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:
European, Income Tax
Updated: 14 November 2022; Ref: scu.471521
