The Resource Steuerpflicht von Portfoliodividenden erneut auf dem Prüfstand! = Taxation of portfolio dividends under scrutiny again!

Steuerpflicht von Portfoliodividenden erneut auf dem Prüfstand! = Taxation of portfolio dividends under scrutiny again!

Label
Steuerpflicht von Portfoliodividenden erneut auf dem Prüfstand! = Taxation of portfolio dividends under scrutiny again!
Title
Steuerpflicht von Portfoliodividenden erneut auf dem Prüfstand! = Taxation of portfolio dividends under scrutiny again!
Creator
Subject
Language
eng
Summary
This article discusses two preliminary ruling requests regarding the taxation of foreign portfolio dividends. The first question is whether the application of the credit method in the course of the taxation of portfolio dividends derived from EU countries and third countries is in conflict with Community Law. Additionally, the question is raised if, in case the ECJ concludes that the application of the credit method is in line with Community Law, Member States are obliged to allow a carry-forward of tax credit for taxes paid abroad
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 18 (2008),
http://library.link/vocab/creatorName
Prechtl, B
Geographic coverage
  • Europe
  • European Union
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • dividend
  • credit method
  • EU law
Label
Steuerpflicht von Portfoliodividenden erneut auf dem Prüfstand! = Taxation of portfolio dividends under scrutiny again!
Instantiates
Publication
Label
Steuerpflicht von Portfoliodividenden erneut auf dem Prüfstand! = Taxation of portfolio dividends under scrutiny again!
Publication

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