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

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
Creator
Subject
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
Instantiates
Publication
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
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...