Belgian court requests ruling on whether tax relief under Parent-Subsidiary Directive requires full ownership of shares

Article Abstract:

An interpretation was asked for by the Court of Appeal of Liege in Belgium regarding the Parent-Subsidiary Directive 90/435/EEC, which basically provides for exemption from withholding tax on cross-border dividends in the source country. The case of a Belgian company, which acquired a right of usufruct in a foreign company's shares, is discussed.

Belgium, Securities issued, listed, Subsidiary corporations, Subsidiaries, Securities, Company securities, Appellate courts

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AG concludes Dutch dividend withholding tax exemption incompatible with EC law

Article Abstract:

Advocate General Mengozzi has ruled that the Dutch treatment of Dutch resident company versus a non-resident company conflicts with the principle of freedom of capital. An overview of the Amurta v. Inspecteur van de belastingdienst case is presented.

Public Finance Activities, Netherlands, Employee Withholding Taxes, Interpretation and construction, European Court of Justice, Withholding tax

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Taxation of dividends distributed by POrtuguese resident companies

Article Abstract:

The streamlining of the tax system in Portugal is described, with reference to changes in the rules for taxation of dividends distributed by companies based in Portugal.

Sales, profits & dividends, Portugal, Company sales and earnings, Company earnings/profit

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