The Resource Gross withholding taxes : is the Court of Justice of the European Union back on track with regard to deductible expenses?

Gross withholding taxes : is the Court of Justice of the European Union back on track with regard to deductible expenses?

Label
Gross withholding taxes : is the Court of Justice of the European Union back on track with regard to deductible expenses?
Title
Gross withholding taxes : is the Court of Justice of the European Union back on track with regard to deductible expenses?
Creator
Subject
Language
eng
Summary
This editorial deals with the withholding tax burden of residents and non-residents on income from dividends, interest and royalties. More precisely, the research questions of this article are: 1) what deductible expenses must be taken into account in order to calculate the net income of a resident from the perspective of the fundamental freedoms; and (2) is the European Court of Justice consistent in its decisions concerning this kind of deductible expenses? After setting a benchmark, the author addresses case law which was handed down before the Société Générale case was decided. Subsequently, the ruling in the case Société Générale is addressed, with the statements that this ruling dealing with a gross dividend withholding tax deviates from the Court's case law. In addition, the article explores whether the Court has returned to its settled case law in its Pensioenfonds Metaal en Techniek decision. In the last part the article discusses the Brisal case and the potential impact of this ruling on dividend income and royalties
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 26 (2017), no. 1 ; p. 2-9
http://library.link/vocab/creatorName
Kemmeren, E.C.C.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • withholding tax
  • deductions
  • expenses
  • dividend withholding tax
Label
Gross withholding taxes : is the Court of Justice of the European Union back on track with regard to deductible expenses?
Instantiates
Publication
Label
Gross withholding taxes : is the Court of Justice of the European Union back on track with regard to deductible expenses?
Publication

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