Refund Of German Withholding Taxes - Good News For Foreign Investors
Mondaq Business Briefing › Germany Law Articles in English (2012)
Linked as:
Extract
Refund Of German Withholding Taxes - Good News For Foreign Investors
Originally published on January 12, 2012
Keywords: Parent Subsidiary Directive, portfolio dividends, EEA, withholding tax European Court of Justice Decision on Portfolio Dividends In its decision dated October 20, 2011, (Case C- 284/09), the court of justice of the European Union, (ECJ), has held that Germany violates the principle of free movement of capital as set out in the rules of the European Union (EU) and the European Economic Area (EEA). It does so to the extent that it imposes withholding tax on dividend distributions made to EU/EEA shareholders who do not benefit from ...See the full content of this document
Sponsored links
