Europa Reference for a preliminary ruling – Directive 90/435/EEC – Concept of withholding tax – Application of a levy of 5% at the time of distribution of dividends and of the ‘refund of the adjustment surtax’ by an Italian subsidiary to its parent company established in the Netherlands, pursuant to a bilateral convention.
Citations:
C-338/08, [2010] EUECJ C-338/08
Links:
Jurisdiction:
European
Corporation Tax
Updated: 06 November 2022; Ref: scu.420195
