The Resource Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the calculation of the maximum amount of a foreign direct tax credit

Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the calculation of the maximum amount of a foreign direct tax credit

Label
Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the calculation of the maximum amount of a foreign direct tax credit
Title
Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the calculation of the maximum amount of a foreign direct tax credit
Creator
Subject
Language
eng
Summary
In this CFE Opinion Statement, submitted to the EU Institutions in September 2021, the CFE ECJ Task Force comments on the ECJ decision in Société Générale (Case C-403/19), which reinforces established case law that EU law neither prohibits juridical double taxation nor does it put an obligation on the residence Member State to prevent the disadvantages that could arise from the exercise of competence thus attributed by the two Member States
Citation source
In: European taxation. - Amsterdam. - Vol. 62 (2022), no. 1 ; p. 30-39
http://library.link/vocab/creatorName
  • Kofler, G.W
  • García Prats, F.A
  • Haslehner, W.C
  • Heydt, V
  • Kemmeren, E.C.C.M
  • Lang, M
  • Nogueira, J
  • HJI Panayi, C
  • Raventós-Calvo, S
  • Richelle, I
  • Rust, A
  • Shiers, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • double taxation
  • EU law
  • foreign tax credit
  • dividend
  • foreign source income
  • fundamental freedoms
Label
Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the calculation of the maximum amount of a foreign direct tax credit
Instantiates
Publication
Label
Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the calculation of the maximum amount of a foreign direct tax credit
Publication

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