| Reference : Opinion Statement ECJ-TF 1/2016 on the Decision of the European Court of Justice in J... |
| Scientific journals : Article | |||
| Law, criminology & political science : Tax law Law, criminology & political science : European & international law | |||
| Law / European Law | |||
| http://hdl.handle.net/10993/35927 | |||
| Opinion Statement ECJ-TF 1/2016 on the Decision of the European Court of Justice in Joined Cases Miljoen (Case C-10/14), X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands Dividend Withholding Tax | |
| English | |
Haslehner, Werner  [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >] | |
| García Prats, Alfredo [] | |
| Heydt, Volker [] | |
| Gutmann, Daniel [] | |
| Kemmeren, Eric [] | |
| Kofler, Georg [] | |
| Lang, Michael [] | |
| Le Mentec, Franck [] | |
| Nogueira, João [] | |
| Pistone, Pasquale [] | |
| Raventos-Calvo, Stella [] | |
| Richelle, Isabelle [] | |
| Rust, Alexander [] | |
| Shiers, Rupert [] | |
| Jun-2016 | |
| European Taxation | |
| International Bureau of Fiscal Documentation | |
| 255-261 | |
| Yes (verified by ORBilu) | |
| International | |
| 0014-3138 | |
| Amsterdam | |
| The Netherlands | |
| [en] Dividend taxation ; Withholding tax ; Free Movement of Capital ; Capital allowances ; Deductible expenses ; Neutralization of disadvantages | |
| [en] The Confédération Fiscale Européenne welcomes the ECJ’s decision in the case, which strongly affirms the right of non-resident taxpayers not to be taxed at a higher overall level than resident taxpayers, even where the systems of taxation differ between both types of taxpayers in other respects. This will lead to significant improvement of the situation for cross-border portfolio investors, who continue to suffer from withholding taxes imposed by several Member States. The Confédération Fiscale Européenne further welcomes the various clarifications in this respect, particularly concerning the meaning of the Truck Center decision, the definition of personal allowances within the scope of the Schumacker decision and its case law on the possible neu- tralization of disadvantages by way of bilateral tax treaties.
The Confédération Fiscale Européenne notes that, despite these clarifications, uncertainty continues to persist with regard to the significance of a credit carry-forward granted by a residence state for a possible neutralization of disadvantages, which the ECJ did not directly address, and with respect to the need for reimbursement of withhold- ing taxes where (only) a partial offset in the residence state is available. The Confédération Fiscale Européenne wishes to take the opportunity to urge the Member States and the European Institutions to continue to work on improving procedures with regard to relief from withholding taxation in the source state under tax treaties and EU law. | |
| Researchers ; Professionals ; Students ; General public | |
| http://hdl.handle.net/10993/35927 |
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