directed towards France and not Belgium
Creator
Subject
Language
eng
Summary
The Damseaux judgment of 16 July 2009 (Case C-128/08) marks the unsuccessful end of the efforts deployed by Belgian taxpayers and by the European Commission (Case C-307/08, Commission v. Belgium, presumably to be dropped shortly) to have Belgium shoulder responsibility (by way of the grant of a foreign tax credit) for the French withholding tax on outbound dividends received by Belgian taxpayers. The author reviews these efforts, and the factors that appear to have led to their unsuccessful outcome. He also argues that Mr Damseaux might have been more successful in his efforts to avoid the double taxation of his French dividends if he had, instead, lodged a claim against the French tax authorities. He could have argued that the French withholding tax is levied in breach of European law following the end of the reimbursement by the French tax authorities to Belgian resident shareholders of the French 'avoir fiscal'
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 19 (2010),
http://library.link/vocab/creatorName
Dassesse, M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • foreign tax credit
  • dividend withholding tax
  • cross-border dividend
  • ECJ case law
Label
Double taxation of foreign dividends : the Damseaux case aiming at the wrong target! Criticism should be directed towards France and not Belgium
Instantiates
Publication
Label
Double taxation of foreign dividends : the Damseaux case aiming at the wrong target! Criticism should be directed towards France and not Belgium
Publication

Library Locations

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