The Resource Pending cases filed by Austrian courts: the Holböck case

Pending cases filed by Austrian courts: the Holböck case

Label
Pending cases filed by Austrian courts: the Holböck case
Title
Pending cases filed by Austrian courts: the Holböck case
Creator
Subject
Language
eng
Summary
This paper discusses the Holböck case (C-157/05), referred to the European Court of Justice. It deals with the question whether it infringes the rules on the freedom of capital and payments, if Austrian tax law foresees a rule on 31 December 1993 (such rule being also in existence after Austria's accession to the EU as of 1 January 1995), which taxes dividends from domestic shareholdings at half the average income tax rate of the shareholder, while dividends distributed by a corporation resident in a third country (in this case Switzerland), in which the taxpayer holds an interest of two thirds, are taxed at ordinary (full) income tax rates
Citation source
Bound in: ECJ - recent developments in direct taxation. - Wien : Linde, 2006 ; p. 9-28
http://library.link/vocab/creatorName
Staringer, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • fundamental freedoms
  • dividend
Label
Pending cases filed by Austrian courts: the Holböck case
Instantiates
Publication
Label
Pending cases filed by Austrian courts: the Holböck case
Publication

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