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 work 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 distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

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

Creator

• CFE ECJ Task Force

Subject

• dividend withholding tax
• fundamental freedoms
• ECJ case law
• non-resident
• territoriality
• losses

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