TTL (Freedom To Provide Services – Corporate Taxation – Payments Made By A Company Resident In A Member State To Non-Resident Companies – Judgment): ECJ 25 Jul 2018

Reference for a preliminary ruling – Freedom to provide services – Corporate taxation – Payments made by a company resident in a Member State to non-resident companies for the leasing of rail tankers – Obligation to charge withholding tax on income from a domestic source paid to a non-resident company – Non-compliance – Double taxation conventions – Charging the resident company default interest for non-payment of the withholding tax – Interest payable from the expiry of the statutory time limit for payment until the date on which evidence that the double taxation convention is applicable is furnished – Irrecoverable interest

Citations:

C-553/16, [2018] EUECJ C-553/16

Links:

Bailii

Jurisdiction:

European

Taxes – Other

Updated: 17 July 2022; Ref: scu.621602