H&I 2020/47
Köln-Aktienfonds Deka. Refund of dividend tax. EU law precludes condition on distribution of proceeds of investments within 8 months. Court of Justice
CJ 30-01-2020, C-156/17 (Uitspraak), m.nt. Daniël Smit (Köln-Aktienfonds Deka)
- Instantie
Court of Justice of the European Union
- Datum
30 januari 2020
- Zaaknummer
C-156/17
- Noot
Daniël Smit
- Roepnaam
Köln-Aktienfonds Deka
- JCDI
JCDI:ADS188871:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 30‑01‑2020
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 27‑03‑2017
Essentie
Judgment of the Court of Justice in the case Köln-Aktienfonds Deka. Article 63 TFEU must be interpreted as not precluding legislation of a Member State which provides that a non-resident investment fund cannot be granted, on the ground that it has not provided proof that its shareholders or participants meet the conditions laid down by that legislation, a refund of dividend tax withheld on dividends that it has received from corporate bodies established in that Member State, provided that those conditions do not de facto disadvantage non-resident investment funds and provided that the tax authorities require proof of compliance ... Verder lezen? Log in om dit document te bekijken.