Christa Beker v Finanzamt Heilbronn: ECJ 28 Feb 2013

ECJ Free movement of capital – Income tax – Income from capital – Convention for the avoidance of double taxation – Dividends distributed by companies established in Member States and third countries – Calculation of the maximum amount of foreign withholding tax deductible against national income tax – Failure to take account of personal and lifestyle costs – Justification

Judges:

A Rosas

Citations:

C-168/11, [2013] EUECJ C-168/11

Links:

Bailii

European, Income Tax

Updated: 14 November 2022; Ref: scu.471521