The Resource Interest and Royalties Directive (2003/49) : Court of Appeal denies withholding tax refund on interest due to lack of attestation at time of payment
Interest and Royalties Directive (2003/49) : Court of Appeal denies withholding tax refund on interest due to lack of attestation at time of payment
Resource Information
The item Interest and Royalties Directive (2003/49) : Court of Appeal denies withholding tax refund on interest due to lack of attestation at time of payment represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Interest and Royalties Directive (2003/49) : Court of Appeal denies withholding tax refund on interest due to lack of attestation at time of payment represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this note, the author comments on a decision of the Court of Appeal of Ghent of 18 March 2014 concerning the application of the Interest and Royalties Directive (2003/49) and the consequences of not adhering to the required Belgian formalities at the time of payment
- Language
- eng
- Label
- Interest and Royalties Directive (2003/49) : Court of Appeal denies withholding tax refund on interest due to lack of attestation at time of payment
- Title
- Interest and Royalties Directive (2003/49) : Court of Appeal denies withholding tax refund on interest due to lack of attestation at time of payment
- Language
- eng
- Summary
- In this note, the author comments on a decision of the Court of Appeal of Ghent of 18 March 2014 concerning the application of the Interest and Royalties Directive (2003/49) and the consequences of not adhering to the required Belgian formalities at the time of payment
- Citation source
- In: European taxation. - Amsterdam. - Vol. 54 (2014),
- http://library.link/vocab/creatorName
- Mortier, F
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- Interest and Royalties Directive
- interest withholding tax
- tax treaty
- refund
- case law
- Label
- Interest and Royalties Directive (2003/49) : Court of Appeal denies withholding tax refund on interest due to lack of attestation at time of payment
- Label
- Interest and Royalties Directive (2003/49) : Court of Appeal denies withholding tax refund on interest due to lack of attestation at time of payment
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Interest-and-Royalties-Directive-200349-/v47gUZOkyeo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Interest-and-Royalties-Directive-200349-/v47gUZOkyeo/">Interest and Royalties Directive (2003/49) : Court of Appeal denies withholding tax refund on interest due to lack of attestation at time of payment</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Interest-and-Royalties-Directive-200349-/v47gUZOkyeo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Interest-and-Royalties-Directive-200349-/v47gUZOkyeo/">Interest and Royalties Directive (2003/49) : Court of Appeal denies withholding tax refund on interest due to lack of attestation at time of payment</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
