H&I 2009, 9.3
Aberdeen Property Fininvest Alpha Oy. Withholding tax charged on dividends paid to non-resident investment fund. SICAV. ECJ (comments by Fortuin)
CJ 18-06-2009, ECLI:EU:C:2009:377
- Instantie
Court of Justice of the European Union
- Datum
18 juni 2009
- Zaaknummer
C-303/07
- LJN
BJ1502
- JCDI
JCDI:ADS688758:1
- Vakgebied(en)
Belastingrecht algemeen (V)
- Brondocumenten
ECLI:EU:C:2009:377, Uitspraak, Court of Justice of the European Union, 18‑06‑2009
Essentie
Aberdeen Property Fininvest Alpha Oy. Withholding tax charged on dividends paid to non-resident investment fund. SICAV. ECJ (comments by Fortuin)
Samenvatting
The ECJ issued its long anticipated judgment in the Aberdeen Fininvest case (C-303/07) on 18 June 2009.
A Luxembourg SICAV, Aberdeen Property Nordic Fund I SICAV, received dividends from a Finnish non-quoted company, Aberdeen Property Fininvest Alpha Oy ('Alpha'). Finnish dividend tax was withheld on these distributions. A Finnish limited liability company or a Finnish investment fund receiving a dividend from a Finnish source is exempt from Finnish dividend withholding tax, as these are exempt from Finnish ... Verder lezen? Log in om dit document te bekijken.