The Resource Opinion Statement ECJ-TF 1/2016 on the decision of the European Court of Justice in joined cases Miljoen (Case C-10/14), X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands dividend withholding tax
Opinion Statement ECJ-TF 1/2016 on the decision of the European Court of Justice in joined cases Miljoen (Case C-10/14), X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands dividend withholding tax
Resource Information
The item Opinion Statement ECJ-TF 1/2016 on the decision of the European Court of Justice in joined cases Miljoen (Case C-10/14), X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands dividend withholding tax represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Opinion Statement ECJ-TF 1/2016 on the decision of the European Court of Justice in joined cases Miljoen (Case C-10/14), X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands dividend withholding tax represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This is an Opinion Statement prepared by the CFE ECJ Task Force on Miljoen and others (Joined Cases C-10/14, C-14/14 and C-17/14), in respect of which the Third Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 17 September 2015, following the Opinion of Advocate General Jääskinen of 25 June 2015. The cases concern the taxation of dividends received by individual and corporate non-resident taxpayers. They answer several questions in respect of the appropriateness of levying dividend withholding taxes, such as the need to allow for an offset against ordinary income tax, the deductibility of related costs and the relevance of an offset granted by a tax treaty. After illustrating the factual background, parties' arguments and the ECJ's decision, this Opinion Statement focuses on issues that the ECJ has left open
- Language
- eng
- Label
- Opinion Statement ECJ-TF 1/2016 on the decision of the European Court of Justice in joined cases Miljoen (Case C-10/14), X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands dividend withholding tax
- Title
- Opinion Statement ECJ-TF 1/2016 on the decision of the European Court of Justice in joined cases Miljoen (Case C-10/14), X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands dividend withholding tax
- Language
- eng
- Summary
- This is an Opinion Statement prepared by the CFE ECJ Task Force on Miljoen and others (Joined Cases C-10/14, C-14/14 and C-17/14), in respect of which the Third Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 17 September 2015, following the Opinion of Advocate General Jääskinen of 25 June 2015. The cases concern the taxation of dividends received by individual and corporate non-resident taxpayers. They answer several questions in respect of the appropriateness of levying dividend withholding taxes, such as the need to allow for an offset against ordinary income tax, the deductibility of related costs and the relevance of an offset granted by a tax treaty. After illustrating the factual background, parties' arguments and the ECJ's decision, this Opinion Statement focuses on issues that the ECJ has left open
- Citation source
- In: European taxation. - Amsterdam. - Vol. 56 (2016),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://bibfra.me/vocab/lite/organizationName
- CFE ECJ Task Force
- http://library.link/vocab/subjectName
-
- ECJ case law
- dividend withholding tax
- allowances
- deductions
- justification
- tax treaty
- Label
- Opinion Statement ECJ-TF 1/2016 on the decision of the European Court of Justice in joined cases Miljoen (Case C-10/14), X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands dividend withholding tax
- Label
- Opinion Statement ECJ-TF 1/2016 on the decision of the European Court of Justice in joined cases Miljoen (Case C-10/14), X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands dividend withholding tax
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Opinion-Statement-ECJ-TF-12016-on-the-decision/b1Kraiwwkp0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Opinion-Statement-ECJ-TF-12016-on-the-decision/b1Kraiwwkp0/">Opinion Statement ECJ-TF 1/2016 on the decision of the European Court of Justice in joined cases Miljoen (Case C-10/14), X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands dividend withholding tax</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Opinion-Statement-ECJ-TF-12016-on-the-decision/b1Kraiwwkp0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Opinion-Statement-ECJ-TF-12016-on-the-decision/b1Kraiwwkp0/">Opinion Statement ECJ-TF 1/2016 on the decision of the European Court of Justice in joined cases Miljoen (Case C-10/14), X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands dividend withholding tax</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
