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Etat belge, SPF Finances v NN (L): ECJ 26 May 2016

ECJ (Judgment) Reference for a preliminary ruling – Direct taxation – Free movement of capital – Freedom to provide services – Directive 69/335/EEC – Articles 2, 4, 10 and 11 – Directive 85/611/EEC – Articles 10 and 293 EC – Annual tax on undertakings for collective investment – Double taxation – Penalties applicable to collective … Continue reading Etat belge, SPF Finances v NN (L): ECJ 26 May 2016

Gruslin v Beobank Sa/Nv, Formerly Citibank Belgium Sa: ECJ 13 Feb 2014

ECJ Opinion – Directive 85/611/EEC – Undertakings for collective investment in transferable securities (UCITS) – Facilities available ‘for making payments to unit holders’ in the Member State of marketing pursuant to Article 45 of Directive 85/611 – Delivery of unit certificates Jaaskinen AG C-88/13, [2014] EUECJ C-88/13 Bailii Directive 85/611/EEC European Financial Services Updated: 30 … Continue reading Gruslin v Beobank Sa/Nv, Formerly Citibank Belgium Sa: ECJ 13 Feb 2014