The Resource Opinion Statement ECJ-TF 3/2019 on the ECJ decision of 22 November 2018 in Sofina (Case C-575/17) on withholding taxes, losses and territoriality
Opinion Statement ECJ-TF 3/2019 on the ECJ decision of 22 November 2018 in Sofina (Case C-575/17) on withholding taxes, losses and territoriality
Resource Information
The item Opinion Statement ECJ-TF 3/2019 on the ECJ decision of 22 November 2018 in Sofina (Case C-575/17) on withholding taxes, losses and territoriality 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 3/2019 on the ECJ decision of 22 November 2018 in Sofina (Case C-575/17) on withholding taxes, losses and territoriality 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 CFE Opinion Statement, submitted to the EU Institutions on 10 October 2019, comments on the decision in Sofina (Case C-575/17), in respect of which the Fifth Chamber of the ECJ delivered its decision on 22 November 2018. The Court held that the imposition of French dividend withholding tax violated the freedom of capital movement in light of the non-resident's overall loss situation
- Language
- eng
- Label
- Opinion Statement ECJ-TF 3/2019 on the ECJ decision of 22 November 2018 in Sofina (Case C-575/17) on withholding taxes, losses and territoriality
- Title
- Opinion Statement ECJ-TF 3/2019 on the ECJ decision of 22 November 2018 in Sofina (Case C-575/17) on withholding taxes, losses and territoriality
- Language
- eng
- Summary
- This CFE Opinion Statement, submitted to the EU Institutions on 10 October 2019, comments on the decision in Sofina (Case C-575/17), in respect of which the Fifth Chamber of the ECJ delivered its decision on 22 November 2018. The Court held that the imposition of French dividend withholding tax violated the freedom of capital movement in light of the non-resident's overall loss situation
- Citation source
- In: European taxation. - Amsterdam. - Vol. 60 (2020), no. 2-3 ; p. 91-97
- 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
- losses
- territoriality
- fundamental freedoms
- non-resident
- Label
- Opinion Statement ECJ-TF 3/2019 on the ECJ decision of 22 November 2018 in Sofina (Case C-575/17) on withholding taxes, losses and territoriality
- Label
- Opinion Statement ECJ-TF 3/2019 on the ECJ decision of 22 November 2018 in Sofina (Case C-575/17) on withholding taxes, losses and territoriality
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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-32019-on-the-ECJ/gwiC_YDYLAc/" 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-32019-on-the-ECJ/gwiC_YDYLAc/">Opinion Statement ECJ-TF 3/2019 on the ECJ decision of 22 November 2018 in Sofina (Case C-575/17) on withholding taxes, losses and territoriality</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>
