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Viva Telecom Bulgaria (Taxation – Withholding Tax On Notional Interest On An Interest-Free Loan – Judgment): ECJ 24 Feb 2022

Reference for a preliminary ruling – Taxation – Withholding tax on notional interest on an interest-free loan granted to a resident subsidiary by a non-resident parent company – Directive 2003/49/EC – Payments of interest between associated companies of different Member States – Article 1(1) – Exemption from withholding tax – Article 4(1)(d) – Exclusion of … Continue reading Viva Telecom Bulgaria (Taxation – Withholding Tax On Notional Interest On An Interest-Free Loan – Judgment): ECJ 24 Feb 2022

Gielen v Ministerraad: ECJ 9 Oct 2014

ECJ (Judgment) Taxation – Directive 2008/7/EC – Articles 5(2) and 6 – Indirect taxes on the raising of capital – Tax on the conversion of bearer securities into registered securities or dematerialised securities T. von Danwitz, P C-299/13, [2014] EUECJ C-299/13 Bailii Directive 2008/7/EC 5(2) 5(6) European Taxes – Other Updated: 22 December 2021; Ref: … Continue reading Gielen v Ministerraad: ECJ 9 Oct 2014

Drukarnia Multipress sp zoo v Minister Finansow: ECJ 22 Apr 2015

ECJ Judgment – Reference for a preliminary ruling – Taxation – Directive 2008/7/EC – Article 2(1)(b) and (c) – Indirect taxes on the raising of capital – Subjection to capital duty – Contributions of capital to a partnership limited by shares – Classification of such a partnership as a capital company R. Silva de Lapuerta, … Continue reading Drukarnia Multipress sp zoo v Minister Finansow: ECJ 22 Apr 2015