ECJ Judgment – Failure to fulfill obligations – Freedom to provide services – Free movement of capital – Interest relating to claims not represented by securities – Withholding tax – such beneficial interests Investment Companies established in Belgium – Investment Companies beneficiaries of such established interests in another Member State or in a third State party to the EEA Agreement – Difference in treatment – Burden of proof – Interest relating to receivables represented by securities of Belgian origin – Imposition of such interests when the securities are registered or enrolled account with a financial institution established in another Member State or in a third State party to the EEA Agreement – Exemption when the securities are deposited or credited to an account with a financial institution established in Belgium
C-589/14, [2015] EUECJ C-589/14
Bailii
European
Updated: 05 January 2022; Ref: scu.554130