Abstract
In many EU Member States, requests for the reimbursement of dividend withholding tax based on EU law- related arguments are pending. Basic argument is that combinations of domestic law provisions result in full neutralization of dividend withholding tax in domestic situations, while this is not always the effect in cross-border situations. Taxpayers and tax authorities, however, seldom agree on what is the comparable domestic situation to determine whether the tax treatment in cross-border infringes EU law. The joint cases Miljoen, X and Société Générale could bring more clarity. On 25 June 2015, AG Jääskinen issued his opinion in these cases.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
