The Resource Opinion statement ECJ-TF 2/2016 on the decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the admissibility of gross withholding tax of interest
Opinion statement ECJ-TF 2/2016 on the decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the admissibility of gross withholding tax of interest
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The item Opinion statement ECJ-TF 2/2016 on the decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the admissibility of gross withholding tax of interest 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 2/2016 on the decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the admissibility of gross withholding tax of interest 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 Opinion Statement of the CFE ECJ Task Force analyses the ECJ's decision in Brisal and KBC Finance Ireland (Case C-18/15) of 13 July 2016. Following a Portuguese reference for a preliminary ruling, the Court's decision provides further clarification on the permissibility of withholding taxation within the European Union. In relation to interest, the Court held that non-resident taxpayers may be subject to withholding taxes (even if comparable residents pursuing the same activity are not) but that non-residents may nevertheless not be taxed on gross income (when comparable residents are taxed on net profits) and are, therefore, entitled to deduct expenses directly connected to their business activity
- Language
- eng
- Label
- Opinion statement ECJ-TF 2/2016 on the decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the admissibility of gross withholding tax of interest
- Title
- Opinion statement ECJ-TF 2/2016 on the decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the admissibility of gross withholding tax of interest
- Language
- eng
- Summary
- This Opinion Statement of the CFE ECJ Task Force analyses the ECJ's decision in Brisal and KBC Finance Ireland (Case C-18/15) of 13 July 2016. Following a Portuguese reference for a preliminary ruling, the Court's decision provides further clarification on the permissibility of withholding taxation within the European Union. In relation to interest, the Court held that non-resident taxpayers may be subject to withholding taxes (even if comparable residents pursuing the same activity are not) but that non-residents may nevertheless not be taxed on gross income (when comparable residents are taxed on net profits) and are, therefore, entitled to deduct expenses directly connected to their business activity
- Citation source
- In: European taxation. - Amsterdam. - Vol. 57 (2017), no. 1 ; p. 30-34
- 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
- withholding tax
- interest
- Label
- Opinion statement ECJ-TF 2/2016 on the decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the admissibility of gross withholding tax of interest
- Label
- Opinion statement ECJ-TF 2/2016 on the decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the admissibility of gross withholding tax of interest
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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-22016-on-the-decision/KyS-AL82QRQ/" 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-22016-on-the-decision/KyS-AL82QRQ/">Opinion statement ECJ-TF 2/2016 on the decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the admissibility of gross withholding tax of interest</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-22016-on-the-decision/KyS-AL82QRQ/" 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-22016-on-the-decision/KyS-AL82QRQ/">Opinion statement ECJ-TF 2/2016 on the decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the admissibility of gross withholding tax of interest</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>
