Reference : Opinion Statement ECJ-TF 2/2016 on the Decision of the Court of Justice of the Europe...

	Document type :	Scientific journals : Article
	Discipline(s) :	Law, criminology & political science : Tax law Law, criminology & political science : European & international law
	Focus Areas :	Law / European Law
	To cite this reference:	http://hdl.handle.net/10993/35926

Title :	Opinion Statement ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the Admissibility of Gross Withholding Tax of Interest
Language :	English
Author, co-author :	Haslehner, Werner [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
	García Prats, Alfredo []
	Heydt, Volker []
	Kemmeren, Eric []
	Kofler Georg []
	Lang, Michael []
	Nogueira, João []
	Pistone, Pasquale []
	Raingeard de la Blétière, Emmanuel []
	Raventos-Calvo, Stella []
	Rust, Alexander []
	Richelle, Isabelle []
	Shiers, Rupert []
Publication date :	Jan-2017
Journal title :	European Taxation
Publisher :	International Bureau of Fiscal Documentation
Peer reviewed :	Yes (verified by ORBilu)
Audience :	International
ISSN :	0014-3138
City :	Amsterdam
Country :	The Netherlands
Keywords :	[en] Withholding tax ; Discriminatory taxation ; EU tax law ; Brisal ; Deductible expenses ; KBC Ireland
Abstract :	[en] The CFE welcomes the clarification made by the Court regarding the operation of withholding tax on interest paid to non-residents. It is now unambiguous that, despite authorizing the application of such a method (if justified and proportional), the Court considers that resident and non-resident service providers are comparable and that a deduction for expenses granted to residents should be made available to non-residents. The CFE stresses that Member States wishing to keep (or to introduce) withholding tax systems need to take into account not only the substantive tax result of allowing a deduction but also need to ensure that non-residents are not discriminated against with regard to proving the expenses. The CFE also welcomes the fact that the taxpayer is being given the option of whether or not to apply such a system because this allows it to take into account compliance costs in making this decision.
Target :	Researchers ; Professionals ; Students ; General public
Permalink :	http://hdl.handle.net/10993/35926

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