H&I 2016/285
Pensioenfonds Metaal en Techniek. Tax on dividends paid by Pensioenfonds Metaal en Techniek in Sweden not in breach with EU law. Court of Justice
CJ 02-06-2016, C-252/14 (Uitspraak), m.nt. Hein Vermeulen (Pensioenfonds Metaal en Techniek)
- Instantie
Court of Justice of the European Union
- Datum
2 juni 2016
- Zaaknummer
C-252/14
- Noot
Hein Vermeulen
- Roepnaam
Pensioenfonds Metaal en Techniek
- JCDI
JCDI:ADS88201:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 02‑06‑2016
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 23‑05‑2014
Essentie
The Court of Justice has given a judgment in the case Pensioenfonds Metaal en Techniek. The Court hereby rules:
- Article 63 TFEU must be interpreted as not precluding national legislation under which the dividends distributed by a resident company are subject to a tax levied at source (a withholding tax) where those dividends are paid to a non-resident pension fund and, where those dividends are paid to a resident pension fund, to a tax calculated as a definitive lump sum and on a notional yield, which, over time, is intended to correspond to the normal taxation of ... Verder lezen? Log in om dit document te bekijken.