The Resource Truck Center : withholding tax on intercompany interest derived by non-resident companies compatible with freedom of establishment

Truck Center : withholding tax on intercompany interest derived by non-resident companies compatible with freedom of establishment

Label
Truck Center : withholding tax on intercompany interest derived by non-resident companies compatible with freedom of establishment
Title
Truck Center : withholding tax on intercompany interest derived by non-resident companies compatible with freedom of establishment
Creator
Subject
Language
eng
Summary
Commentary on the Truck Center decision on withholding tax on intercompany interest derived by non-resident companies. The ECJ held that the legislation at issue had to be examined in the light of the provisions on the freedom of establishment. The ECJ then concluded that the difference in tax treatment between companies established in Belgium and those established in another Member State did not constitute discrimination within the sense of Art 43 EC. In the view of the ECJ, the different tax regimes related to situations which were not objectively comparable
Citation source
In: Highlights & Insights on European taxation. - Deventer. - Vol. 2 (2009), no. 2 ; p. 43-50
http://library.link/vocab/creatorName
Englisch, J
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • fundamental freedoms
  • ECJ case law
  • intercompany loan
  • interest withholding tax
Label
Truck Center : withholding tax on intercompany interest derived by non-resident companies compatible with freedom of establishment
Instantiates
Publication
Label
Truck Center : withholding tax on intercompany interest derived by non-resident companies compatible with freedom of establishment
Publication

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