EU Ruling on Taxation of Companies

Another EU Tax Victory for the Taxman
Kerckhaert and another v Belgische Staat (Case C-513/04)
ECJ
14 November 2006
Daily Law Notes Summary
Article 73b(1) of the EC Treaty (article 56(1) EC), prohibiting
restrictions on the free movement of capital between member
states, did not preclude legislation of a member state which made
dividends from shares in companies established both in that state
and in another member state subject to the same uniform rate of
taxation, without providing for the possibility of setting off
tax levied by deduction at source in that other state.

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