ECJ Free movement of capital – Freedom of establishment – National legislation imposing a differentiated dividends from subsidiaries located in the State of residence of the parent and those established in other Member States – Refusal to refund the advance payment paid by the parent company – Unjust enrichment – Repayment of amounts paid by the parent company subject to the production of evidence relating to the tax paid by its subsidiaries in a Member State other than the registered office of the parent company – Burden of Evidence – Principles of equivalence and effectiveness.
Citations:
C-310/09, [2010] EUECJ C-310/09, [2011] EUECJ C-310/09
Links:
Jurisdiction:
European
Company
Updated: 31 August 2022; Ref: scu.427660