In this article, the author comments on the recent decision of the Court of Justice of the European Union (ECJ) in the Wereldhave Case (C-448/15), with particular reference to the application of the Parent-Subsidoiary Directive to CIVs.
Arginelli, P., Wereldhave Belgium. Parent-Subsidiary Directive does not preclude an advance tax on dividends paid to a Dutch collective investment undertaking. Court of Justice (comments by Paolo Arginelli), <<HIGHLIGHTS & INSIGHTS ON EUROPEAN TAXATION>>, 2017; (5): 57-67 [http://hdl.handle.net/10807/103745]
Wereldhave Belgium. Parent-Subsidiary Directive does not preclude an advance tax on dividends paid to a Dutch collective investment undertaking. Court of Justice (comments by Paolo Arginelli)
Arginelli, Paolo
2017
Abstract
In this article, the author comments on the recent decision of the Court of Justice of the European Union (ECJ) in the Wereldhave Case (C-448/15), with particular reference to the application of the Parent-Subsidoiary Directive to CIVs.
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