On 18 June 2009, the ECJ issued its judgment in the Aberdeen Property Fininvest Alpha Oy (Aberdeen) case C-303/07. It is the first time the ECJ has considered the compatibility with the EC Treaty of an EU Member State levying dividend...
Read More
The governments of France and Luxembourg on March 20 signed a new double tax treaty designed to supersede their current tax treaty, dated April 1, 1958. This new treaty incorporates the latest OECD/G20 base erosion profit shifting (BEPS) initiatives...
The French Conseil d’Etat issued its decision in case 408561 concerning the documents that can be used to justify the payment of a withholding tax (WHT) in France when reclaiming a refund of this WHT. Background A Belgian-resident individual...
On February 7, 2018, the Court of Justice of the European Union (CJEU) issued his Opinion in the EV v Finanzamt Lippstadt case (C-685/16) concerning the compatibility of the German participation exemption regime applicable to dividends originating in third countries with the free...
On 22 February 2018, the Court of Justice of the European Union (CJEU) issued its judgment in Joined Cases C‐398/16 and C‐399/16 X BV and X NV v Staatssecretaris van Financiën. These cases, which were referred to the CJEU...
The Fiscal Court of Munich recently referred preliminary questions to the CJEU regarding the compatibility of the German regime of dividend Withholding Tax (WHT) imposed on a Canadian pension fund with the free movement of capital provided in Article...
The European Union’s highest court has ruled that Denmark’s withholding tax rules for foreign Ucits funds are contrary to EU law in a case brought by Fidelity. The ruling comes as the Danish government plans to level...
According to the double tax treaty in place between Luxembourg and Finland, the dividends received by LuxCo on shares held in the framework of unit-linked life insurances are subject to 15% WHT levied in Finland. The same situation applies...
While at the moment foreign funds are subject to WHT in Germany, from 2018 onwards domestic (i.e. German) and foreign investment funds will both be taxed on German dividends. Notwithstanding the current lack of interpretation for what relates the...
Italian Tax Court rules dividend withholding tax on non-EU pension funds is in breach of EU’s free movement of capital principle. Italy’s Provincial Tax Court of Pescara (1st ITC) is in charge of issuing 1st instance decisions on withholding...