The Resource Santander (joined cases C-338/11 to C-347/11) : no witholding tax on dividends paid to most foreign UCITS

Santander (joined cases C-338/11 to C-347/11) : no witholding tax on dividends paid to most foreign UCITS

Label
Santander (joined cases C-338/11 to C-347/11) : no witholding tax on dividends paid to most foreign UCITS
Title
Santander (joined cases C-338/11 to C-347/11) : no witholding tax on dividends paid to most foreign UCITS
Creator
Subject
Language
eng
Summary
This note comments on the recent decision of the European Court of Justice in Santander (joined Cases C-338/11 to C-347/11), which addresses the issue of the freedom of capital and the French tax authorities' subsequent decision to abolish withholding tax on dividends paid by French companies to most foreign UCITS
Citation source
In: European taxation. - Amsterdam. - Vol. 52 (2012),
http://library.link/vocab/creatorName
Gouthière, B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • dividend withholding tax
  • UCITS
  • fundamental freedoms
  • ECJ case law
Label
Santander (joined cases C-338/11 to C-347/11) : no witholding tax on dividends paid to most foreign UCITS
Instantiates
Publication
Label
Santander (joined cases C-338/11 to C-347/11) : no witholding tax on dividends paid to most foreign UCITS
Publication

Library Locations

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