ECJ Failure of a Member State to fulfil obligations Free movement of capital Article 56 EC Articles 31 and 40 of the EEA Agreement Direct taxation Withholding at source on outgoing dividends Set-off at the place of establishment of the recipient of the dividend, pursuant to a convention for the avoidance of double taxation
Citations:
[2009] EUECJ C-540/07
Links:
Jurisdiction:
European
Citing:
Opinion – Commission v Italy C-540/07 ECJ 16-Jul-2009
ECJ (Taxation) Failure of a Member State to fulfill obligations) Free movement of capital Article 56 EC Articles 31 and 40 of the EEA Agreement Direct taxation Withholding tax on outgoing dividends Deduction to . .
Lists of cited by and citing cases may be incomplete.
Corporation Tax
Updated: 27 March 2022; Ref: scu.588172
