H&I 2013/4.5
Commission v Belgium. Withholding taxes. Discrimination of foreign investments funds receiving income from Belgium. Court of Justice
CJ 25-10-2012, BY2181 (Uitspraak), m.nt. Sjoerd Douma (Commissie/België)
- Instantie
Court of Justice of the European Union
- Datum
25 oktober 2012
- Zaaknummer
C-387/11
- Noot
Sjoerd Douma
- LJN
BY2181
- Roepnaam
Commissie/België
- JCDI
JCDI:ADS88090:1
- Vakgebied(en)
Europees belastingrecht / Inbreuk op het gemeenschapsrecht
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 25‑10‑2012
Essentie
Commission v Belgium. Withholding taxes. Discrimination of foreign investments funds receiving income from Belgium. Court of Justice
Samenvatting
In Belgium, resident investment companies are subject to corporation tax only on the total amount of unusual or gratuitous advantages received and of the expenditure or charges that are not deductible as business costs other than reductions in value and losses on shares. Instead, a separate levy is collected in respect of certain company expenditure and hidden profits, namely profits which are not included in the accounting results of the company. Any withholding taxes on interest payments (15%) and dividends ... Verder lezen? Log in om dit document te bekijken.