H&I 2015/343
Miljoen, X and Société Générale. Determine the final tax burden relating to dividends from portfolios of shares. Court of Justice
CJ 17-09-2015, C-10/14,C-14/14,C-17/14 (Uitspraak), m.nt. Rens Paternotte (Miljoen)
- Instantie
Court of Justice of the European Union
- Datum
17 september 2015
- Zaaknummer
C-10/14
C-14/14
C-17/14
- Noot
Rens Paternotte
- Roepnaam
Miljoen
- JCDI
JCDI:ADS88167:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Europees belastingrecht / Algemeen
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 17‑09‑2015
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 13‑01‑2014
Essentie
Judgment of the Court of Justice in the cases Miljoen, X and Société Générale. Articles 63 TFEU and 65 TFEU must be interpreted as precluding legislation of a Member State which imposes a withholding tax on dividends distributed by a resident company both to resident taxpayers and non-resident taxpayers and provides a mechanism for deducting or reimbursing the tax withheld only for resident taxpayers, while for non-resident taxpayers, both natural persons and companies, the tax withheld is a final tax, in so far as the final tax burden relating to those dividends, borne in that Member State ... Verder lezen? Log in om dit document te bekijken.